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All Journal Eduvest - Journal of Universal Studies
Anies Lastiati
Universitas Padjadjaran, Indonesia
Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences

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The Influence of Work Environment on The Interaction Between Motivation, Employee Performance, Compensation and Employee Job Satisfaction (Analysis on Multinational and Domestic Companies) Chintya Salsabiela; Syaiful Rahman Soenaria; Anies Lastiati
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.51268

Abstract

This study aims to analyze the effect of the work environment on the interaction between motivation, employee performance, compensation, employee job satisfaction by comparing multinational and domestic companies. Data was collected using questionnaires distributed to employees in multinational and domestic companies in the West Java and Jakarta regions. The results show that the work environment significantly strengthens the positive effect between motivation and employee job satisfaction by 0.42, and the work environment significantly strengthens the positive effect between compensation and employee job satisfaction by 0.03. The work environment functions as a moderator that strengthens the relationship between motivation and compensation with job satisfaction. When the work environment supports, whether through good social relationships, support from supervisors, or adequate facilities, the effect of motivation and compensation on job satisfaction becomes more significant. However, it was found that the relationship between employee performance and job satisfaction is not significant at 0.190, which could be influenced by other factors such as the compensation received or the improvement of career opportunities. Multinational companies tend to have modern facilities and offer better international training opportunities, while domestic companies emphasize family values and provide facilities that are not inferior to multinational companies. However, there is a significant difference between multinational and domestic companies in managing the work environment, with the statistical value comparison of 0.759 for multinational companies and 0.806 for domestic companies. This shows that, in this study, the work environment has a better impact on job satisfaction in domestic companies compared to multinational.
Investment Efficiency and Financial Performance: How Board Gender Diversity and Global Experience Make A Difference Odeneska J.A. Purba; Syaiful Rahman Soenaria; Anies Lastiati
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.51269

Abstract

The presence of women on the board of directors is believed to enhance the quality of investment decision-making through more diverse and risk-sensitive perspectives. These perspectives contribute to more effective investment management and have the potential to support improved corporate financial performance. Meanwhile, the CEO, as a strategic decision-maker, plays a crucial role in determining the company's investment direction, where the CEO's international exposure can broaden their insight in addressing global challenges. This study aims to analyze the influence of board gender diversity and CEO international exposure on investment efficiency and corporate financial performance. This research employs the Partial Least Square – Structural Equation Modelling (PLS-SEM) method with a sample of 154 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2023. Secondary data were obtained from Refinitiv, the Indonesia Stock Exchange website, and annual reports. Control variables such as company size and operating cash flow were included to enhance the validity of the analysis results. The findings indicate that CEO gender does not affect either investment efficiency or financial performance. Conversely, CEO international exposure has a positive influence on investment efficiency and financial performance. Investment efficiency plays a significant role in improving financial performance and mediates the effect of CEO international exposure on financial performance. However, control variables company size have no effect, while operating cash flow positively impacts investment efficiency.
Analysis of Fraud Hexagon Theory in Detecting Fraudulent Financial Statements in Local Governments in West Java Province Irmawati Rosaeni; Syaiful Rahman Soenaria; Anies Lastiati
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.52508

Abstract

This study analyzes the application of Fraud Hexagon Theory in detecting fraudulent financial statements in local governments in West Java Province. It examines six key elements—pressure, opportunity, rationalization, capability, arrogance, and collusion—both partially and simultaneously to assess their influence on fraud. The study employs a quantitative descriptive approach using secondary panel data from 140 Laporan Keuangan Pemerintah Daerah (LKPD) audited by Badan Pemeriksa Keuangan (BPK) for 2019–2023. Data were analyzed via panel regression with the Common Effect Model (CEM) and Ordinary Least Squares (OLS). Findings reveal that pressure and rationalization negatively and significantly influence fraudulent statements, while opportunity and capability show no significant impact. Conversely, arrogance and collusion exert positive, significant effects and emerge as the dominant fraud drivers. The F-test confirms the collective significance of all Fraud Hexagon variables. These results offer practical implications for regional financial governance: strengthen whistleblowing to combat collusion, monitor officials' public behavior to curb arrogance, elevate Sistem Pengendalian Intern Pemerintah (SPIP) maturity to limit rationalization, and boost fiscal independence to reduce pressure-induced manipulation. The study recommends comprehensive prevention via enhanced internal controls, mandatory ethics training, regular integrity assessments, transparent reporting, and civil society oversight to bolster accountability and transparency.
Co-Authors Chintya Salsabiela Irmawati Rosaeni Odeneska J.A. Purba Syaiful Rahman Soenaria