eJournal Unika Atma Jaya (Universitas Katolik Indonesia)
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THE EFFECT OF INTEGRITY, OBJECTIVITY, CONFIDENTIALITY, AND COMPETENCY OF INTERNAL AUDITOR ON FRAUD DETECTION
No full textSupervision of internal auditors is needed to overcome cases of fraud and corruption that occur in central or local government agencies. Comprehensive and effective actions by internal auditors must be carried out to detect fraud, so that the use of government budgets can be transparent, accountable and free from corruption, collusion and nepotism. Therefore, the purpose of this research is to investigate the effect of integrity, objectivity, confidentiality, and competency on capability of fraud detection at National Counter Terrorism Agency. This research held at National Counter Terrorism Agency Inspectorate is using quantitative method with population as 20 internal auditors of National Counter Terrorism Agency Inspectorate. Sampling technique is census method. Multiple linear regression is the research method. The results of this research state that integrity and competency significantly affect on capability of fraud detection, whereas objectivity and confidentiality not significantly affect on capability of fraud detection by internal auditors at National Counter Terrorism Agency Inspectorate
SYSTEMATIC LITERATURE REVIEW: THE ROLE OF TOP MANAGEMENT SUPPORT IN THE SUCCESSFUL IMPLEMENTATION OF ERP IN THE COMPANY
No full textCurrently, many companies have adopted ERP into their operational processes, so it is important for companies to know the factors that support the success of implementing this system, and found from various literature that the most factors are from top management. Therefore, the purpose of this study to determine the role and support of top management in the successful implementation of ERP in the company. This study was conducted by reviewing the literature contained in various studies on the success factors of ERP implementation in organizations that focus on top management support. Based on the literature review conducted in this study there are all areas of the organization has implemented ERP systems, both manufacturing, etc. One of the success factors of ERP is the support of top management this is because top management is a leader in an organization that is as a decision maker in all activities so that it can more easily unite all parties in the organization in the same goal for the successful implementation of ERP
COMPARISON OF SUSTAINABILITY REPORTS OF CONSUMER NON-CYCLICALS SECTOR
No full textThe objective of this study is to investigate how sustainability principles are integrated into the operational aspects of companies in the consumer non-cyclicals sector in Indonesia. Sustainability reports play a vital role as communication tools in addressing environmental and social challenges. The study concentrates on four prominent companies (Unilever, Mayora, Campina, Cimory) and employs a case study approach, analyzing the 2022 Sustainability Reports through document analysis. Thematic coding and narrative construction are used for data analysis, revealing similarities in report structures and differences in themes and emphases. Unilever distinguishes itself with a strong commitment to sustainability and adherence to GRI standards. As a result, companies in the primary consumer sector can learn from Unilever's practices to improve their performance and make a positive impact on the environment and society. This descriptive-qualitative study lays the groundwork for further research by expanding the sample of companies
THE INFLUENCE OF INTELLECTUAL CAPITAL, LIQUIDITY, AND DIVIDEND POLICY ON COMPANY VALUE BEFORE AND DURING THE COVID-19 PANDEMIC WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE
No full textThe purpose of this study was to determine the effect of Intellectual Capital, Liquidity, and Dividend Policy on Firm Value before and during the covid-19 pandemic with GCG as a moderating variable. The population used in this study is property and real estate companies listed on the Indonesia Stock Exchange in 2018-202. The sampling method is purposive sampling technique with data processing using EViews 12 software. The results of this study reveal that the Liquidity and Dividend Policy affect company value, while intellectual capital does not affect company value. The results of interaction test show that the GCG can moderate the effect of Liquidity and Dividend Policy on company value and GCG cannot moderate the effect of Intellectual Capital on company value. Meanwhile, the results of different tests show that there are differences in the Intellectual Capital and Dividend Policy and there are no differences in the Company Value and Liquidity before and during the Covid-19 pandemic.
 
GENDER DIVERSITY ON BOARD OF DIRECTORS, ADOPTING SDGS, AND USING EXTERNAL ASSURANCE IN SR IN SEA
No full textThis research aims to investigate the impact of board gender diversity on the adoption of SDGs and usage of external assurance in their reports. It used samples consisting of 156 companies listed on IDX, Bursa Malaysia, PSE, and Ho Chi Minh Stock Exchange within the year 2017 – 2021. Both sustainability and annual reports were employed along financial data from S&P Capital IQ. The hypothesis testing used panel data regression analysis with probit and logit methods. This research finds that gender diversity on board significantly improves the use of external assurance. In Addition, there are positive affect between the use of ISO 26000 on the adoption of SDGs and external assurance. In the other hand, there is negative significant effect of companies in the customer proximity industries towards the adoption of SDGs and the use of external assurance. Furthermore, it is found that there are no significant effect of company’s size and im-portance, financial performance, and Tobin’s Q toward the use of SDGs and external assurance in the sustainability report. The findings urge regulators to ensure the appointment of qualified and competent women on board, particularly regarding the adoption of SDGs and external assurance
DETERMINANTS OF VILLAGE FUND FINANCIAL MANAGEMENT ACCOUNTABILITY: AN EMPIRICAL STUDY OF VILLAGES IN THE SUB-DISTRICT OF WANASABA EAST LOMBOK REGENCY
No full textThis research aims to test and analyse the factors that influence the accountability of financial management of village funds in Wanasaba District, East Lombok Regency. These factors include the competence of village officials, integrity and utilisation of information technology. This research method uses quantitative methods with primary data collection through questionnaires measured using a Likert scale. The population studied in this research consisted of village apparatus from 14 villages in Wanasaba sub-district, East Lombok Regency, namely the village head and village officials, consisting of the village secretary, head of administrative and general affairs, head of financial affairs, head of planning affairs, technical executives in the government section, welfare section, and service section, and territorial executives. The Non-Probability Sampling method was used in the sampling technique with 126 respondents. Data were analysed using multiple linear regression analysis. The findings of this research show that the competence of village officials, integrity and the utilization of information technology have a positive effect on the accountability of village fund financial management
THE EFFECT OF INFLATION, BANK INDONESIA INTEREST RATES, AND RUPIAH EXCHANGE RATES ON STOCK RETURNS
No full textThe objective of this research is to assess the influence of inflation rate, Bank Indonesia's interest rate (SBI), and the exchange rate of the Indonesian rupiah on the returns of stocks. The research focuses on manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) LQ45 Index during the timeframe of 2012 to 2021. A purposive sampling method was employed, and the sample size consisted of 7 companies. In this study, the data underwent multiple linear regression analysis using SPSS version 26. The findings indicate that the inflation rate does not significantly impact stock returns in a negative manner, while SBI interest rates do not have a significant positive effect on stock returns. Conversely, the exchange rate of the Indonesian rupiah has a significant negative influence on stock returns. Additionally, it was found that the inflation rate, SBI interest rate, and rupiah exchange rate collectively have a significant positive impact on stock returns
THE INFLUENCE OF NET INTEREST MARGIN, NON PERFORMING LOAN, CAPITAL ADEQUACY RATIO AND OPERATIONAL EFFICIENCY RATIO ON BANK KBMI STOCK PRICE 4
No full textThe purpose of this study is to determine the effect of net interest margin, non performing loan, capital adequacy ratio and operational efficiency ratio on banking stock price. The data used in this study are KBMI 4 banking companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2021 period. This study used a purposive sampling method with a total sample of 4 banking companies. The analytical method used is multiple linear regression analysis using the Eviews 12 application. The result of this study indicate that capital adequacy ratio has a positive effect and net interest margin has a negative effect on banking stock price. While non performing loan and operational efficiency ratio have no significant effect on banking stock price
ANALYSIS OF THE TIMELINESS OF SUBMITTING FINANCIAL REPORTS FOR RETAIL COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR 2020-2022
No full textThe purpose of this research is to determine the factors that influence the timeliness of submitting financial reports for retail companies listed on the Indonesian Stock Exchange in 2020 - 2022. This research uses secondary data in the form of annual financial reports obtained from the Indonesian Stock Exchange website. The data used is panel data with multiple linear regression analysis. The sample was determined using purposive sampling. The dependent variable used is the timeliness of submitting financial reports, while the independent variables used are financial performance (ROA), liquidity (CR), company size and leverage (DER). The research results show that the data is normally distributed and free from classical assumption problems. Regression analysis shows that financial performance has no effect on the timeliness of submitting financial reports. Liquidity and company size have a positive effect on the timeliness of submitting financial reports. Meanwhile, leverage has a negative effect on the timeliness of submitting financial reports. Simultaneously, profitability, liquidity, company size and leverage influence the accuracy of submitting financial reports on the Indonesian Stock Exchange
THE INFLUENCE OF RETURN ON EQUITY, DEBT TO ASSET RATIO AND PRICE TO BOOK VALUE ON SHARE RETURNS OF CONSUMPTION GOODS COMPANIES LISTED ON THE IDX
No full textThis research aims to examine Return on Equity (ROE), Debt To Asset Ratio (DAR) and Price to Book Value (PBV) which influence stock returns. The research method used is descriptive analysis using Eviews 10. The research sample uses data from consumer goods companies listed on the Indonesia Stock Exchange for the 2017-2022 period or for 6 years, by processing data from 36 companies and having a total sample of 216 companies. . The secondary data selection process uses a purposive sampling method and uses multiple regression analysis. The results of the research show that the independent variables are: Return on Equity which is proxied by X1, Debt to Asset Ratio which is proxied by X2, and Price to Books Value which is proxied as X3 has a positive and significant effect on the dependent variable, namely: Stock returns which are proxied as Y