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Bagaimana Teknologi Informasi Memoderasi Pengaruh Kompetensi Auditor dan Tekanan Waktu Terhadap Kualitas Audit
Get PDFIn carrying out its audit duties on the management and responsibility of state finances, Badan Pemeriksa Keuangan (BPK) is required to continue to improve the quality of its audits in to maintain public trust. This study aims to examine the effect of auditor competence and time pressure on audit quality and to determine whether information technology moderates the effect of auditor competence and time pressure on audit quality. The data used in this study is a questionnaire survey distributed to respondents during November to December 2023. The respondents in this study were carried out using purposive sampling with the criteria being an auditor at the BPK. The final sample used in this study amounted to 34 observations. The results showed that competence has a positive effect on audit quality, time pressure has no effect on audit quality, and information technology does not moderate the effect of competence and time budget pressure on audit quality
Peran Moderasi Komitmen Organisasi dalam Hubungan Faktor Personal Auditor dan Deteksi Kecurangan di Sektor Publik
Get PDFThis research aims to examine the effect of auditor personal factors on the ability of auditors to detect fraud with organizational commitment as a moderator. The research was conducted with the auditors of the Supreme Audit Agency. The resource persons were selected from the population based on purposive sampling and the final sample used in this research was 64. Data analysis was carried out using a structural equation model. The results show that the auditor's personal factors positively affect the auditor's ability to detect fraud. However, organizational commitment failed to moderate the relationship between these two variables. This condition is thought to be because most respondents are employees with long service periods, so organizational commitment is not an important factor in detecting fraud. This research contributes to fraud literature and contributes to stakeholders in formulating human resource policies. Furthermore, testing auditors' ability to detect fraud in the public sector is still rare in previous literature, especially with goal orientation and self-efficacy. In addition, the use of organizational commitment as a moderating variable in this relationship can complement the public sector audit literature in Indonesia
Carbon Emission Disclosure, Green Intellectual Capital Terhadap Kinerja
Get PDFThis study investigates the impact of CED and Green Intellectual Capital (GIC) on financial performance and firm value, which are crucial metrics for assessing a company's sustainability and market reputation. Despite the growing emphasis on environmental responsibility, the adoption of CED and GIC remains inconsistent, particularly in emerging markets like Indonesia. Previous research has shown mixed results on the relationship between these factors and financial outcomes. This study aims to clarify the effects of CED and GIC on financial performance and firm value. The findings reveal that CED positively impacts both financial performance and firm value, while GIC significantly influences firm value but not financial performance. This study uniquely integrates CED and GIC in the context of Indonesian firms. The results underscore the importance of environmental disclosures and intellectual capital in enhancing firm value, offering strategic insights for policymakers and practitioners
Peran Iklim Integritas dalam Menjelaskan Pengaruh Kepemimpinan Etis terhadap Pelanggaran Integritas di Sektor Publik
Get PDFGovernment has recently paid more attention to the integrity of civil servants in providing public services. This is an effort to create a service environment that is free from corruption and able to provide excellent service to the public. Therefore, this study attempts to explain the effect of ethical leadership on integrity violations through the integrity climate in public sector organizations. This research was conducted at one of the institutions in Indonesia that has units spread across all provinces in Indonesia. Using a systematic random sampling design, 442 employees were selected who were then asked to fill out a questionnaire. Total of 393 employees were willing to fill out the research questionnaire which was then processed for analysis. PLS-SEM is used for multivariate analysis and data processed using the SmartPLS 3 application. The results of the analysis show that integrity climate is statistically proven mediating the effect of ethical leadership on integrity violations. These results provide empirical support for the Social Learning Theory which explains that individual behavior is the result of learning from their environment. To mitigate integrity violations in organizations, leaders are expected to be role models of ethical behavior to their subordinates, as well as building a integrity climate in organization
Optimalisasi Kinerja BUMDes melalui Penerapan Good Corporate Governance untuk Keberlanjutan di Kecamatan Ngargoyoso Kabupaten Karanganyar
No full textThis objective focuses on the application of good corporate governance to optimize BUMDes performance. BUMDes in the Ngargoyoso sub-district made up the study's population. Six BUMDes were collected as research samples through the use of purposive sampling. Data was obtained by observation and interviews. The research method used is qualitative research using triangulation analysis techniques. The results of this study indicate that the implementation of good corporate governance of BUMDes in Ngargoyoso District is good in the principles of responsibility, independence and firness. However, it is still not good in applying the principles of transparency and accountability. BUMDes always applies the precautionary principle in making decisions according to and not violating the rules. BUMDes management decisions are taken objectively without interference from parties with personal interests. BUMDes is open to community participation and nondiscrimination in recruitment. BUMDes still lacks in providing adequate information as a form of transparency in BUMDes management. The application of accountability is still weak in human resources owned by BUMDes, especially the treasurer. Treasurers still lack an understanding of the application of accounting according to standards because most treasurers are not accounting graduates. Optimization of BUMDes performance can be achieved through improved implementation of good corporate governance, which not only strengthens financial performance, but also BUMDes' contribution to inclusive and sustainable village development
Pengungkapan Perbankan Hijau dan Kinerja Bank Syariah di Indonesia: Eksplorasi Hubungan dan Peran Moderasi Regulasi
Get PDFThe impact of globalization on economic growth has been predominantly negative, as widely noted. There is a need for environmental responsibility, including within Islamic banking. The environmental responsibility of Islamic banking aligns with the fundamental objectives of Sharia or maqashid sharia. Therefore, the aim of this study is to explore the relation of green banking disclosure and the maqasid shariah performance. The second objective is to investigate the moderating role of regulations on the relation of green banking disclosure and maqashid Shariah performance. This research utilizes 92 observations from 16 Islamic banks from 2017 to 2023, with employing an unbalanced panel data. Moderated regression analysis is conducted for each dimension of green banking disclosure. The findings indicate that green banking disclosure related to employees and customers dimension positively impact on maqashid sharia performance, which is the daily operational dimension of green demonstrates a significant negative. While the policy dimension of green banking shows no effect. Another finding of this study is the absence of evidence for moderation by regulation SEOJK No. 16 of 2021. However, if using 10% significance level, moderation role of regulation indicates that regulations weaken the negative effect of daily operational dimensions on maqashid Sharia performance
Transformasi Digital di Belitung: Bagaimana Mobile Banking Merubah Cara PNSD Bertransaksi
Get PDFFinding out how the TAM variable affects regional civil servants' adoption of mobile banking in Belitung Regency is the aim of this study. A theoretical framework model is developed employing five variables; perceived usefulness, perceived ease of use, education level, attitude toward using, and behavioral intention. Belitung Regency's regional civil servants are the subject of this study. Structural Equation Modeling using WarpPLS 8.0 is the data analysis technique. Convenience sampling was used in this study to gather information from 139 respondents, who were Belitung Regency civil servants who utilize the Bank Sumsel Babel mobile. According to the study's findings, attitudes toward use were influenced by perceived usefulness and perceived ease of use, but not education level. Perceived ease of use and attitudes toward the Bank Sumsel Babel mobile application were the main factors influencing the behavioral intention of regional civil servants in Belitung Regency to adopt mobile banking; perceived usefulness and education level had no effect. The study's findings have consequences for banks, particularly Bank Sumsel Babel who should keep enhancing their mobile banking offerings to attract more users of mobile banking
Optimasi Manajemen Risiko dan Efektivitas Pengiriman Kargo: Uji Mediasi Service Quality dengan PLS-SEM pada CV Anugrah Alam Abadi
Get PDFThe cargo distribution industry in Indonesia continues to face challenges such as lost, damaged, delayed, and exchanged goods. This study aims to analyze the effect of Risk Management Optimization on Cargo Distribution Delivery, with Service Quality as a mediating variable. Using a quantitative approach and the Structural Equation Model (SEM) method based on Partial Least Square (PLS), data were collected from 50 respondents consisting of 40 operational employees and 10 active customers of CV Anugrah Alam Abadi. The results show that Risk Management Optimization significantly influences Cargo Distribution Delivery (? = 0.565; p < 0.001) both directly and indirectly through Service Quality (? = 0.337; p = 0.006). These findings confirm that effective risk management not only reduces operational risks but also enhances service reliability and delivery efficiency. Practically, companies should strengthen Standard Operating Procedures (SOP) for cargo loading–unloading, implement real-time tracking systems, and establish clear Service Level Agreements (SLA) with transportation partners to minimize risk and improve customer satisfaction
Hubungan Rasio Keuangan Dan Harga Saham
Get PDFInvestors use financial ratios to analyze companies by comparing the financial ratios of a company with similar companies so as to provide convenience and speed in the decision making process. This study aims to examine the effect of the Current Ratio, ROE, DER, EPS and NPM on stock prices. CR, ROE, DER, EPS and NPM have an important role on stock prices. This study uses secondary data from the annual financial reports of LQ45 companies listed on the Indonesia Stock Exchange for the 2020-2022 period using a purposive sampling method. There were 78 observations that filled the sample. This study uses multiple linear regression analysis method. The results showed that CR, ROE, EPS and NPM have a significant effect on stock prices and DER has an insignificant effect on stock prices. While simultaneously, CR, ROE DER, EPS and NPM affect stock prices
Pengaruh Return on Asset (ROA) dan Debt to Equity Ratio (DER) Terhadap Price to Book Value (PBV) Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2022
Get PDFCompany value is one of the important elements that need to be maximized for the prosperity of shareholders so that shareholders can invest their capital in the company. The purpose of this study was to measure and analyze the effect of Return On Asset (ROA) and Debt to Equity Ratio (DER) on Price to Book Value (PBV) in Food and Beverage Sub-Sector companies listed on the Indonesia Stock Exchange. This study uses associative methods that are quantitative data. The analytical method used is descriptive test, classical assumption test, multiple linear regression analysis, t test, F test and the coefficient of determination. The data used is secondary data obtained by 13 companies in the published annual reports. Based on the results of the study, it shows that the Return On Asset (ROA) and Debt to Equity Ratio (DER) variables have a partial effect on Price to Book Value (PBV). Variables Return On Assets (ROA) and Debt to Equity Ratio (DER) have an effect on Price to Book Value (PBV) simultaneously