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All Journal AKUNTABILITAS JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi MIX : Jurnal Ilmiah Manajemen JABE (Journal of Accounting and Business Education) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) International Humanities and Applied Science Journal Jurnal Equity Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Cendekia Keuangan Jurnal Bakti Bagi Bangsa Mizania : Jurnal Ekonomi dan Akuntansi Pena Dimas: Jurnal Pengabdian Masyarakat Entrepreneurship and Community Development Equity
Qintharah, Yuha Nadhirah
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Integrated Corporate Governance Moderates Determinants On Economic Performance Qintharah, Yuha Nadhirah; Murwaningsari, Etty; Rachmawati, Sistya
MIX: JURNAL ILMIAH MANAJEMEN Vol 14, No 3 (2024): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2024.v14i3.009

Abstract

Objectives: This study aims to examine the effect of corporate social responsibility and competitive advantage on economic performance in addition to using integrated corporate governance as a moderating variable. Thus, this study also aims to determine whether integrated corporate governance strengthens or weakens the relationship.Methodology: The research method used is moderated regression analysis (MRA). Data used in this research is secondary data from IDX. In addition, this study tested the classical assumptions and tested the accuracy of the model to find out which model was the most appropriate. The number of samples used in this study was 201 samples from the annual year 2020-2022.Finding: The results show that CSR does not affect economic performance, competitive advantage has a positive effect on economic performance, CG strengthens the influence of CSR on economic performance and CG strengthens the influence of competitive advantage on economic performance.Conclusion: Governance is an important factor in company performance because it can moderate the relationship between competitive advantage and CSR with performance. This research indicates the importance of competitive advantage to improve company performance. This is supported by the RBV theory which states to make good use of company resources. Also, governance could become quasi-moderation because it could become a moderator variable and could influence an independent variable.Novelty: This research uses different measurements of integrated corporate governance measurement. ICG measurement in this research is using developed POJK no 2/POJK 05/2014 indicators.
Kecukupan Modal Memoderasi Efisiensi Operasional dan Diversifikasi Pendapatan terhadap Keberlanjutan Finansial Qintharah, Yuha Nadhirah; Murwaningsari, Etty
Akuntabilitas Vol. 17 No. 1 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.41221

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi operasional dan diversifikasi pendapatan terhadap keberlanjutan finansial. Kecukupan modal memoderasi pengaruh efisinsei opersional dan diversifikasi pendapatan terhadap keberlanjutan finansial. Penelitian ini menggunakan pendekatan penelitian kuantitatif, populasi dalam penelitian ini adalah sektor keuangan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2020 sampai dengan 2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan metode analisisnya menggunakan regresi linier berganda dengan menggunakan software SPSS. Hasil penelitian ini menunjukan efisiensi opersional berpengaruh negatif signifikan terhadap keberlanjutann finansial. Diversifikasi pendapatan berpengaruh positif signifikan terhadap keberlanjutan finansial. Kecukupan modal memperlemah pengaruh efisiensi operasional dan diversifikasi pendapatan terhadap keberlanjutan finansial.
Determinants of Financial Statement Fraud: An Analysis Based on the Fraud Star Theory Qintharah, Yuha Nadhirah; Octaviani, Gita
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 3, March 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i3.63876

Abstract

A number of previous empirical studies have attempted to reveal the existence of This study aims to analyse the elements of the fraud star that can affect the occurrence of financial statement fraud in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). There are 213 samples from 71 companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange for the 2021-2023 period. Hypothesis testing is carried out through panel data regression analysis using EViews 12 to test the influence between the dependent variable and the independent variable. Based on the results of partial testing that has been carried out, this study shows that the financial target variable and Ineffective monitoring have no effect on financial statement fraud. Change in auditor, change in director and integrity have a negative effect on financial statement fraud. Meanwhile, financial stability has a positive effect on financial statement fraud. So, with this, it is hoped that future researchers can use different fraud theories and use other dependent variables such as asset misuse or corruption.
Co-Authors Abdul Rasyid Jalil, Abdul Rasyid Aditama, Reka Alivia, Siti Anhar, Siti Aulia Bagaskara, David Nando Chairunnisa, Nurlaila Maysaroh Dinda Fali Rifan Dini, Fathiyah Rahma Ekowati, Ekowati Etty Murwaningsari Fransisca Listyaningsih Utami hadi mahmudah Hafidz, Shohibul Juliandara, Luthpiyah Kharisma, Hendrick Ningrum, Ayu Citra Novita Dian Iva Prestiana Nurfaizi, Rizky Nurma Risa Octaviani, Gita Pangestuti, Rinda Siaga Purnama Putra, Purnama Sakina, Ameylia Geulis Siaga Pangestuti, Rinda Sistya Rachmawati Sistya Rachmawati Siti Rahayu Sofyan, Fakhrizal Agustian Sutami, Irma Ayu Yuha Nadhirah Qintharah