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All Journal MABIS: Manajemen dan Bisnis RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pendidikan dan Teknologi Indonesia JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Fairness Indonesian Journal of Accounting and Business Taruna Law
Halimatusyadiah, Halimatusyadiah
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Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PARTISIPASI PENGANGGARAN, KEPUASAN KERJA, KOMITMEN ORGANISASI, DAN KINERJA APARAT PEMERINTAH BADAN PERTANAHAN NASIONAL PROVINSI BENGKULU Ridha, Ridha; Fadli, Fadli; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.395 KB) | DOI: 10.33369/fairness.v10i3.15267

Abstract

This research was aimed to analyze the participation in budgeting, job satisfaction, and organizational commitment to performance. Participation in budgeting is a common approach that can improve performance because in participation there is the delegation of procedures and involvement in decision making. Job satisfaction depends on what the individual feels towards his job and requires someone to interact with companions and commanders, follow the rules, and achieve performance standards. Organizational commitment is an emotional attachment, individual involvement in the organization, and the preference to stay on the organization. The results of this study showed that participation in budgeting variables does not significantly affect on managerial performance, job satisfaction variables significantly influence managerial performance and the organizational commitment variables have a significant effect on managerial performance.
PENGARUH PERILAKU ETIS AUDITOR, TEKANAN WAKTU DAN TIPE KEPRIBADIAN TERHADAP PREMATUR AUDIT Olivia, Liza; Halimatusyadiah, Halimatusyadiah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3618

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh perilaku etis auditor, tekanan waktu, dan tipe kepribadian terhadap prematur audit. Metode survei yang digunakan dalam penelitian ini dengan menyebarkan kuesioner kepada 75 auditor pada Inspektorat Kota Bengkulu dan Inspektorat Provinsi Bengkulu. Data yang diperoleh dianalisis menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa perilaku etis auditor berpengaruh negatif dan signifikan terhadap prematur audit, yang berarti semakin tinggi perilaku etis seorang auditor, maka semakin rendah kemungkinan auditor untuk melakukan prematur audit. Tekanan waktu atau (time pressure) berpengaruh positif dan signifikan terhadap prematur audit, artinya semakin tinggi tekanan waktu yang dialami oleh auditor, maka semakin tinggi kemungkinan auditor melakukan prematur audit dan tipe kepribadian turnover intention berpengaruh positif signifikan terhadap prematur audit, semakin tinggi turnover intention maka semakin tinggi auditor melakukan prematur audit.
INDONESIA CAPITAL MARKET REACTION TO GREEN INVESTING IMPLEMENTATION Putri, Febrian Eka; Halimatusyadiah, Halimatusyadiah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3854

Abstract

This study aims to see the differences and investor responses to the implementation of green investing in the Indonesian Capital Market, will investors prefer to invest in companies that implement environmentally friendly operations. Are there differences and investor responses before and after the implementation of green investing with the launch of an ESG (Environmental, Social, and Governance)-based index, the index is ESG Quality 45 IDX Kehati Index on December 20, 2021. The research sample comprises all companies included in the ESG Quality 45 IDX Kehati Index , i.e. 45 companies with a large, liquid market capitalization, that have an ESG score above the minimum threshold and the Company's operations are based on ESG (Environmental, Social, and Governance) or environmentally friendly. The data collection technique is the documentation method to obtain data on stock prices, trading volume activity, and IHSG. The data processing methods used are descriptive analysis and difference tests. With a significance value of 0.001, the data demonstrate that the average share or stock price changed significantly before and after the Index was included. The significance value of the paired sample t-test before and after the company entered the index showed values of 0.0640 and 0.179, indicating that there was no significant difference between the abnormal return and trading volume activity of the company before and after entering the index. In addition, investors did not react significantly to the Company included in the ESG Quality 45 IDX Kehati Index.
Pengaruh Skeptisme Profesional, Time Pressure, Locus of Control, Kecerdasan Emosional, dan Pengalaman terhadap Kemampuan Auditor Mendeteksi Kecurangan Halimatusyadiah, Halimatusyadiah; Ilyas, Fitrawati; Oktora, Bunga Ega
Indonesian Journal of Accounting and Business Vol 3 No 2 (2022): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v3i2.28

Abstract

Penelitian ini bertujuan untuk menguji pengaruh skeptisme professional, time pressure, locus of control, kecerdasan emosional, dan pegalaman terhadap kemampuan auditor mendeteksi kecurangan. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan data primer melalui metode survei. Populasi dalam penelitian ini adalah auditor di BPKP Perwakilan Provinsi Bengkulu. Metode pengambilan sampel menggunakan purposive sampling, dengan kriteria auditor yang telah berpengalaman minimal 2 tahun. Jumlah responden dalam penelitian ini adalah sebanyak 50 auditor. Pengujian hipotesis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa: skeptisme profesional, time pressure, locus of control, kecerdasan emosional, dan pengalaman berpengaruh positif terhadap kemampuan auditor mendeteksi kecurangan.
Co-Authors Abdullah Abdullah Ahmad, Sabarudin Ayu, Devi Aziza, Nurna Diana Puspita Eriza, Tiara Fadli Fadli Ilyas, Fitrawati Lestari, Amanda Dwi Liza Olivia M. Yogi Riyantama Isjoni Mega Fatimah Rosana Natun, Dwi Us NOVIANTI, MAYA Nurhaliza, Nurhaliza Oktora, Bunga Ega Prakosa, Bayu Adhi Pratiwi, Gabriela Niken Putri, Febrian Eka Qamariah, Zannuba Ridha, Ridha Yuggo Afrianto Zuhaila, Rofiqa