Articles
<![CDATA[The Impact of Good Corporate Governance Implementation on Firm Value ]]>
<![CDATA[Ekasari, Juendiny Chrisna]]>;
<![CDATA[Kus Noegroho, Yefta Andi]]>
<![CDATA[ International Journal of Social Science and Business Vol 4, No 4 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ijssb.v4i4.29688
<![CDATA[Many banking companies that offer shares on the Indonesia Stock Exchange, so it is very important for banking companies to pay attention to the value of their companies. This study aims to analyze the effect of the implementation of Good Corporate Governance on firm value through the existence of profitability. This study used a quantitative approach and secondary data collection, by testing the causal relationship of measurable research variables, namely examining the effect of GCG on firm value and profitability and positioning the profitability variable as an intervening variable. This study found that the direct relationship between GCG and profitability to firm value has an influence. Whereas, the results of this study also indicate the ineffective use of the proxied profitability of Return on Equity (ROE) as an intervening variable in the effect of GCG on firm value. This means that in banking companies listed on the IDX for the 2017-2019 period, GCG does not have an indirect effect on company value through profitability. Based on the results, if bank management pays more attention to the application of the principles of good governance (GCG), it will have an impact on increasing firm value.]]>
<![CDATA[A Model of Waste Management Improvement in Indonesia ]]>
<![CDATA[Lanita Winata, Yefta. A. K. Noegroho, Suzy Noviyanti, Jony. O. Haryanto,]]>
<![CDATA[ Jurnal Akuntansi Vol 23, No 3 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v23i3.604
<![CDATA[Waste management (garbage) is an important thing and cannot be negotiated by any companies. By applying a good waste management system, companies will be the companies that are pro-environment and they will be positively appreciated by their stakeholders. This study aims to examined the factors that influence the waste management and their impacts on the financial performance of the company through a model to determine the antecedents of commitment and waste management program that eventually lead to improve financial performance. This research was conducted by distributing questionnaires to 100 managers of companies that implement waste management programs. The results showed that there was a positive influence of awareness and legal compliance towards its environmental commitments and positive influence on the environmental commitment program of waste management and waste management programs towards the financial performance of the company. The waste management program could make the companies prepare their operation better and minimize their environment cost. This study also gives a boost to companies that wants to improve the company's financial performance through waste management program]]>
<![CDATA[Pengaruh Pemahaman Kode Etik Auditor Pemerintah terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan ]]>
<![CDATA[Pratiwi Febri Ayu Wibowo]]>;
<![CDATA[Yefta Andi Kus Noegroho]]>
<![CDATA[ Jurnal Bisnis dan Ekonomi Vol 27 No 1 (2020): Vol. 27 No. 1 EDISI MARET 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Stikubank ]]>
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<![CDATA[Government auditor has to realize the code of Ethics which is applicable to increase ability of fraudulence detection. This research is done with purpose to find out its roles in supports the auditor. The kind of research that has been used is quantitative descriptive with questionnaire data accumulation. The respondent is auditors that work in BPKP Central Java Delegation and Inspectorate in Central Java area. The result of the research show that code of Ethics comprehension by Government Auditor effects with their capability to detect the deception.]]>
<![CDATA[Dinamika Tim Audit Dan Kualitas Audit ]]>
<![CDATA[Yefta Andi Kus Nugroho]]>;
<![CDATA[Dyah Ekasari Sekar Jatiningsih]]>
<![CDATA[ Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 6 No. 3 (2013) ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jmtt.v6i3.2675
<![CDATA[Audit quality is an important outcome of the work performed by audit team. Works of audit firm generally performed by team and teamwork performance will lead to a good audit quality. Good audit quality, in turn, will result in good audit report. Related to the interaction among audit team members, some factors that need to be highlighted is the structure or composition of the team, communication among team members, and effective use of time. This research intend to explore audit team dynamics in constructing audit quality. The test of audit team dynamics effect on audit quality is performed through a survey research toward auditors who work in audit firms. Result shows that significant aspect of audit team dynamics which affect audit quality are communication and effectiveness of audit time.]]>
<![CDATA[Peranan Employee Stock Ownership Program Memoderasi Hubungan Intellectual Capital Terhadap Kinerja Perusahaan ]]>
<![CDATA[Putri Estiningtyas]]>;
<![CDATA[Yefta Andi Kus Noegroho]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i3.926
<![CDATA[Company performance is the company's ability to use all funds for operational activities. One of the factors that increase or decrease the company's performance is caused by intellectual capital. Intellectual capital is an asset owned by the company in order to provide a competitive advantage. This study aims to examine and analyze the employee stock ownership program in the relationship between intellectual capital and company performance. This research method uses quantitative descriptive using purposive sampling technique and obtained a sample of 38 with the number of observations of 43 banking companies listed on the IDX in 2017-2019. The data was analyzed using the Partial Least Square approach with the WarpPLS 7.0 test tool. The results show that capital employed has a negative and significant effect on company performance. Human capital and structural capital have a significant positive effect on company performance. Relational capital is stated to have a positive but not significant effect on the company's performance. The implementation of the employee stock ownership program as a moderating variable is used to support employee morale, not being able to influence all components of intellectual capital, but only being able to moderate human capital. The results of this study indicate that human resources are the main component in the development of the banking business, especially the provision of employee stock ownership programs that can improve company performance.]]>
<![CDATA[Pengaruh Likuiditas Terhadap Kinerja Perusahaan Pada Perusahaan-Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2019 ]]>
<![CDATA[Nurul Rizki Anindita]]>;
<![CDATA[Yefta Andi Kus Noegroho]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v5i1.2314
<![CDATA[Object of this research is manufacturing companies are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The data used is secondary data, in the form of annual financing reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The data used in this research are secondary data, in the form of annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017. up to 2019. The purpose of this research is to determine whether the effect of current company liquidity is better in realizing company performance. This research used 194 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling technique was purposive sampling which resulted in a total of 189 companies as the research sample. This analysis uses multiple regression analysis and the significant value of the t-test results of each variable. This research is a quantitative with data processing using Statistical Product and Service Solution (SPSS). The results of this research indicate that the liquidity variable has a significant effect on company performance and company size has an effect as a moderating variable on the relationship between liquidity and company performance. Keywords: Liquidity, Firm Performance, Firm Size]]>
<![CDATA[Hubungan Sistem Pengendalian Mutu Kantor Akuntan Publik dengan Etika Profesi dan Skeptisme Profesional Auditor ]]>
<![CDATA[Cici Girik Allo]]>;
<![CDATA[Yefta Andi Kus Nugroho]]>
<![CDATA[ Perspektif Akuntansi Vol 4 No 3 (2021) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v4i3.p217-238
<![CDATA[This study aims to examine the relationship between KAP Quality Control System with professional ethics and professional skepticism of auditor in carrying out the profession as a professional accountant. The research method used includes correlational research. The study population was the auditor of KAP in Indonesia, amounting to 96 respondents. The data collection technique uses primary data in the form of a questionnaire distributed online. The results of this study indicate that the Public Accountant Firm's Quality Control System has a positive relationship with professional ethics and professional skepticism of auditor. The importance of implementing the Quality Control System in KAP to be more effective in controlling quality service results and understanding professional ethics and high skepticism in carrying out professional duties for auditor. This research is expected to be a reference for public accounting firms in improving performance and creating a good work environment for auditor.]]>
<![CDATA[Tekanan Peran, Kompleksitas Tugas, Pelatihan Auditor, dan Kesadaran Kecurangan atas Laporan Keuangan ]]>
<![CDATA[Yefta Andi Kus Nugroho]]>;
<![CDATA[Febriana Clarissa Bella Rambu Ngana]]>
<![CDATA[ Perspektif Akuntansi Vol 5 No 1 (2022) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v5i1.p001-027
<![CDATA[This research aims to test the effect of role stress, the complexity of the task, and auditor training toward awereness of fraud against the financial statements. The data used in this research is the primary data using questionnaires that were distributed to 60 respondents. The respondents in this study was an auditor who follow Professional Training organized by the Institute of Public Accountants Indonesia. Using quantitive methods such as multiple linear regression analysis, the results suggest that (1) Role stress have no effect toward awareness of fraud (2) The complexity of the task have no effect toward awareness of fraud (3) Auditor training have positive and significant toward awareness of fraud.]]>
<![CDATA[PENGARUH LOCUS OF CONTROL, KOMITMEN PROFESIONAL, PENGALAMAN AUDIT TERHADAP PERILAKU AKUNTAN PUBLIK DALAM KONFLIK AUDIT DENGAN KESADARAN ETIS SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Utami, Intiyas]]>;
<![CDATA[Noegroho, Yefta Andi Kus]]>;
<![CDATA[Indrawati, Fenny]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[Phenomena in public accountant that client pressure exists in an audit conflict situation are prevalent in the audit environment. Theoretical linkages between personality, ethical reasoning and ethical behavior were interesting to study. This paper studies those phenomena with behavioral research in accounting. This paper investigates the interaction effects o f locus o f control, professional commitment, audit experience and ethical reasoning on the behavior o f public accountants in the audit conflict situation. The data were collected through mail survey from fifty-two public accountants from CPA firm in DK1 Jakarta, Semarang, and Surabaya. The convenience sampling method was used in this research, because the population o f public accountants ’ that worked in CPA firm was unknown. The analyses technique was multiple regressions. The results o f this research showed that the variables locus o f control, professional commitment and ethical reasoning provides a better explanation for audit practice in a public accountants' ethical decision-making. Other results o f this research show that audit experience have not interaction effect to explain audit practice in a public accountants’ ethical decision-making.]]>
<![CDATA[Pengaruh Tingkat Profitabilitas Terhadap CSR (Studi Empiris Perusahaan Manufaktur Sektor Semen, Keramik, Porselen Dan Kaca Yang Terdaftar Di BEI Tahun 2018-2020) ]]>
<![CDATA[Yefta Andi Kus Noegroho]]>;
<![CDATA[Adriana Sipora Saefatu]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1208
<![CDATA[This study was conducted with the aim of knowing whether there is an influence on the profitability of manufacturing companies in the cement, ceramic, porcelain, and glass sectors listed on the Indonesia Stock Exchange in 2018-2020 on Corporate Social Responsibility. The company's profitability can be affected by circumstances such as the Covid-19 pandemic because it disrupts the company's operations so that many companies experience a decline in profits during the pandemic. Profitability measurement is carried out using financial ratios, namely Net Profit Margin (NPM), while Corporate Social Responsibility is measured using the Corporate Social Responsibility Disclosure Index (CSRDI). This study uses 35 samples of cement, ceramic, porcelain, and glass manufacturing companies listed on the IDX from 2018 to 2020 where the type of data used is secondary data obtained from the company's financial statements. The test for this hypothesis is multiple linear regression using SPSS version 22. The results show that profitability has a positive effect on Corporate Social Responsibility. In addition to profitability, there is also the size of the company which has a positive influence on Corporate Social Responsibility.]]>
