bluuebunny/crossref_metadata_2025 huggingface dataset:
Intellectual Capital's influence on the Financial Performance of Manufacturing Companies
Authors: Rajindra R
Published: November 2022

This study aims to see the effect of intellectual capital on the financial performance of companies listed on the Indonesia Stock Exchange (BEI) in 2014-2016. This research is a quantitative research. This research was conducted at the Indonesia Stock Exchange through a representative of the Capital Market Information Center (PIPM), which is located at Jl. Dr. Sam Ratulangi No. 124, Makassar. Our research was conducted in two months, from March to April 2018. The population of this study were all manufacturing companies listed on the Indonesia Stock Exchange in the observation period from 2014 to 2016. While the sample of this research is a company selected from the population with purposive sampling criteria, namely as many as 10 companies. Sources of data in this study are secondary data. The data collection method used is the documentation method. The statistical method used to test the hypothesis is to use multiple regression with the help of SPSS for windows software. Our research results show that Human Capital Efficiency (HCE) has a positive and significant effect on Return On Assets, Structural Capital Efficiency (SCE) has a positive and insignificant effect on Return on Assets. And Capital Employed Efficiency (CEE) has a positive and significant effect on Return on Assets.
The Study of Individual Morality and Internal Control and the Relationship on Accounting Fraud
Authors: Muttiarni M
Published: November 2022

Good governance is required by society to create a government free of corruption, collusion, and nepotism. According to this study, individual morality and internal control impact accounting trends in Makassar City Regional Work Units. This study's data was obtained directly from the source without the use of intermediaries, namely by taking the data to the Makassar City Regional Revenue agency office and processing it using a Direct Questionnaire with 43 respondents as research objects. Hypothesis testing using the data analysis technique used, multiple linear regression with the Statistical Package for Social Science, was used for the analysis method (SPSS). According to hypothesis testing results, individual Morality and Internal Control have a negative and significant effect on the Tendency of Fraud Accounting. The study's findings are expected to lead to a greater focus on individual morality and internal control systems to reduce accounting fraud.
Several factors affect the audit quality in South Sulawesi Inspectorate
Authors: Su’un Muhammad
Published: November 2022

This study aims to assess the quality of audit results at the South Sulawesi Province Inspectorate Office. The competence, independence, objectivity, and integrity of auditors are the independent variables in this study, while the quality of audit results is the dependent variable. Purposive sampling was used as the method of sampling. Multiple Regression Analysis was used to analyze the data, which was then processed using SPSS 24. A questionnaire was distributed directly to the South Sulawesi Provincial Government Internal Supervisory Apparatus to collect data. The study found that auditor competence, independence, objectivity, and integrity have a significant positive effect on the quality of audit results, both simultaneously and partially. To improve audit quality, auditors must constantly monitor and improve the quality of their experience and knowledge at all levels of the Public Accounting Firm's organizational structure, including junior, senior, and higher levels, by attending training on relevant topics. Auditors are also expected to maintain an independent mental attitude, objectivity and integrity at all times.
Abnormal Returns Before and After the January Effect
Authors: Fajriah Yana , Jumady Edy , Alam Syamsul
Published: November 2022

This research aims to see if there is a difference in LQ45 share abnormal returns before and after the January effect. The non-probability sampling method was used in this study, and data from 45 companies were obtained using this method. In this study, secondary data from financial reports obtained from yahoo.finance.com was used as the source of data. The Event Study technique was used in this study, with the Event Window consisting of seven days before and seven days after the January Effect event. The research data was put to the test using a normality test and a paired sample test to test the hypothesis. The results revealed that the Abnormal Return on LQ45 companies listed on the Indonesia Stock Exchange did not differ significantly before and after the January Effect. One of the references used by the entity's stakeholders in making decisions is managerial interest in window dressing.
The Impact of CEO Narcissism Behavior on Firm Performance through Earnings Management
Authors: Rusydi Muhammad
Published: November 2022

The purpose of this study is to see if Narcissistic CEO behavior patterns lead to earnings management. This study looks at the signs of Narcissistic CEO management practices and how they relate to company performance in 19 Manufacturing Companies listed on the IDX from 2017 to 2019. There are 57 people in the sample. The method of research used in this study was quantitative research with a causal approach. The SPSS test tool for Windows 24.0 is used to test hypotheses by using Path analysis. The findings, CEO narcissism, impact earnings management behavior, but it also impacts company performance through earnings management practices or actions. The CEO is the custodian of data and has the power to make decisions, including policies. The accounting will make every effort to portray good performance through a positive image and profit achievement as expected by investors as an indicator of performance measurement; as a result, CEOs with high self-confidence will use accounting policies to practice earnings management by adding profit figures as needed and the investors' wishes or lowering the profit rate as necessary to achieve the desired results
Effect of Cash Turnover, Receivable Turnover, Inventory Turnover and Growth Opportunity on Profitability
Authors: Wajo Abd. Rauf
Published: November 2022

The purpose of this study is to analyze cash flow, accounts receivable turnover, inventory turnover, and growth opportunity for the profitability of manufacturing companies listed on the Indonesia Stock Exchange. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange. This study's population were manufacturing companies listed on the Indonesia Stock Exchange in 2013-2016, totaling 137 companies. The number of samples used in this study was 16 companies using the purposive sampling method. The data was collected using the documentation method. The type of data used is quantitative, while the data source used is secondary data. This study indicates that cash turnover has a positive and significant effect on profitability, accounts receivable turnover has a positive and significant impact on profitability, has a positive and significant impact on profitability, and growth opportunity has a positive and insignificant effect on profitability.
Is it possible that intellectual Capital Affects Performance?
Authors: Hasbiyadi Hasbiyadi
Published: November 2022

The impact of capital structure, good corporate governance, and intellectual capital on financial performance and firm value is examined in this study. The impact of financial performance on the value of a company. Examine the impact of capital structure, corporate governance, and intellectual capital on a company's financial performance. There were 193 financial reports in this study, with a sample size of 62 financial reports. Purposive sampling was used as a sampling technique. SEM-PLS is the analysis method used. The findings show that capital structure, good corporate governance, and intellectual capital have a positive and significant impact on financial performance and firm value. Firm value is influenced by financial performance in a positive and significant way. Good corporate governance and intellectual capital have a small but significant impact on firm value through financial performance. Through financial performance, capital structure has a negative and insignificant effect on firm value.
Financial Literacy, Financial Behavior and Financial Attitudes Towards Investment Decisions and Firm Bankruptcy
Authors: DM Rustan
Published: November 2022

The research objective was to analyze financial literacy, financial attitudes, and financial behavior on investment decisions and MSME bankruptcy. The partial influence of financial literacy, financial attitudes, and financial behavior on MSMEs' bankruptcy through investment decisions. The sampling method used was purposive sampling. The population was 149 MSMEs and a sample of 108 MSMEs. The analysis method used SEM-PLS. The results prove that financial literacy, financial attitudes, and financial behavior partially positively and significantly affect investment decisions and MSME bankruptcy in Makassar City. Financial decisions cannot partially intervene in the influence of financial literacy, financial attitudes, and financial behavior on the potential for bankruptcy of MSMEs in Makassar City.
Does Tax Avoidance Make Do Earning Opacity?
Authors: Arman Andi , Mira Mira
Published: November 2022

This study examines and analyzes the effect of earning opacity on tax avoidance with leverage and company size as control variables in manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative research with an approach explanatory research involving 42 companies from 187 companies engaged in the manufacturing sector listed on the Indonesia Stock Exchange in 2017-2019. Determination of the sample using a purposive sampling technique. The data in this study were collected using literature study and documentation study methods. Furthermore, the data were analyzed using descriptive statistical methods, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test), multiple linear regression, determination test, and hypothesis test (t-test). The results showed that earning opacity hurts tax avoidance and is proven to be significant. This is because the company is less likely to minimize the tax burden. After all, the company no longer needs to carry out or take advantage of existing tax regulatory loopholes to minimize tax burden because its profit information has been obscured by management. Furthermore, the earning opacity carried out by company management is behavior opportunistic to maximize individual profits so that it is believed that there is less tax avoidance. This is because tax avoidance is done for the benefit of the company.
Several Factors Affecting Audit Judgment with Moral Reasoning Moderation
Authors: Rustan Rustan
Published: November 2022

The purpose of this study is to analyze and examine the effect on audit judgment of self-efficacy, obedience pressure, and moral reasoning. The purpose of this study is to analyze and examine the relationship between self-efficacy and obedience pressure using audit judgment as a moderator. The study population consisted of auditors employed by BPK RI Representatives in South Sulawesi Province who had audited local government financial reports for a period of more than five years. The total population is 52 auditors, and because the population is less than 100, the sample is determined using the census method. We gathered data for this study by sending questionnaires to all respondents. The Partial Least Squares (PLS) method was used to analyze the data. The findings indicated that self-efficacy, obedience, and moral reasoning all influenced audit judgment positively and significantly. Additionally, moral reasoning is incapable of moderating the relationship between self-efficacy and audit judgment; similarly, the moral sense is incapable of moderating the relationship between compliance pressure and audit judgment.
Impact of Cash Flow and Dividend Policy on Manufacturing Firm Value
Authors: Launtu Ansir
Published: November 2022

A cash flow statement is a report showing how running, spending, and funding activities impact cash over an accounting period. In addition to cash flow, the dividend policy determines whether the company's earnings will be paid as dividends to investors or retained for reserve funds to support future investments. Firm value is the price a prospective buyer willing to pay if the business is sold. The research objective was to evaluate the impact of cash flow and dividend policies on firm value in Indonesian-listed manufacturing companies (BEI). The research tool used is multiple regression analysis techniques to evaluate the linear relationship between two or more independent variables and the dependent variable. The results showed a small effect of cash flow and dividend policies on firm valuation. Meanwhile, cash flow and dividend strategies have a strong and important effect on firm valuation
Influence of Ownership Structure on Company Profitability and Value In Companies
Authors: Andriani Budi
Published: November 2022

The purpose of this study was to provide empirical evidence that managerial, institutional, and public ownership affect company profitability; provide empirical evidence that managerial, institutional, and public ownership affect firm value; provide empirical evidence that managerial, institutional, and public ownership have an indirect effect on firm value; and provide empirical evidence that managerial, institutional, and public ownership have an indirect effect on firm value. This study uses secondary data from companies listed on the Indonesia Stock Exchange obtained from the Indonesian Capital Market Directory (ICMD) 2013. Samples were collected using the purposive sampling method and then analyzed using Path Analysis. The results showed that managerial ownership has a positive effect on profitability; institutional ownership has a positive effect on profitability; public ownership has a positive effect on profitability; managerial ownership has a positive direct or indirect effect on firm value; institutional ownership has a positive direct or indirect effect on firm value; public ownership has a positive direct or indirect effect on company value; profitability has a positive effect on firm value.
Amanah Metaphor in Medical Waste Prevention Effects Environmental Cost Accounting
Authors: Abdullah Muhammad Wahyuddin
Published: November 2022

This study aims to determine the application of environmental cost accounting in Islamic Hospitals which is framed in the concept of the metaphor of Amanah as an effort to prevent medical waste that can damage the environment. The object of this research is the Faisal Islamic Hospital in Makassar. This study is qualitative approach with a case study approach. The results showed that Faisal Islamic Hospital has maintained and maintained the environment in accordance with Standard Operating Procedures (SPO). Faisal Islamic Hospital has implemented environmental cost accounting which includes identification, recognition, measurement, presentation, and disclosure. The policies implemented by the hospital are a form of vertical accountability to Allah swt and horizontal accountability to humans and the environment. The theoretical and practical benefits of this research are as material for further research that can be developed by their respective ideas and creativity and can be used as material for hospital considerations regarding the application of Environmental Cost Accounting as a form of social responsibility towards the environment, especially in terms of hospital waste management.
Managerial Ability and Foreign Ownership: Mechanisms for Increasing Firm Value
Authors: Tangke Paulus
Published: November 2022

The purpose of this study is to investigate the effect of managerial ability and foreign ownership on the quality of financial reporting, investigate the effect of managerial ability, foreign ownership and quality of financial reporting on firm value, and investigate the effect of managerial ability and foreign ownership on firm value mediated by the quality of financial reporting. This type of research is an explanatory research (explanatory research) and the main theory used in this study is the Stakeholder Theory and there is also a supporting theory used in this research, namely Agency Theory. Population used is the whole company public listed in Indonesia Stock Exchange period 2016-2018. Number of samples are 270 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report and financial statements. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The results of this research show that managerial ability has a negatiive and significant impact on financial reporting quality and foreign ownership has a positive and not significant on financial reporting quality. Managerial ability has a positive but not significant effect on firm value and foreign ownership has a positive and significant effect on firm value, and financial reporting quality has a positive but not insignificant effect on firm value. This study also shows that the quality of financial reporting does not play a role in mediating managerial ability and foreign ownership of firm value.
Discovering Intellectual Capital through Photos
Authors: Pratiwi Intan , Suryani Ani Wilujeng
Published: November 2022

Intellectual Capital (IC) is an intangible asset that is important for a company to increase value. However, only a few reports IC because IC reporting is not mandatory, although this information is essential for stakeholders' decision making. This study aims to investigate the disclosure of IC through photos in annual reports and to analyze the purpose of using these photos. This research is different from prior studies by using data in the form of images depicting IC in annual reports. This mixed methods research used a visual content analysis approach within a frame of impression management theory to analyze the intent of using photos, followed by a statistical differential test. This study used 2360 photos contained in 38 annual reports of service companies. This study found a narcissistic leader tendency and the existence of the glass ceiling phenomenon. In addition, human capital was the most frequently disclosed IC component. The impression management carried out by the company was also found through the specific and non-specific photos displayed. This research is expected to be used as a reference for the development of future accounting research. In addition, this research is also expected to provide an understanding of the use of photos in representing reality in annual reports so that it could be helpful in stakeholders' decision-making,
The Impact of Corporate Reputation on the Cost of Equity as Mediated by Earnings Quality
Authors: Mardiana Ana
Published: November 2022

A good corporate reputation is essential for a company because it can create value and an intangible asset that makes it difficult for competitors to replicate. This study investigates the effect of company reputation on the cost of equity through earnings quality as an intervening variable. The Corporate Image Index measures the reputation of the company in this study. The cost of equity is measured using the Ohlson method. Modified Jones measures earnings quality as an intervening variable. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange and the Corporate Image Index from 2016 to 2018. The sample selection was carried out using the purposive sampling method, with a total sample of 189 companies. This research uses a path analysis method with the help of SPSS version 23 software. The theory used in this research is agency theory. Based on this study's statistical results, the company's reputation does not have a significant effect on earnings quality but has a negative and significant effect on the cost of equity. This study also shows that earnings quality has a negative and significant effect on the cost of equity. In addition, the results of the Sobel test show that earnings quality does not mediate the relationship between company reputation and cost of equity.
Accountability and Transparency in Financial Management of Village Fund Allocations in Achieving Good Governance
Authors: Bakhtiar Bakhtiar
Published: November 2022

The Purpose of the research objective is to provide insight that can determine the management of village fund allocations (ADD) through the principles of good accountability and transparency. The type of research used is qualitative data, namely data expressed in the form of words, sentences, and documents or archives regarding the management of village fund allocations regarding accountability and transparency in realizing good governance in Tanete Village Tompobulu District, Gowa Regency. Sources of data used are primary data and secondary data. The data analysis method used in this research is descriptive analysis in written and spoken words that can be observed in words, sentences or pictures, and data. The results of this study are the supervision of ADD financial management carried out by the BPD as a supervisor whose function is to set village regulations, and the village head has carried out his duties well. The BPD's supervision of ADD financial management has been carried out as much as possible, marked by the development of village infrastructure sourced from ADD.
The Effect of Liquidity, Leverage and Profitability on the Tax Aggressiveness of Manufacturing Companies
Authors: Tampubolon Lambok DR
Published: November 2022

This research examines the impact of liquidity, leverage, and profitability on tax aggressiveness in manufacturing firms listed on the Indonesia Stock Exchange from 2017 to 2019. This analysis aims to collect empirical evidence on the effect of liquidity, leverage, and profitability on tax aggressiveness. The multiple linear regression process involves independent variables such as liquidity, debt, profitability, and the dependent variable tax aggressiveness. A purposive sampling procedure with unique parameters is used to assess the sample. According to this report's findings, liquidity and debt have little impact on tax aggressiveness, but profitability does
Effect of Liquidity, Profitability, Firm Size on Firm Value with Capital Structure as Intervening Variable
Authors: Nurwulandari Andini
Published: November 2022

The purpose of this study is to analyze and obtain empirical evidence of the effect of liquidity, profitability, firm size on firm value with capital structure as an intervening variable. The population in this study were manufacturing companies in the primary industry and chemical subsectors listed on the Indonesia Stock Exchange for 2014-2019, with a sample size of 19 companies and using the purposive sampling method. Furthermore, the data were collected quantitatively using multiple regression using the SmartPLS v.3.2.8. This study indicates that liquidity, profitability, and firm size directly have a negative and significant effect on capital structure; liquidity directly has a negative and insignificant influence on firm value. Profitability and firm size directly have a positive and not significant impact on firm value. Capital structure has a negative and significant effect directly. And then, the capital structure can mediate the effect of liquidity, profitability, company size on company value.
The Role of Company Age in Moderating Stock Return of Food and Beverage Companies
Authors: Wawo Andi Basru
Published: November 2022

The purpose of this research is to determine the factors that influence the return of shares in food and beverage firms listed on the IDX from 2016 to 2019. Purposive sampling is utilized by as many as 12 companies in the sample selection procedure. Multiple regression analysis and moderation regression analysis were used to analyze the data, with the spss application version 16 for Windows being used. This study revealed that Return on Assets (ROA) had a positive and significant effect on stock returns. In contrast, Net Profit Margin (NPM) and Current Ratio (CR) did not affect stock returns. The age of the company does not affect the effect of Return on Assets (ROA), Net Profit Margin (NPM), and Current Ratio (CR) on stock returns.
Audit Experience, Work Expense, and Professional Skepticism on Auditor's Ability in Detecting Lack
Authors: Bandiyono Agus
Published: November 2022

Various causes of fraud in Indonesia, especially in the government sector, have decreased public trust in the government. This study aims to test empirically the effect of professional skepticism, workload, and audit experience on the ability of internal auditors to detect fraud. The object of this research is the role of auditors at the Inspectorate General of the Ministry of Finance concerning implementing their duties in detecting fraud. The selection of this object was based on the consideration that the auditors there had knowledge and experience regarding internal audits and were interested in disclosing and detecting fraud cases in the Ministry of Finance. In this study, researchers distributed 100 questionnaires from a total population of 285 auditors at the Inspectorate General of the Ministry of Finance. The analysis concluded that the audit experience has a positive but insignificant effect on the ability of internal auditors to detect fraud. The workload has a positive but not significant effect on the ability of internal auditors to detect fraud. Besides, there is a positive and very significant effect of professional skepticism on the ability of internal auditors to detect fraud.
Supervision of Independent Commissioners and Audit Committee on Earnings Management Practices
Authors: Supardi Supardi
Published: November 2022

This study examines the supervision of independent commissioners, audit committees, and Control Social Responsibility (CSR) disclosures on Earning Management (EM) practices in banking companies listed on the Indonesia Stock Exchange for the financial year ending December 31, 2015, to 2017. used in this study is the difference between discretionary Realized Security Gain or Loss (RSGL) and discretionary Loan Loss Provision (LLP). Data were obtained using the purposive sampling method, and data were obtained from both the IDX and the websites of each bank. The research hypotheses were tested with ordinary least squares. The results show that CSR does not affect EM. The results also show that the supervision of independent commissioners has a significant negative effect on EM and the audit committee has no effect on EM. This research is expected to contribute to the existing literature by complementing and enriching the findings of the influence of independent commissioners on earnings management.
Experimental Study: Financial Literacy and Financial Efficacy of Interest in Investing
Authors: Zainuddin Zainuddin
Published: November 2022

This research was conducted to determine students' level of literacy and financial efficacy on their interest in investing in the capital market using a quantitative method with experimental research. The treatment in this study is the socialization of the capital market with material related to an overview of investment in the Indonesian capital market, explanation of stocks and stock trading mechanisms, explanation of investor identity cards, and explanation of opening a stock account. This research was conducted at universities in Ternate City that already have the Indonesia Stock Exchange Gallery with a sample of students who have passed intermediate financial accounting courses and have learned basic investment knowledge. The contribution of this research is to provide capital market socialization to students so that they have an interest in investing in the capital market by knowing the basics of financial literacy and efficacy. This research design is quantitative research conducted on students in North Maluku with a total sample of 150 respondents. The data were obtained through experimental tests through research questionnaires, separating the control class from the experimental class and providing the capital market socialization treatment to the experimental class. The data analysis method used is the independent sample t-test, with the Mann Whitney test. The results showed that 1). There is no significant difference in the mean score of student financial literacy in the control and experimental classes; 2). There is a significant difference in the average value of Student Financial Efficacy in the control and experimental classes; 3). There is a significant difference in the average value of student interest in investing in the capital market in the control and experimental classes.
Audit Quality Characteristics and Accounting Conservatism: Empirical Study in Indonesian Company
Authors: Krismiaji
Published: November 2022

This research investigates the effect of audit quality on accounting conservatism in Indonesian companies. The research uses a sample of 510 observations of publicly listed companies on the Indonesian Stock Exchange for the fiscal year that ends on December 31, 2015 through 2019. Audit characteristics are proxied by the size of the public accounting firm (ASIZ), auditor specialization (ASP), and auditor tenure (ATEN), while accounting conservatism (ACON) is measured using the accrual method. The sampling process was carried out using a purposive method. The study finds that that auditor specialization and auditor tenure have positively affect accounting conservatism, while the size of the accounting firm negatively affects accounting conservatism. This result enriches the conservatism literature in the fair value accounting era which was adopted in 2012 especially in emerging market environment. Since accounting conservatism is one of agency problems solution as well as to protect investors, the result of this study may affect firms’ accountant to prepare financial information for interest users. The scope of the study period and the sample size due to empirical data conditions that do not meet the criteria and the use of only one measure of conservatism, namely the accrual method, may lead to the not optimal generalization of research results.
Job Stress among Auditor: Antecedents and Consequences to Dysfunctional Behavior
Authors: Rustiarini Ni Wayan
Published: November 2022

This study aims to prove the effect of task complexity and time budget pressure on auditors' job stress and dysfunctional behavior empirically. This study also examines the job stress role in mediating the relationship between task complexity and time budget pressure on auditors' dysfunctional behavior. This research uses quantitative research methods. The research data collection technique used a survey that is distributed questionnaires to 87 auditors at public accounting firms in Bali. Determination of the sample based on the saturated sampling method. This study uses a PLS-SEM analysis to examine research hypotheses. PLS is considered appropriate in predicting models for theory development. The results reveal that task complexity and time budget pressure are increasing auditor's job stress. However, only time budget pressure has a direct effect on auditors' dysfunctional behavior. The statistical testing results also show that job stress can mediate the relationship between task complexity and dysfunctional behavior. On the other hand, job stress cannot mediate between time budget pressure and dysfunctional behavior.
Quality Services Moderation on Moral Impact of Taxpayers and Tax Penalties on Compliance Taxpayers
Authors: Rahmah Ridhan
Published: November 2022

This study examines the effect of taxpayer morale and tax sanctions on taxpayer compliance with service quality as a moderating variable. This study uses a survey method by distributing questionnaires directly and via google form to individual taxpayers registered at KPP Pratama North Makassar. A simple random sampling method was used to draw samples in this study. Samples that can be processed are 280 individual taxpayers. Data analysis using Partial Least Square (PLS) through SmartPLS 2 software. The results of this study indicate that taxpayer morale has a positive effect on taxpayer compliance. Tax sanctions have a positive effect on taxpayer compliance. In addition, service quality does not moderate the effect of taxpayer morale on taxpayer compliance. Service quality weakens the effect of tax sanctions on taxpayer compliance.
Sustainable Finance: A Strategy to Increase Good Corporate Governance and Company Value in Banking Industry
Authors: Tafsir Muhammad
Published: November 2022

This paper aims to examine the effect of sustainable finance on the implementation of good corporate governance and corporate value creation. Environmental damage due to company activities is increasingly worrying. The sustainable finance policy will test the extent to which the implementation of good corporate governance is going well. The success of the sustainable finance policy will ultimately increase the company's value. The results of the analysis show that sustainable finance has a positive impact on the implementation of good corporate governance where sustainable finance will be successful if corporate governance is well implemented, as well as corporate value, where investors or the public will have a positive influence on the company's seriousness in implementing financial programs. sustainable and corporate value. This study is hoped to be an input for the government and banks in supporting environmental protection.
Moderating Effect of Motivation on factors affecting Audit Quality
Authors: Saragi Nanda Putra , Yahya Idhar , Adnans Abdhy Aulia
Published: November 2022

This study aims to evaluate the effect of auditor competence, auditor experience, and remote audit on audit quality with motivation as a moderating variable in the Internal Audit Unit of PT. TASPEN (Persero) Jakarta. The population and sample in this study were 30 respondents, spread over the Internal Control Unit of PT TASPEN (Persero) in Jakarta, and the Internal Control Unit in the regions such as SPIDA Bandung, SPIDA Jakarta, SPIDA Makassar, SPIDA Medan, SPIDA Semarang. The data is processed by PLS Algorithm analysis with the help of Smart PLS 3.0. Based on the results of this study, it shows that the experience of auditors has a positive effect on audit quality, remote audit has a positive effect on audit quality, and competence has no effect on audit quality of the Internal Audit Unit of PT. TASPEN (Persero) Jakarta. Meanwhile, motivation as a moderating variable, unable to moderate the relationship between auditor competence and audit quality, unable to moderate the relationship between auditor experience and audit quality, and unable to moderate the relationship between remote audit on audit quality.
Determinants of Earnings Management in Food and Beverage Sector Companies in Indonesian
Authors: Kalsum Ummy , Nur Muhammad , Tambunan Rince , Hamida La Ode , Rahmatia Rahmatia
Published: November 2022

This research aims to provide evidence that leverage, managerial ownership, board of directors, and firm size affect earnings management. The type of research used in this research is quantitative research with a descriptive approach. The population in this study is all manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange, which are 18 companies and disclose annual reports for 2017-2021. The data collection technique used in this study is more precisely using the purposive sampling technique so that the researcher will take 45 samples from the population. This study found that leverage, managerial ownership, and firm size positively and significantly affect earnings management. In contrast, the board of directors has a negative and insignificant effect on earnings management.
Causality of Credit Distribution in Indonesian Banking
Authors: Mustafa Mustafa , Nurjaya Muhammad , Fachmi Muhammad
Published: November 2022

This study aims to examine the effect of third-party funds, Capital Adequacy Ratio (CAR), return on assets (ROA), Operating Expenses on Operating Income (BOPO), and NPL (Non-Performing Loans) on Credit Distribution to commercial banks listed on the Stock Exchange. Indonesian Securities for the period 2018-2021. The type of research used in this research is associative research. Associative research is research to know the relationship between two or more variables. Thus, Dabat builds a theory that functions to predict and control a phenomenon. The researcher explains whether TPF, CAR, ROA, BOPO, NPL, and Credit Distribution in this study. The population of this study is the banking sector companies listed on the Indonesia Stock Exchange, as many as 42 banks. The sample selection method used is purposive sampling. So the total sampled is 120 samples. The data were analyzed using multiple linear regression analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results of this study found that Third Party Funds (DPK), Capital Adequacy Ratio (CAR), and Return on Assets (ROA) had a positive and significant effect on Credit Distribution to banking companies listed on the Indonesia Stock Exchange (IDX). Meanwhile, Operating Expenses on Operating Income (BOPO) and NPL (Non-Performing Loans) have a negative and significant effect on Credit Distribution to banking companies listed on the Indonesia Stock Exchange (IDX).
Relationship between Intellectual Capital and Corporate Profitability
Authors: Tangngisalu Jannati
Published: November 2022

This study aims to empirically evaluate the partial effect of Intellectual Capital Profitability. This research is quantitative, with hypotheses derived using the Resources-Based Theory and supported by prior studies employing the same variables. Listed Property and Real Estate Companies on the Indonesia Stock Exchange are the focus of this study. Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), and Profitability are research variables (ROI). The data utilized is secondary data published in the company's financial statements. 168 samples were collected from 42 property and real estate companies on the Indonesia Stock Exchange. Data analysis utilizing descriptive statistical techniques and panel data regression with the assistance of eviews. In addition, to maintain the normality of the data, the Classical Assumption test is employed in this study. The findings indicated that Intellectual Capital with VACA, VAHU, and STVA assessments positively and statistically significant impact on Profitability (ROI) in Property and Real Estate companies listed on the Indonesia Stock Exchange. The profitability of the company can be increased by optimizing Intellectual Capital. Intellectual Capital that cannot be optimized will have a negative impact on the company's profitability.
Inspectorate Auditor Performance Improvement Reference
Authors: Rismayadi Budi
Published: November 2022

Auditor performance can not be separated from the behavior of auditors in carrying out their duties. This study examines the relationship between professionalism, leadership style, organizational commitment, and work motivation on auditor performance. The research approach used in this study is a quantitative descriptive approach. This study involved 41 auditors at the Karawang Regency Inspectorate. The data analysis technique in this study used Partial Least Square (PLS). The study results found that professionalism positively and significantly affected auditor performance. There is no significant effect between leadership style on auditor performance. There is a significant positive effect between organizational commitment to the auditor's performance and the auditor's work motivation having a positive impact on the auditor's performance. The results of this study illustrate that this indicates that the auditor is more professional in his work and has the motivation to perform specific tasks in achieving a goal. The organization is not wholly and part of those who work as auditors. Auditors who have reason in carrying out their duties can provide good results in carrying out their responsibilities because basis can provide enthusiasm that will affect the performance of auditors.
Examining Factors Affecting the Accountability of the Performance of Regional Apparatus Organizations
Authors: Ernawati Dyah Poespita
Published: November 2022

The purpose of this study was to obtain empirical evidence of the influence of competence, leadership style, organizational culture, use of technology, and reporting systems on the performance accountability of government agencies in OPD Sumedang Regency. This research approach uses a scientific method which is a theoretical structure to form a hypothesis. It then uses facts or empirical data to test the theory to conclude or be conclusive. The data collection technique in this study used a questionnaire distributed directly to the OPD of the Sumedang Regency. The population in this study were all OPD Sumedang Regency, as many as 31 OPD. Sampling in this study using the purposive sampling technique. Respondents in this study were the head of financial administration and administrative staff. So, the total sample of this research is 31 x 2 apparatus = 62 OPD apparatus in Sumedang Regency. Data processing technique using SEM method based on Partial Least Square (PLS). The study results found that competence, leadership style, organizational culture, and technology had a positive and significant effect on the accountability of government agencies' performance at OPD Sumedang Regency. At the same time, the reporting system has a positive but not significant impact on the Performance Accountability of Government Agencies at OPD Sumedang Regency.
Pattern of Absorption of the Provincial Budget for the Special Capital Region (DKI) of Jakarta
Authors: Digdowiseiso Kumba
Published: November 2022

The failure of the budget absorption target in the Regional Apparatus Organizations (OPD) of Capital Region (DKI) of Jakarta resulted in the loss of the benefits of spending because the funds allocated were not fully utilized. If the budget allocation is efficient, then the state can optimize the limited sources of funds to fund strategic activities. This study aims to examine the budget planning documents, administrative documents, procurement of goods, and budget execution affect the absorption of the budget. This study uses a quantitative approach, namely a research method based on the philosophy of positivism. The population in this study is the entire province of DKI Jakarta, which is as many as 23 OPD. Sampling in this study using a purposive sampling technique. Research as the whole population was used as a sample of 69 PPK-OPD people, OPD treasurers, and financial staff also called the population sample (census). Hypothesis testing is done by testing variance-based SEM or Partial Least Square (SEM-PLS) with the Smart pls 3.0 program. The study results found that planning documents and administrative documents had a positive but not significant effect on budget absorption. Meanwhile, the procurement of goods/services and the implementation of the budget have a positive and significant impact on budget absorption. This study suggests that the DKI Jakarta Provincial Government, to increase budget absorption, is expected to give serious attention to the problem of budget absorption by continuously improving the budget planning process in terms of documents and administration, starting from the preparation of the RKA to the Determination of the Regional Budget. Accelerate the budget implementation process by issuing Treasury Official Decrees on time, not delaying work, timely administrative completion processes in implementing the budget referring to the approved DPA and Cash Budget. Carry out the process of procuring goods and services by applicable laws and regulations.
Work Motivation Mediates: Relationship of Competence and Training on Auditor Performance
Authors: Efendi Suryono
Published: November 2022

This study aims to examine and analyze the effect of competence, training and motivation on auditor performance. The effect of competence and training on work motivation. The effect of competence and training on auditor performance through mediation of work motivation. This research design uses an explanatory research approach with data collection carried out in one stage (one short study). The population in this study are auditors who work at a Public Accounting Firm (KAP) located in the South Jakarta area. The sampling technique was purposive sampling so that the total sample was 50 auditors. The data analysis technique in this study used Partial Least Square (PLS). The results of this study found that the competence possessed by the auditor can improve the performance of the auditor in carrying out his duties; audit training that is attended by the auditor is able to improve the performance of the auditor to complete the work in accordance with the standards set in a timely manner and can take advantage of the time. If the work motivation is getting better, it will have a direct effect on improving the performance of the auditor. Many or few competencies possessed by auditors do not affect their work motivation to complete audit tasks. High competence can make a significant contribution to increasing work motivation and auditor performance. If the training is getting better, it will have a direct effect on increasing motivation. The higher the training, the higher the employee's performance through increased motivation. This research can provide additional references to organizations/agencies, related to competence, training, and work motivation that affect the performance of auditors. It is expected that the auditor's performance can be in accordance with organizational goals. Organizations should maximize the increase and improve the quantity of their auditors' work. This study also provides a description of the effect of professionalism, independence, and auditor training on auditor performance which can be used as a reference for further research.
Can investigative audit and whistleblowing systems prevent fraud?
Authors: Achyarsyah Padri
Published: November 2022

This study aims to analyze the effect of investigative audits and the implementation of a whistleblowing system on fraud prevention. The data collection method is done by sending a research questionnaire contained in the google form link. The population in this study was 90 auditors at the Deputy for Investigation at the Central Office of the Financial and Development Supervisory Agency (BPKP) of the Special Capital Region of Jakarta. The sampling technique uses saturated samples so that the total sample is 90 auditors. This research method uses descriptive statistics, which are processed with the help of PLS. The study results found that the investigative audit has no significant effect on fraud prevention while implementing the Whistleblowing System significantly impacts fraud prevention. The investigative audit cannot prevent the possibility of abuse early on. This is because investigative audits are conducted after indications of abuse are found or a systematic investigation of evidence is ongoing. Investigative audits conducted by auditors at BPKP DKI Jakarta can now be reactive, meaning that the auditors conduct audits after receiving or obtaining information from other parties regarding the possibility of fraud and fraud crime. Implementing a sound whistleblowing system must also have a whistleblower protection policy. This policy was formed to avoid detrimental actions to the whistleblower so that the whistleblower will feel that his security is maintained.