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All Journal Measurement : Jurnal Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Riset Akuntansi Politala Global Financial Accounting Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Widijaya, Widijaya
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Prediksi Komitmen Organisasi Berdasarkan Faktor Karakteristik Pegawai, Faktor Psikologis, Dan Faktor Retensi Pada Aparatur Sipil Negara Di Provinsi Kepulauan Riau Widijaya, Widijaya
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.103 KB)

Abstract

Law of Republic Indonesia number 5 of 2014 on the civil state personnel was a government reform in realizing high quality of human resources. Organizational commitment reflects the attitude of empathy towards the organization and the willingness to participate with the organization in the long run. The sample of this research is civil state personnel from government cities/regencies department in Riau Archipelago. Total of 500 questionnaires were distributed but only 457 being collected. This research used multiple regressions in analysis data with IBM SPSS Statistics 22. This research focused on examining the effect of characteristic factors, psychological factors, and retention factors on organizational commitment.The result of this research showed that psychological capital, perceived organizational support, job satisfaction, job characteristics, and work/life policies have a significant positive influence towards organizational commitment. Age, marital status, tenure, education level, job scope, compensation, training and development opportunities, supervisor support, and career opportunities show no significant influence towards organizational commitment.
The Impact of Corporate Governance on Intellectual Capitals Efficiency in Indonesia Widijaya, Widijaya; Angelica, Angelica
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2899

Abstract

The purpose of this study is to evaluate the impact of corporate governance (board size, board independence, audit committee financial expertise, audit committee independence, and audit committee size) on intellectual capital (IC) in companies listed on the Indonesia Stock Exchange (IDX). The method used for this quantitative research to test the relation between corporate governance and intellectual capital is panel data regression by using secondary data from the 2016-2020 financial report. The number of samples are 429 companies with 2.145 observations that meet the conditions and criteria. This research shows that board independence has a significant positive effect on intellectual capital, meanwhile, board size, audit committee financial expertise, audit committee independence, and audit committee size do not affect intellectual capital. The control variable in this research shows that firm size has a significant positive effect on intellectual capital, meanwhile, leverage and return on investment do not affect intellectual capital.
Pengaruh mekanisme tata kelola perusahaan terhadap konservatisme akuntansi pada perusahaan terbuka yang terdaftar di Bursa Efek Indonesia Widijaya, Widijaya; Fiorentini, Fina
INOVASI Vol 17, No 4 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.948 KB) | DOI: 10.29264/jinv.v17i4.10057

Abstract

This research objective is to investigate the effect of corporate governance mechanisms (managerial ownership, board size, board independence and auditor type) on accounting conservatism of all companies that are listed in Indonesia Stock Exchange (IDX). The method used for this quantitative research to test the relation between corporate governance mechanisms and accounting conservatism is panel data regression by using secondary data from 2016 – 2020 financial report. The amount of samples are 464 companies with 2.320 observations which meet the conditions and criteria. This research shows that managerial ownership has a significant negative effect on conservatism, meanwhile board size, board independence and auditor type have no effect on conservatism. Control variables in this research prove that firm size and sales growth are negatively related to conservatism, while profitability and leverage are positively related to accounting conservatism.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Widijaya, Widijaya; Romitha, Sriyana

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1600

Abstract

Kualitas audit akuntan publik dapat dilihat dari skala KAP. Perusahaan dengan kualitas audit tinggi dapat dinyatakan memiliki tata kelola perusahaan yang baik. Penelitian ini menguji pengaruh tata kelola perusahaan terhadap kualitas audit pada perusahaan BEI periode 2016-2020 dengan menggunakan metode analisis regresi logistik. Hasil penelitian menyatakan variabel konsentrasi kepemilikan, kepemilikan direktur, ukuran dewan, dewan direksi independen, komite audit, ukuran perusahaan dan leverage dapat menjelaskan kualitas audit sebesar 28,9% dan sisanya faktor di luar model yang dapat menjelaskan variabel dependen adalah sebesar 71,1%. Variabel konsentrasi kepemilikan, ukuran dewan, dewan direksi independen dan ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap kualitas audit. Leverage memiliki pengaruh negatif dan signifikan terhadap kualitas audit. Kepemilikan direktur dan komite audit tidak memiliki pengaruh signifikan terhadap kualitas audit.
DAMPAK TATA KELOLA TERHADAP EFISIENSI MODAL INTELEKTUAL PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Widijaya, Widijaya; Kristina, Kristina

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1637

Abstract

Penelitian yang dilakukan menggunakan metode pengumpulan sampel yang meliputi pengumpulan sampel dari laporan keuangan yang terdapat di BEI. Laporan keuangan yang dipakai adalah laporan dari tahun 2016 sampai tahun 2020. Setelah mengumpulkan data dari hasil pendataan, hal selanjutnya yang akan dilakukan penulis adalah melakukan validasi data menggunakan software Eviews 10 dan SPSS. Hasil penelitian yang telah dilakukan menunjukkan bahwa adanya pengaruh signifikan positif, negatif, dan tidak signifikan antara tata kelola perusahaan dengan variabel dependen.
ANALISIS PENGARUH SISTEM PENGENDALIAN ORGANISASI DAN KEPERCAYAAN TERHADAP KINERJA KARYAWAN BANK DI KOTA BATAM Widijaya, Widijaya
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 16 No 2 (2022): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v16i2.456

Abstract

Penelitian ini bertujuan menganalisis pengaruh sistem pengendalian organisasi yang terdiri dari output kontrol, proses kontrol, normatif kontrol dan kepercayaan organisasi terhadap kinerja karyawan dan Organizational Citizenship Behavior (OCB). Metode pengambilan sampel menggunakan metode snowball sampling dengan teknik pengumpulan data dilakukan melalui kuesioner yang disebarkan kepada karyawan bank di kota Batam. Data yang digunakan sebanyak 152 karyawan dan pengujian hipotesis mengunakan SPSS. Hasil pengujian menyatakan bahwa sistem pengendalian organisasi berpengaruh signifikan positif tehadap kinerja karyawan dan kepercayaan organisasi, output kontrol berpengaruh signifikan positif terhadap OCB, proses kontrol tidak berpengaruh terhadap OCB, normatif kontrol berpengaruh signifikan positif terhadap OCB, dan kepercayaan berpengaruh signifikan positif terhadap kinerja karyawan dan OCB.
APAKAH MEKANISME TATA KELOLA PERUSAHAAN DAPAT MENINGKATAN PENDAPATAN? Widijaya, Widijaya; Juliawati, Juliawati
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 2 (2024): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i2.7019

Abstract

Tujuan dari penelitian yang diinterpretasikan ini ialah untuk menganalisa pengaruh efektivitas mekanisme tata kelola perusahaan terhadap pendapatan perusahaan. Pendapatan perusahaan diukur dengan nilai discretionary accrual. Penelitian ini menggunakan variable independen yaitu Dewan Direksi Independen, Jenis Kelamin Dewan Direksi, Ukuran Komite Audit, Ukuran Perusahaan, dan Leverage. Sampel analisis data yang digunakan dalam penelitian ini merupakan perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Analisis data penelitian ini menggunakan metode analisis regresi panel. Hasil riset ini menemukan bahwa firm size dan leverage berpengaruh signifikan terhadap corporate earnings, sedangkan board independence, board size, audit committee size dan board gender tidak berpengaruh terhadap corporate earnings.
PENGARUH NARSISME CEO, UKURAN DEWAN (KOMISARIS), DIREKTUR PEREMPUAN, KESULITAN KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PERUSAHAAN Widijaya, Widijaya; Putra, Darma Pratama
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.449

Abstract

Examining the influence of CEO narcissism, board size (commissioners), the presence of female directors, financial distress, and company size on corporate tax avoidance is the purpose of this study, where 491 annual reports of companies listed on the IDX in 2018-2022 were analyzed. The data analysis process includes the use of descriptive statistics, hypothesis testing, F-test, and Adjusted R-squared test. The research findings show that there is no significant influence between CEO narcissism and board size (commissioners) on tax avoidance, invalidating the proposed hypothesis. On the other hand, the presence of female directors was shown to have no significant effect, indicating women's tendency to make careful decisions. In addition, no effect was found on financial distress and tax avoidance, meaning that companies with difficulties are more likely to follow strict tax rules. However, a significant effect was found on company size and tax avoidance, meaning that the opportunity for tax avoidance is greater for larger companies.
Co-Authors Angelica, Angelica Fiorentini, Fina Juliawati, Juliawati Kristina Kristina Putra, Darma Pratama Romitha, Sriyana