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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Journal of Governance, Taxation, and Auditing
Kalalo, Meily Yoke Betsy
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Economics, Econometrics & Finance

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PENGARUH PERAN AUDITOR INTERNAL PEMERINTAH TERHADAP PENERAPAN CLEAN GOVERNMENT GOVERNANCE PADA INSPEKTORAT PEMERINTAH PROVINSI SULAWESI UTARA Putri, Deepika Sari Norita; Nangoi, Grace B.; Kalalo, Meily Yoke Betsy
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 5, No 2 (2017): JE. VOL 5. NO.2 (2017). HAL. 734
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.354 KB) | DOI: 10.35794/emba.v5i2.15999

Abstract

ABSTRAK: Fungsi pengawasan intern yang dilakukan oleh auditor internal pemerintah sangat diperlukan dalam penyelenggaraan pemerintahan yang efektif, efisien, transparan, akuntabel, bersih dan bebas dari praktik korupsi, kolusi, dan nepotisme. Auditor diharapkan mampu memegang teguh prinsip-prinsip sesuai dengan kode etik diantaranya, independensi, integritas, objektivitas, kerahasiaan, dan kompetensi. Disisi lain prinsip auditor bertolak belakang dengan kedudukannya sebagai auditor internal selaku Pegawai Negeri Sipil yang dalam hal ini harus memegang teguh sumpah/janji PNS harus patuh terhadap perintah atasan. Dalam kondisi ini auditor yang seharusnya independen akan merasa adanya tekanan dari pihak atasan. Tujuan dari penelitian ini adalah untuk mengetahui signifikan pengaruh peran auditor internal pemerintah terhadap penerapan Clean Government Governance pada Inspektorat Provinsi Sulawesi Utara. Hasil penelitian menunjukkan bahwa diperoleh nilai thitung > ttabel ( 9.599> 2.032 ) dan (Sig.) 0.000 < 0.05,artinya bahwa peranan auditor internal pemerintah berpengaruh signifikan terhadap penerapan Clean Government Governance. Kata kunci: Auditor Internal Pemerintah, Clean Government Governance, Inspektorat
The The Effect of Sustainability Report Disclosure and Profitability on Firm Value of Listed Companies on the Indonesia Stock Exchange for the 2018-2021 Period MENGKO, Maria Hilda; BUDIARSO, Novi Swandari; KALALO, Meily Yoke Betsy
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.454

Abstract

Investors are now starting to pay attention to a company's non-financial performance in addition to its financial performance. This research aims to analyze the effect of Sustainability Report disclosure (SRDI) and profitability (ROE) on firm value (PBV). The population of this research is all of the listed companies on the Indonesia Stock Exchange (IDX) in 2018-2021. There are 30 sample companies that are obtained by using the purposive sampling method. The type of data in this research is secondary data that is collected through the website of IDX and the websites of each company. The data has been analyzed with multiple linear regression analysis method using the SPSS 22 program. The result of this research shows that Sustainability Report disclosure has an insignificant negative effect on firm value and profitability has a significant positive effect on firm value. In Indonesia, Sustainability Report was not mandatory until 2020 so the disclosure index before 2020 are low as firms and investors still did not put much interest on Sustainability Report. Meanwhile, it is proven that investors still value a firm based on its profitability as it gives positive signal about the firm’s success in managing investors’ money.
Co-Authors Grace B. Nangoi MENGKO, Maria Hilda Novi Swandari Budiarso Putri, Deepika Sari Norita