eJournal Unika Atma Jaya (Universitas Katolik Indonesia)
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THE INFLUENCE OF NATIONAL CULTURE ON INTERNAL AUDIT QUALITY IN THE HIGHER EDUCATION SECTOR IN INDONESIA
No full textThis research investigates the influence of national culture on the quality of internal audits in the higher education sector in Indonesia. This research uses a national culture model developed by Hofstede using 3 cultural dimensions: power distance, uncertainty avoidance, and individualism. Research related to this topic is still very minimal in Indonesia, especially when it is related to the internal audit function in universities. alone can have an impact on increasing the effectiveness of the university's internal supervisory unit. The unit of analysis for this research is a university located in the LLDIKTI III working area considering the strategic location of this area as an agglomeration of business, government and education centers in Indonesia. Data was obtained using survey techniques which were distributed to the Head of the Internal Audit Unit as the work unit responsible for internal audit. This research uses covariance based-SEM techniques to test the hypotheses developed. The result is that uncertainty avoidance has a significant negative effect on internal audit quality, while power distance and individualism do not have a significant effect on internal audit quality. This means that the lower the uncertainty avoidance, the higher the internal audit quality and vice versa, while power distance and individualism do not have a significant effect on internal audit quality
THE INFLUENCE OF EVA, FINANCIAL DISTRESS, AND SUSTAINABILITY ON STOCK RETURN RATES IN THE TOURISM INDUSTRY DURING 2019-2022
No full textThis research aims to determine the effect of EVA, Financial Distress, and Sustainability on stock returns in the tourism industry listed on the IDX in 2019-2022. In this study, the data used as a sample was obtained from the 2019 to 2022 annual financial reports held by various tourism industry companies registered on the IDX. The sample selection method used for this research was purposive sampling. The analytical method used in this research is the regression method. Testing the first hypothesis shows that EVA has a positive effect on stock returns. Testing the second hypothesis shows that Financial Distress has no effect on stock returns. Testing the third hypothesis shows that sustainability has a positive effect on stock returns
ENCHANCING COMPANY VALUE THROUGH CORPORATE SOCIAL RESPONSIBILTY, NET PROFIT MARGIN, AND EARNINGS PER SHARE
No full textThe disclosure of corporate social responsibility is believed to influence a company’s value. This study aims to provide insighs by evaluating the impact corporate social responsibility (CSR), net profit margin and earning per share on the sustainable value of the company (Price Book Value). The research sampel consists of companies listed in the Sri-Kehati Index for the period 2018-2022, known for implementing Sustainable Responsible Investment (SRI) principles and Environmental, Social, and Governance (ESG) principles. Sample selection was carried and Environmental, Social, and Governance (ESG) principles. Sample selection was carried out using purposive judgment sampling, resulting in 11 companies with a total of 55samples. This research findings indicate that corporate social responsibiliry does not significantly influence the company’s value (PBV), whereas net profit margin and earning per share havea significant impact on the company’s value (PBV). The coefficient of determination shows that the independent variables can explain 59% of the while dependent variable, while the remaining 41% is explained by other variables not examined in this study
BEHAVIORAL INTENTION TO USE ACCURATE WITH THE UTAUT MODEL
No full textThis research aims to determine the influence of performance expectancy, effort expectancy, and social influence on behavioral intention regarding the use of accuracy among students at the Faculty of Economics, Jakarta State University. Using quantitative research methods and the samples used were 115 samples. Taken using the purposive sampling method with the category of active students of Accounting Education, Jakarta State University, Class 2020-2022, and have used accurate in the last 1 (one) year. This research uses multiple regression analysis techniques with a hypothesis test consisting of the t test. The results obtained in this research are (1) There is an influence between performance expectancy and behavioral intention in Accounting Education students at Jakarta State University. (2) There is an influence between effort expectancy and behavioral intention in Accounting Education students at Jakarta State University. (3) There is an influence between social influence on behavioral intention in Accounting Education students at Jakarta State University. Based on this research, accurate can be an alternative in learning for financial and accounting data processing because it is easy to understand and helps in the accounting recording process supported by the availability of facilities and infrastructure for accurate learning
DETERMINANT OF INTENTION TO USE E-WALLET AS A DIGITAL PAYMENT PRODUCT FOR MSME
No full textThis research aims to analyze the influence of perceived risk, perceived ease of use, and perceived usefulness on the intention to use e-wallets as a digital payment among consumers who shop at MSMEs. Technological developments have made it easier for consumers to make transactions in all fields. One of them is in the payments sector. Developing digital payments that consumers can use to make transactions. This change causes product providers, one of which is MSMEs, to also make changes in providing payments for consumers. The research was conducted quantitatively. Data collection uses purposive sampling. The total number of Y and Z generation respondents taken was 200. Data was collected directly from consumers who had made transactions with MSMEs using digital wallet payments. Instrument and variable testing use validity and reliability. Test the hypothesis using SEM-SmartPLS. The results of the hypothesis test showed that eight hypotheses were accepted. Perceived usefulness mediates perceived risk and perceived ease of use on Intention to use. Generations Y and Z can moderate perceived risk, perceived ease of use, and perceived usefulness on Intention to use. Perceived ease of use influences perceived usefulness and intention to use. Perceived risk influences perceived usefulness and intention to use. Perceived usefulness influences the intention to use e-wallets. This research contributes to the development of digital payments
APPLICATION OF ARTIFICIAL INTELLIGENCE FOR SUSTAINABLE DEVELOPMENT GOALS: A REVIEW AND PERSPECTIVE
No full textNowadays, Artificial Intelligence (AI) has emerged as an innovative technology made increasingly popular in many sectors. The adoption of AI techniques offers alternative innovative approaches to reach Sustainable Development Goals (SDGs). This study investigates the current issues, challenges, and prospects while using AI with a particular focus on the potential of AI to contribute to the achievement of the SDGs. AI technologies can improve environmental data processing, assessment, and decision-making by enhancing precision, efficacy, and efficiency. Particularly in terms of the development of AI strategies and the adoption of AI-based solutions in environmental performance. The integration of AI into management practices can facilitate sustainable development and help government and stakeholders achieve their strategic goals. This study provides meaningful insight for government, researchers, and stakeholders to make good the policy and regulations
PENGARUH GOOD CORPORATE GOVERNANCE, FINANCIAL DISTRESS, LEVERAGE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN
No full textThis research aims to find empirical evidence regarding the effect of Good Corporate Governance, Financial Distress, Leverage, and Audit Quality on The Integrity of Financial Statements. The samples in this research were all banking companies listed on the Indonesia Stock Exchange for the period 2018 – 2022. The number of companies sampled in this research was 40 companies. This research uses panel data analysis with Random Effect Model (REM) through the Eviews 10 program. The results showed Financial Distress has a positive effects on Integrity of Financial Statements. Meanwhile, Good Corporate Governance, Leverage, and Audit Quality have not effect on The Integrity of Financial Statements
THE INFLUENCE OF LIQUIDITY, PROFITABILITY, SOLVENCY, AND COMPANYSIZE ON DIVIDEND POLICY IN THE PRIMARY CONSUMER GOODS INDUSTRY
No full textThe aim of this study is to examine the influence of liquidity, profitability, solvency, and company size on dividend policy in the primary consumer goods sector companies listed on the Indonesia Stock Exchange during the period 2017-2022. The sample in this study uses purposive sampling method comprising 23 companies with a total of 138 data over six years. This research use multiple regression method for data analysis The results of this study indicate that liquidity variable (current ratio) and profitability (return on asset) have a significant positive effect at a significant level of α=1%, whereas solvency (debt to equity ratio) and company size do not affect dividend policy (dividend payout ratio). This study also demonstrates that current ratio, return on asset, debt to equity ratio, and size account for 31.07% of the variance in explaining dividend payout ratio. Meanwhile, the remaining 68.93% is explained by other variables not examined in this stud
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, INVENTORY INTENSITY DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK
Get PDFThis research empirically tests the influence of CSR, leverage, inventory intensity, and company size on tax aggressiveness. The secondary data is in the form of financial and sustainability reports of manufacturing companies listed on the IDX in 2019-2021. Samples were taken using a purposive sampling method with multiple linear regression analysis. The population of this study is 217 companies, with a sample of 78 companies studied for three years, so the total sample is 234. The results of this study reveal that tax aggressiveness on CSR has a negative influence, leverage has a positive impact, inventory intensity has a positive influence, and company size hasn’t impact on this
VARIASI DAN KORESPONDENSI BUNYI BAHASA LAMPUNG CIKONENG TERHADAP BAHASA SUNDA DAN JAWA DI PROVINSI BANTEN
Get PDFBahasa Lampung tidak hanya memiliki penutur di Provinsi Lampung, tetapi juga di Provinsi Banten, Kabupaten Serang, Desa Cikoneng. Penutur bahasa Lampung di Desa Cikoneng sering disebut sebagai orang Lampung Cikoneng. Bahasa Lampung yang ada di Provinsi Lampung terdiri dari dua dialek, yaitu dialek A (Api) dan dialek O (Nyow). Bahasa Lampung dialek A berbeda dengan bahasa Lampung dialek O karena adanya perbedaan kecenderungan penggunaan bunyi /a/ pada dialek A dan bunyi /o/ pada dialek O di bagian akhir kata, misalnya, [aga] dan [ago] ‘akan’; [akka] dan [akko] ‘angka’; [xuwa] dan [xuwo] ‘dua’. Penelitian ini dilakukan melalui kajian dialektologi untuk mendeskripsikan bentuk variasi fonologis bahasa Lampung Cikoneng. Teknik pengumpulan data dilakukan menggunakan teknik wawancara dan observasi langsung ke lapangan di setiap titik pengamatan. Berdasarkan analisis data dari 200 kosakata swadesh dapat diketahui bentuk variasi dan korespondensi bunyi, serta jenis-jenis perubahan bunyi pada bahasa Lampung Cikoneng sudah mengalami perbedaan dengan bahasa Lampung dialek A dan O. Selain itu. hasil penelitian ini juga menunjukkan adanya korespondensi bunyi vokal dan konsonan pada bahasa Lampung Cikoneng, serta perubahan bunyi yang terjadi pada bahasa Lampung Cikoneng. Bahasa Lampung yang ada di Cikoneng menjadi bentuk variasi bahasa yang memperkaya bahasa Lampung