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Penggunaan Informasi Pengungkapan Sukarela di Media Sosial: Analisis Technology Acceptance Model (TAM)
Get PDFThis study aims to analyze the determinants of investor behavior while making investment decisions using voluntary disclosure information obtained from social media pages. Using the technology acceptance model, the correlation between belief constructs and behavioral intentions is measured. Perceived ease of use, perceived usefulness, and perceived enjoyment are the three belief constructs used in this study. 180 employees were respondents, and structural equation modelling partial least square was used to evaluate the hypotheses. The results showed that Indonesian investors believe that information regarding voluntary disclosures provided on social media pages will influence their decision to use such information when making investments. The intention is influenced by perceived ease of use, perceived usefulness, and perceived enjoyment. This study also found that perceived enjoyment has an effect on perceived ease of use and perceived usefulness
Kinerja Lingkungan, Biaya Lingkungan dan Kinerja Keuangan: (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Sektor Manufaktur periode 2019-2021)
Get PDFThe purpose of this study is to ecamine the effect of environmental costs on financial performance mediated by environmental performance listed on the IDX 2019-2021. Financial performance in this study is measured by Return on Assets (ROA). The population in this study are manufacturing companies listed on the IDX during the 2019-2021 period. The sampling technique used purposive sampling, which consisted of 41 companies. The results of this study indicate that environmental costs have no effect on environmental performance, environmental costs have no effect on financial performance, environmental performance have a positive effect on financial performance, and environmental performance is unable to mediate the effect of environmental costs on financial performance
Peran Literasi Keuangan dan Literasi Digital dalam Meningkatkan Kinerja UMKM
Get PDFThe purpose of this study is to determine the relationship between financial literacy and digital literacy on the performance of MSMEs. This study uses a quantitative approach method through the distribution of online questionnaires. The population in this study is all MSME actors in Luwu Utara Regency, specifically in Masamba District. The sampling technique used is random sampling, namely random sampling based on a predetermined sample. The sample size was taken based on 10 times the calculation of the number of sample measurements and obtained a sample size of 100 samples. The analytical method used is linear regression analysis. The results of this study obtained information that financial literacy and digital literacy have a positive and significant effect on MSME performance
Faktor-Faktor Yang Mempengaruhi Kondisi Kesehatan Keuangan Pemerintah Daerah Di Provinsi Sumatera Barat: Indonesia
Get PDFThe Health Conditions of Local Government Finances are useful for viewing and assessing the ability of local governments to manage their respective regional finances. Local governments are expected to maximize revenue and all the potential of the area they have. This is what triggers variations in the Financial Health Conditions in Regional Governments. This study aims to analyze the factors that influence variations in the Financial Health Conditions of Regency/City Regional Governments in West Sumatra Province in 2019-2021. This study uses 57 Financial Report data. This research is a quantitative study using multiple regression analysis to test the effect of each variable on the Financial Health Conditions of the Local Government. Data processing was carried out using SPSS version 26. The results showed that the factor influencing the Financial Health Conditions of Local Governments was Financial Efficiency. While population, community age profile, community welfare level, population density, local revenue, and cost of goods and services have no effect on the condition of the financial health of local governments. This shows that the Regency/City Regional Governments in West Sumatra Province have been able to manage Regional Government expenditures, especially personnel expenditures, so that the Regional Governments can carry out Financial Efficiency well
Pengaruh Tekanan Stakeholder Dan Board Governance Terhadap Kualitas Laporan Keberlanjutan
Get PDFThis study investigates the pressure of stakeholders and the governance board on the quality of sustainability reports which are used as the dependent variable. The data used is secondary data obtained from the financial reports of companies in the Basic Materials and Energy Sector which are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2017. 2021. The sample for this study consisted of 14 companies selected using a technique known as purposive sampling. Using multiple linear regression analysis, the relationship between variables was investigated in this study. This research was processed using SPSS version 25.
The results of this study, partially Environmental Pressure, Employee Pressure, Consumer Pressure, Investor Pressure, Number of Directors Members, Proportion of Independent Commissioners, and Female Members in Commissioners and Directors have a positive effect while the Age of Members of the Board of Commissioners and Directors has no effect on the Quality of Sustainability Reports in Basic Materials and Energy Sector companies listed on the Indonesia Stock Exchange (IDX) 2017-2021. Simultaneously, all variables have a positive and significant effect on profitability
Pengaruh Audit Operasional Dan Motivasi Kerja Terhadap Efektivitas Pelayanan Kesehatan Dirumah Sakit Mujaisyah
Get PDFThe purpose of this study was to analyze the effect of operational auditing and work motivation on the effectiveness of hospital health services. This study uses a quantitative approach, using primary data through distributing questionnaires. The sample of this research is the employee of Mujaisyah Hospital, Palopo City. Two variables in this study, namely operational audit and work motivation as independent variables, and the effectiveness of health services in hospitals as the dependent variable. The analytical method used in this study is multiple linear regression analysis and the data analysis tool used in this study is Statistical Products and Services Solutions (SPSS) type 26 for windows. The results of this study can prove that operational audit has a positive effect on the effectiveness of health services in hospitals with a sig value of 0.009 <0.05, so it can be concluded that H1 is accepted. In addition, this study also proves that work motivation has a positive effect on the effectiveness of health services in hospitals with a sig value of 0.006 <0.05 so it can be concluded that H2 is also accepted. The two independent variables above have a positive effect on the dependent variable
Pengaruh Leverage, Pertumbuhan Penjualan, Komisaris Independen, Capital Intensity dan Profitabilitas terhadap Penghindaran Pajak
No full textTujuan penelitian ini adalah untuk menganalisis dan memberikan bukti yang empiris mengenai pengaruh Leverage, Pertumbuhan Penjualan, Komisaris Independen, Capital Intensity dan Profitabilitas terhadap Penghindaran Pajak. Jenis data penelitian ini adalah data kuantitatif dengan mengolah data sekunder. Populasi dan sampel yang digunakan dalam penelitian ini adalah semua perusahaan manufaktur go public di BEI tahun 2018-2021. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Analisis menggunakan uji analisis regresi berganda. Hasil analisis menujukkan bahwa Leverage (DER), Komisaris Independen (KI), dan Capital Intensity (CAP) berpengaruh negatif terhadap Penghindaran Pajak (ETR). Pertumbuhan Penjualan (GROW) dan Profitabilitas (ROA) tidak berpengaruh positif terhadap Penghindaran Pajak (ETR)
Pengaruh Kualitas Pelayanan Pajak, Tingkat Pendidikan, Pengetahuan Perpajakan, Sanksi Pajak dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak
Get PDFThe research aims of it study was to determine how individual taxpayer compliance at KPP Pratama Karanganyar is impacted by a variety of tax service, education level, tax knowledge, tax sanction and taxpayer awareness. Thempopulationmin thismstudymwere 98.936 individualmtaxpayers registeredmat themKPP Pratama Karanganyar. It sampling technical used to proporsional random sampling, calculated using the Slovinmformula in order tomobtainma samplemsize of 100 respondents. Sourcewof data iswprimarywdatawthroughwquestionnaires. In addition, the data analysiswtechniquewusedwmultiple linearwregressionwanalysis. The resultswof this studywindicatewthat the of taxwknowledge, tax sanction and taxpayer awareness has ofwtaxation effectwindividualwtaxpayerwcompliance. Meanwhile, the quality of tax service and the level of education cannot effet on individual taxpayer compliance
Kajian Filsafat Moral Kant Pada Kode Etik Auditor Internal Pemerintah
Get PDFThis study aims to analyze in depth the values of the code of ethics of government internal auditors (APIP) using moral philosophy studies. The research method used is a literature study of various types of research related to the code of ethics of APIP and study of moral philosophy in the last five years. This literature study uses research articles published in indexed journals on the Garuda portal and google scholar. Data is collected using keywords, such as: “government internal auditors (APIP)”, “moral philosophy”, “APIP’s code of ethics”, and others. The results of research show that the study of Kant’s moral philosophy can provide a deeper understanding of the fundamental meanings of the APIP’s code of ethics. Kant’s moral philosophy introduces an ethical obligation to measure morality through an action or deed. In the context of APIP’s code of ethics it can be seen that APIP’s good deeds are reflected by the correct implementation of the code of ethics
METAMORFOSIS PERAN AUDITOR INTERNAL
Get PDFArtikel ini bertujuan untuk menarasikan perubahan peran internal auditor dari satu periode ke periode berikutnya. Internal auditor merupakan salah satu mekanisme tata kelola yang dahulunya, keberadaan internal auditor sebagai watchdog. Namun, seiring dengan perkembangan lingkungan bisnis di masa sekarang, peran watchdog dianggap belum menjawab kebutuhan perusahaan. Internal auditor dituntut untuk dapat memberikan hasil yang lebih berdampak bagi perusahaan. Penelitian ini merupakan penelitian kualitatif berdasarkan paradigma interpretif dengan pendekatan narasi. Hasil penelitian ini menyatakan bahwa fungsi watchdog telah mengalami pergeseran. Fungsi audit internal sering memberikan layanan mereka kepada pihak-pihak yang terlibat secara integral dalam proses tata kelola, seperti komite audit, dewan direksi, manajemen senior, dan auditor eksterna