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Pengaruh Kompetensi, Independensi, Profesionalisme dan Peran Supervisi terhadap Kinerja Auditor
Get PDFThis study aims to determine the effect of competence, independence, professionalism and supervisory role on the performance of external auditors working at Public Accounting Firms in the City of Surabaya. The sample in this study was 100 external auditors who worked at Public Accounting Firms in the City of Surabaya. This research uses primary data which collects data using a questionnaire, and uses a purposive sampling technique with the criteria for respondents being auditors whose work locations are in several KAP in Surabaya City with a minimum of three years of work experience as an audit examiner and experience in adapting to work environment. This study uses a quantitative approach. This research uses analytical techniques using the SmartPls application. The results of this study indicate that competence and supervision have an effect auditor performance, on the contrary, independence and professionalism Have no effect auditor performance
Determinan Kinerja Keuangan Perbankan pada Bank Umum Konvensional yang Terdaftar di BEI
Get PDFFinancial performance in its development has fluctuated due to several factors and risks. This research aims to analyze the influence of Corporate Social Responsibility (CSR), independent commissioner, Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio (LDR) on the financial performance of Conventional Commercial Banks listed on the Indonesia Stock Exchange for the 2019-2022 period. Financial performance is measured using Return On Assets (ROA). This research uses secondary data in the form of annual reports and sustainability reports. The population and sample in this study were 43 Conventional Commercial Banks listed on the IDX. The sampling technique uses purposive sampling. The data analysis technique in this research uses the Descriptive Statistics method, Classical Assumption Test, Multiple Linear Regression, t Test, and f Test, that is processed with the SPSS version 29. The results of the study show that the CSR and LDR variables had a significant effect on financial performance, while the independent commissioner and CAR had no significant on financial performance
Pengaruh Literasi Keuangan, Inklusi Keuangan, dan Mental Accounting Terhadap Perilaku Keuangan Generasi Milenial di Kota Surabaya
Get PDFThis research aims to analyze the influence of financial literacy, financial inclusion and mental accounting on financial behavior in the millennial generation in Surabaya. This research uses quantitative research and primary data sources with data collection techniques using questionnaires distributed to 152 respondents. Data analysis uses descriptive and inferential analysis techniques using SEM-PLS. The results of the research show that Financial Literacy (X1) and Financial Inclusion (X2) have a negative and significant effect on the Financial Behavior (Y) of the Millennial Generation in Surabaya, while
Mental Accounting (X3) has a positive and significant effect on the Financial Behavior (Y) of the millennial generation in Surabaya. Surabaya. Based on the results of this research, it is hoped that the millennial generation will be able to maintain and improve financial literacy and good financial inclusion so that their financial behavior will continue to improve well
Pengaruh Literasi Keuangan Syariah terhadap Keputusan Pembelian Produk Keuangan Syariah dengan Niat Beli sebagai Variabel Mediasi
Get PDFThe aim of this research is to identify the influence of sharia financial
literacy on purchasing decisions for sharia financial products with purchase
intention as a mediating variable among the population of East Java. The survey
method was used to collect data in this research by distributing questionnaires via
Google Form media and 345 recorded respondents were obtained. The population
in this study is the East Java Muslim community who have moderate income or
have used sharia financial products and services. This research uses quantitative
analysis with Structural Equation Modeling (SEM) analysis techniques using
Partial Least Square (SmartPLS) 4.0 software. The test results show that financial
literacy has a significant positive effect on the decision to purchase sharia
financial products, and purchase intention mediates the influence of the decision
to purchase sharia financial products on the decision to purchase sharia financial
products. This concludes that with or without purchase intention, sharia financial
literacy can influence purchasing decisions for sharia financial products.
Keywords: Sharia Financial Literacy, Sharia Inclusion, Purchase Intentio
Pengaruh Independensi, Pengalaman Kerja, dan Akuntabilitas Terhadap Kualitas Audit Internal Inspektorat
Get PDFInspectorate internal audit is an important part of supervision and internal control in a government organization. The quality of the inspectorate's internal audit greatly influences management effectiveness and accountability in the use of public resources. Therefore, it is important to understand the factors that influence the quality of the inspectorate's internal audit. The aim of this research is to determine the influence of independence, work experience and accountability on the audit quality of internal auditors working at the Surabaya and Sidoarjo Inspectorates in 2023. The sampling technique used purposive sampling of 50 samples. The research instrument uses a questionnaire with five Likert scales to measure respondents' opinions. The analysis technique uses Structural Equation Modeling-Partial Least Square (SEM-PLS) consisting of descriptive statistical analysis and partial least square test. The results of this research show that independence, work experience and accountability have a positive effect on internal audit quality
The Effect of Enviromental Score, Social Score and Governance Score Toward Financial Performance
Get PDFPurpose: This research aims to analyze the influence of Enviromental Score, Social Score and Governance Score on the Financial Performance in non Financial companies listed on the Indonesia Stock Exchange for the period 2019-2021
Design/methodology/approach: The sampling method used is purposive sampling method. Data analysis using SPSS 24.0 test tool by descriptive statistics, classic assumption test, multiple linear regression test and hypothesis test
Findings: The results showed that Enviromental Score, Social Score and Governance Score not significant to financial performance which measured with stock performance there are PER (Price Earning Ratio) and DPR (Devidend Payout Ratio). These considerations are expected to have a good information about Enviromental Score, Social Score and Governance Score to investor that has no effect to stock performance for.
Research limitations/implications: The limitation of this study is that there are many companies that have not fully implemented the ESG (Environmental, Social and Governance) report as a whole so that there is a lot of reduced data that has previously been selected as a research sample.
Practical implications: Can be used by company management policies in determining what strategy to use in increasing ESG (Environmental, Social and Governance) scores and financial performance. And indirectly, an increase in ESG (Environmental, Social and Governance) and financial performance scores can increase the attractiveness of potential investors and investors so that companies can grow more rapidly and survive with a better level of health
Pengaruh Thin Capitalization, Kepemilikan Asing dan Ceo Narcissism Terhadap Penghindaran Pajak
Get PDFThis study aims to examine and analyze the effect of thin capitalization, foreign ownership and ceo narcissism on tax avoidance. This study uses quantitative research methods. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sampling technique used a purposing sampling method with a total sample of 168. The data collection method used secondary data obtained from the IDX. The data analysis technique uses logistic regression analysis using SPSS software version 29. The results of this study indicate that the thin capitalization has a significant negative effect on tax avoidance, foreign ownership has no effect on tax avoidance and ceo narcissism has a significant negative effect on tax avoidance. The result of the test show that the variables of independent thin capitalization and ceo narcissism has a significant negative effect on tax avoidance, meanwhile foreign ownership have no significant effect on tax avoidance
Pengaruh Kompensasi Dan Disiplin Kerja Terhadap Kinerja Karyawan Generasi Z Di Sidoarjo
Get PDFABSTRACT
This research aims to examine the influence of compensation and work discipline on the performance of generation Z employees in Sidoarjo. This research uses quantitative methods with data collection techniques using questionnaires. The sample in this study was 100 generation Z employee respondents in Sidoarjo using a purposive sampling method. The data analysis technique used is multiple linear regression using a statistical program. Findings: This research concludes that compensation has an influence on employee performance and in terms of work discipline it has an influence on employee performance. Meanwhile, the results of the simultaneous test showed that compensation and work discipline simultaneously influenced the performance of generation Z employees in Sidoarjo. The compensation variable has a positive and significant influence on the performance of generation Z employees in Sidoarjo. Work discipline has a positive and significant effect on the performance of generation Z employees in Sidoarjo.
Keywords: Compensation, Work Discipline, Employee Performanc
Analisis Digital Islamic Fundraising Dan Distribution: Studi Netnografi Website bmh.or.id, rumahzakat.org, Dan digital.dompetdhuafa.org
Get PDFThis research aims to find out the role of digital literacy in zakat compensation for Ngingas village, Sidoarjo Regency. In this research, researchers can write that the people of Ngingas village still do not carry out the zakat on trade because they think that alms, infaq and gratuities on holidays are enough for a zakat on trade. In this research the author used qualitative methods and ethnographic methods where the researcher made in-depth observations of the community which was the focus of the research, and the researcher also carried out digital research such as interviews via chat. In this research, researchers want to analyze whether the role of digital literacy in zakat compensation has played a role in Ngingas village, Sidoarjo Regency, considering that nowadays everything uses digital. After conducting interviews directly and via chat with the informants, it can be concluded that the people in Ngingan village are still not well digitally literate and many still do not understand what zakat perdagangan is. Keywords: Digital Literacy, Zakat Compliance, Zakat Trad
Pengaruh Ukuran Perusahaan, Leverage, dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Perusahaan
Get PDFThe purpose of this research is to examine the effect of company size, leverage, and managerial ownership on company finacial performance. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange during 2020- 2022. The data used is secondary data obtained from the company’s website and idx (www.idx.co.id). This research was conducted using a purposive sampling method. The data analysis technique used is multiple linear regression analysis with SPSS software version 22.0. The result of this study show that leverage and managerial ownership have an effect on company financial performance, while company size has no effect on company financial performance.
Keywords: Company financial performance, company size, leverage, and managerial ownershi