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PERAN MODERASI HEDGING TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) : THE ROLE OF HEDGING MODERATION ON FINANCIAL DISTRESS IN STATE-OWNED ENTERPRISES
Full text linkFinancial distress is one of the early signs of bankruptcy. A company that experiences financial distress continuously will have difficulty meeting its financial obligations. If this continues, it will lead to the bankruptcy of the company. This study aims to determine the condition of financial distress in State-Owned Enterprises in the non-banking sector listed on the Indonesia Stock Exchange in 2018-2022. The independent variables are growth opportunity and leverage, the dependent variable is financial distress, while the moderation variable is hedging. Population in State-Owned Enterprises in the non-banking sector. The sample used is nonprobability sampling with a saturated sampling technique. The data analysis method uses Partial Least Square (PLS). The results of this study show that growth opportunities and leverage have an impact on financial distress. Morover, hedging had strengtnes the relation between growth opportunities, leverage and financial distress. Furthermore, this research is expected to be able to add insight and encourage companies to make policies and decisions that are right and careful in running their companies so that the company does not experience bankruptcy
PENGARUH PELATIHAN PENGGUNA DAN KEPEMIMPINAN KEWIRAUSAHAAN TERHADAP KINERJA ORGANISASI DENGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI SEBAGAI PEMEDIASI: THE INFLUENCE OF USER TRAINING AND ENTREPRENEURIAL LEADERSHIP ON ORGANIZATIONAL PERFORMANCE WITH THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS AS A MEDIATOR
Full text linkThis study aims to determine the effect of User Training and Entrepreneurial Leadership on Organizational Performance with the Implementation of Accounting Information Systems as a mediator for Small Businesses in the North Coast of Riau Province. The research method used is a quantitative research method. The population of this study is all Small Businesses in the North Coast of Riau Province. In this study, the data needed for the entire population sampled were 396 small businesses. The data analysis used in this study is Smart PLS. The results of this study indicate that User training, entrepreneurial leadership has an influence on the implementation of accounting information systems, User training, entrepreneurial leadership, and implementation of accounting information systems has an influence on organizational performance, the role of implementation of accounting information systems is able to mediate the effect of user training and entrepreneurial leadership on organizational performance
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN KEPASTIAN HUKUM TERHADAP KINERJA PEMERINTAH DESA: THE EFFECT OF TRANSPARENCY ACCOUNTABILITY AND LEGAL CERTAINTY ON VILLAGE GOVERNMENT PERFORMANCE
Full text linkThis study aims to examine the effect partially and simultaneously on the variables of accountability, transparency, and legal certainty on village government performance (study on the Village Government of Kuantan Singingi Regency). The population and sample in this study are the Village Governments of Hulu Kuantan, Central Kuantan, and Pangean Districts, totaling 48 villages. This research is a research by giving questionnaires to 3 respondents, namely the Village Head, Village Secretary, and Head of Financial Affairs so that the number of respondents in this study were 144 respondents. Data collection was carried out by distributing 144 questionnaires to 48 villages in Kuantan Singingi Regency. Determination of the sample using simple random sampling method. This study uses a multiple linear regression analysis model with SPSS 17 software. This study shows that accountability (X1) has a significant effect on village government performance, transparency X2) has a significant effect on village government performance, and legal certainty (X3) has a significant effect on village government performance. The results of testing accountability, transparency, and legal certainty simultaneously have a significant effect on village government performance
PENGARUH FINANCIAL DISTRESS DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING : THE EFFECT OF FINANCIAL DISTRESS AND FIRM SIZE ON COMPANY VALUE WITH PROFITABILITY AS AN INTERVENING VARIABLE
Full text linkCompany has a goal of maximizing the value of the company, which aims to maximize shareholder prosperity. This study aims to analyze the factors that influence firm value. The variables used in this study are Financial Distress, Firm Size and Profitability. This research was conducted on property and real estate sector companies listed on the IDX in 2016-2020. Sampling was carried out using a purposive sampling method which resulted in 18 companies as research samples from a population of 48 companies. The research method used in this research is analysis of Partial Least Square (PLS). The results of the study show that financial distress has a negative and significant effect on profitability; firm size has a positive and significant effect on profitability; financial distress has no effect on firm value; firm size has no effect on firm value; profitability has a positive and significant effect on firm value; profitability can mediate the relationship between financial distress and firm value; profitability cannot mediate the relationship between firm size and firm value
PERAN MEDIASI PENGUNGKAPAN EMISI KARBON TERHADAP HUBUNGAN FINANCIAL SLACK DAN NILAI PERUSAHAAN: THE MEDIATING ROLE OF CARBON EMISSION DISCLOSURE ON THE RELATIONSHIP BETWEEN FINANCIAL SLACK AND FIRM VALUE
Full text linkThis study aims to analyze the effect of financial slack on carbon emission disclosure, carbon emission disclosure on firm value, financial slack on firm value, and financial slack on firm value through carbon emission disclosure. This research is built on stakeholder theory. This study uses a purposive sampling method in sample selection. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period, with a total sample size of 184 company data. This study uses secondary data from complete annual and sustainability reports from the Indonesia Stock Exchange (IDX) and the company's official website. This research uses path analysis. The results of this study indicate that financial slack has a positive and significant influence on the disclosure of carbon emissions. The results also show that disclosure of carbon emissions positively and significantly influences firm value. The results of this study also show that financial slack has a positive and significant effect on firm value. The results of this study also show that the disclosure of carbon emissions mediates the relationship between financial slack and firm value
FAKTOR PENGHINDARAN PAJAK: ANALISIS TERHADAP FINANCIAL DISTRESS, SALES GROWTH, DAN PERAN KOMISARIS INDEPENDEN : TAX AVOIDANCE FACTORS: ANALYSIS OF FINANCIAL DISTRESS, SALES GROWTH, AND THE ROLE OF INDEPENDENT COMMISSIONERS
Full text linkThis research aims to examine the influence of financial distress, sales growth, environmental uncertainty and independent commissioners on tax avoidance. The population in this research are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the 2019-2023 period. This research uses the purposive sampling method. Based on the specified sample criteria, a total of 110 samples were obtained that could be processed. This research is quantitative research and the data analysis method used is multiple linear regression analysis. The results of this research show that financial distress and sales growth had a positive effect on tax avoidance. Meanwhile, environmental uncertainty did not affect tax avoidance and independent commissioners had a negative effect on tax avoidance. This research has a contribution for the government in formulating tax policies
PENGARUH STABILITAS KEUANGAN, TARGET KEUANGAN, KETIDAKEFEKTIFAN PENGAWASAN, PERGANTIAN AUDITOR DAN KOLUSI TERHADAP KECURANGAN LAPORAN KEUANGAN : THE EFFECT OF FINANCIAL STABILITY, FINANCIAL TARGETS, SUPERVISORY INEFECTIVENESS, AUDITOR CHANGE AND COLLUSION ON FINANCIAL STATEMENT FRAUD
Full text linkThis study examines the effect of financial stability, financial targets, ineffective monitoring, auditor switching and collusion on fraudulent financial statements. The population of this study are state-owned companies listed on the IDX for 2018-2021. The research sample was selected using purposive sampling method. With a total of 60 observations of annual financial reports. The type of data used is secondary data, which is in the form of annual reports of companies listed on the IDX during the 2018-2021 period. Hypothesis testing was carried out using multiple linear regression methods using SPSS17 software. The results of the study show that financial targets, Ineffective monitoring, auditor turnover and collusion have proven to have an effect on fraudulent financial reporting. Meanwhile, financial stability has no effect on financial statements
APAKAH KEAHLIAN KEUANGAN DIREKTUR UTAMA DAPAT MEMODERASI PENGARUH PENGUNGKAPAN PERUBAHAN IKLIM DAN KONEKSI POLITIK TERHADAP KINERJA KEUANGAN? : DOES PRESIDENT DIRECTOR’S FINANCIAL EXPERTISE MODERATE THE EFFECT OF CLIMATE CHANGE DISCLOSURE AND POLITICAL CONNECTIONS ON FINANCIAL PERFORMANCE?
Full text linkThis study aims to analyze the effect of climate change disclosure and political connections on corporate financial performance with president director’s financial expertise as a moderator. Currently, climate change disclosure involves various parties, especially companies that are increasingly aware of the impact of climate change on corporate sustainability. Climate change disclosure is the process of providing information about the impacts, actions, and strategies taken by companies related to climate change. This research was conducted on food and beverage sub-sector manufacturing sector companies listed on the IDX in 2020-2022. The sample used amounted to 54 units of analysis. The data analysis technique uses moderated regression analysis (MRA).The results showed that political connections affect financial performance, but climate change disclosure has no effect on financial performance. The results also showed that president director’s was unable to moderate the effect of climate change disclosure or political connections on financial performance. The results of this study also support the resource dependency theory which states that companies will adjust to the external environment to secure resources controlled by the government. In the context of this study, political connections are considered an invisible resource that can give companies a competitive advantage
PENGARUH HALAL SUPPLY CHAIN DAN INOVASI PRODUK TERHADAP KINERJA UMKM MAKANAN DAN MINUMAN DI KOTA PEKANBARU: THE EFFECT OF HALAL SUPPLY CHAIN AND PRODUCT INNOVATION ON THE PERFORMANCE OF FOOD AND BEVERAGE MSMES
Full text linkThis study was conducted to test whether halal supply chain and product innovation affect the performance of MSMEs. The type of research used is quantitative data while the type of data is primary data. The population in this study were food and beverage MSME players in Pekanbaru city. The sampling technique used cluster sampling. The number of samples used in this study were 112 respondents. The data analysis used in this research is multiple linear regression analysis. From the results of the research conducted, it can be concluded that the halal supply chain has a significant effect on the performance of MSMEs. This shows that the better the implementation of the halal supply chain in MSME actors, the more MSME performance will be achieved. The product innovation variable has no effect on the performance of MSMEs. This shows that product innovation owned by MSME actors cannot support the achievement of MSME performance.
 
REMOTE AUDIT: BAGAIMANA PENGALAMAN AUDITOR DAN TIME BUDGET PRESSURE MEMPENGARUHI KUALITAS AUDIT DI SEKTOR KELAPA SAWIT: REMOTE AUDIT: HOW DO AUDITOR EXPERIENCE AND TIME BUDGET PRESSURE INFLUENCE AUDIT QUALITY IN THE PALM PALM SECTOR
Full text linkThis research seeks to explore various factors that influence audit quality within the Public Accounting Firm (PAF). This study specifically focuses on the impact of work experience, time budget pressure , and the moderating effect of remote auditing on audit quality. To achieve this goal, a quantitative approach was carefully applied, using a carefully selected sample of 100 auditors from DKI Jakarta through a purposive sampling method. Intricate relationships between variables are revealed with the help of advanced Structural Equation Modeling (SEM) and PLS analysis techniques. The main of this study, work experience and time budget pressure , both show a positive influence on audit quality, underscoring their importance in ensuring high-quality audits. By highlighting the importance of work experience and appropriate time allocation, these findings underscore the importance of KAPs prioritizing the location and retention of experienced auditors while ensuring adequate time allocation for audit completion. Additionally, the absence of a moderating effect of remote auditing suggests that companies have the potential to implement remote work arrangements without compromising audit quality, provided experienced auditors are assigned and appropriate time management practices are diligently adhered to