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All Journal Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Journal of Contemporary Accounting KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi JWM (JURNAL WAWASAN MANAJEMEN) Governors
Lesmanawati, Dewi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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How Good Corporate Governance, Financial Performance and External Factors Influence Company Value Kurniaty; Yuliastina, Mellani; Nurhayati, Netty; Lesmanawati, Dewi
GOVERNORS Vol. 3 No. 1 (2024): April 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3697

Abstract

The purpose of this study is to examine and explain the effect of good corporate governance on company value, the effect of financial performance on company value, and the influence of external factors on company value. In addition, many previous studies explored good corporate governance using ownership structure indicators, and this study also aims to reexamine the theory that has been used The model used in data analysis in this study is the PLS model by going through four stages of testing, namely individual item reliability, internal consistency reliability, average variance extracted, and discriminant validity. The results of the study show that: 1) Good Corporate Governance has a significant effect on Corporate Value; 2) Financial Performance does not have a significant effect on Company Value; 3) External Factors do not have a significant effect on Company Value. The resulting Termination Test (R2) was 29.3%, meaning that the contribution of the influence of Good Corporate Governance, Financial Performance, and External Factors variables on Company Value was 29.3% including moderate categories, while the remaining 70.7% was influenced by other variables that were not included in this model.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG Yuliastina, Mellani; Rahmah, Siti Aulia Nur; Nor, Wahyudin; Lesmanawati, Dewi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 2 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v11i2.262

Abstract

The intense competition within the capital market has prompted companies going public to enhance the caliber of their financial statements and hasten the release of audited financial reports. The purpose of this research is to evaluate and scrutinize the influence of factors such as audit tenure, corporate governance as measured by the presence of an independent board of commissioners, institutional ownership and managerial ownership, financial hardship, and audit capacity pressure on the delay of audit reports. The research population is comprised of infrastructure, utility, and transportation companies that were registered on the IDX during 2016-2019. Employing purposive sampling techniques, a sample of 21 companies was selected. The outcomes of the research indicate that audit tenure, institutional ownership, and financial difficulty have an impact on the delay of audit reports, while the existence of independent commissioners, managerial ownership, and audit capacity pressure do not have any effect on the delay of audit reports.
Pengaruh Social Media Marketing Dan Citra Merek Terhadap Keputusan Pembelian Yang Dimediasi Electronic Word Of Mouth (Studi Kasus: Konsumen Kedai “Ikhtiar” Banjarbaru) Sanjaya, Fanlia Adiprimadana; Ambarwati, Riris; Lesmanawati, Dewi
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol. 6 No. 2 (2022): JURNAL RISET INSPIRASI MANAJEMEN DAN KEWIRAUSAHAAN
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.064 KB) | DOI: 10.35130/jrimk.v6i2.354

Abstract

Pandemi COVID-19 yang terjadi akhir-akhir ini memaksa kita untuk melakukan perubahan, hal ini mengakibatkan terjadinya disrupsi kebiasaan yang dimana dalam berkegiatan hanya di luar jaringan menjadi berbaur masuk ke dalam jaringan. Kebanyakan Pengguna internet di Provinsi Kalimantan Selatan adalah pengguna social media, sehingga dari kejadian ini menimbulkan peluang bagi Usaha Kecil Mikro (UKM) untuk melakukan pemasaran pada social media.Kedai Ikhtiar merupakan salah satu Usaha Kecil Mikro (UKM) yang bergerak di bidang makanan dan minuman ringan serta menggunakan manfaat dari sosial media di usahanya. Hal ini menyebabkan perlunya strategi yang tepat dalam menghadapi persaingan. Berdasarkan fenomena yang terjadi, peneliti tertarik untuk meneliti mengenai Pengaruh Social Media Marketing dan Citra Merek Terhadap Keputusan Pembelian yang dimediasi Electronic Word of Mouth (Studi Kasus: Konsumen Kedai Ikhtiar Banjarbaru).Metode yang digunakan dalam penelitian ini ialah Explanatory survey method (suatu metode penelitian survey yang bertujuan menguji hipotesis). Pengertian metode survey ini dibatasi pada pengertian survey, di mana informasi dikumpulkan dari sebagian populasi dan besarnya sampel dengan formula slovin sebanyak 80 responden yang tersebar di kota Banjarbaru. Metode Pengumpulan data yaitu kuisoner dan studi pustaka, analisa menggunakan model Partial Least Square dengan uji-t. PLS sebagai Teknik analisis data dengan software SmartPLS versi 3.2.9.
PENGARUH PERBEDAAN FAKTOR-FAKTOR INDIVIDUAL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI Lesmanawati, Dewi; Nor, Wahyudin
KINDAI Vol 20 No 3 (2024): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v20i3.1734

Abstract

Tujuan penelitian ini adalah untuk mengidentifikasi perbedaan perilaku etis antara mahasiswa akuntansi dengan locus of control internal dan external, antara mahasiswa akuntansi dan mahasiswa hukum, dan antara mahasiswa akuntansi dalam kategori benevolents dan entitleds. Penelitian ini dilakukan melalui metode survei, dengan kuesioner diberikan kepada responden untuk mendapatkan data. Riset ini dilakukan pada 198 mahasiswa S1 akuntansi dan hukum Universitas Lambung Mangkurat. Penulis menggunakan tes sampel t independen untuk menguji hipotesis penelitian ini. Mereka menguji perbedaan mean antara dua kelompok sampel independen. Untuk menguji hipotesis penulis, program statistik SPSS versi 25 digunakan. Hasilnya menunjukkan bahwa perilaku etis siswa akuntansi dengan locus of control internal dan eksternal berbeda. Terdapat perbedaan besar dalam perilaku etis mahasiswa akuntansi dan hukum, serta perbedaan besar dalam perilaku etis mahasiswa yang termasuk dalam kategori benevolents dan entitileds.  Kata kunci: locus of control, disiplin ilmu, equity sensitivity, perilaku etis
Determinants of accounting fraud in Paser regency regional apparatus Nor, Wahyudin; Purnamasari, Wulan; Lesmanawati, Dewi
Journal of Contemporary Accounting Volume 6 Issue 2, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss2.art4

Abstract

Accounting fraud can occur in the private and government sectors. This study aims to test and analyze the factors that affect accounting fraud in the Paser Regency Regional Apparatus. The population consists of 218, with a sample of 87 respondents consisting of the Head of the agency/agency, Secretary, Head of Finance, and officials involved in using funds and preparing financial statements. Data were collected through questionnaires measured using the Likert scale and analyzed by regression analysis using SPSS 25. Based on the results of the analysis, it was found that the variable perception of compensation suitability negatively affects accounting fraud. While information asymmetry, internal control, individual morality, observance of accounting rules, and internal audit do not affect accounting fraud. The Paser Regency government should close the opportunity for fraud by tightening financial management and reporting supervision, paying attention to and maintaining compensation adjustments, including incentives and other benefits to minimize fraud.
How Good Corporate Governance, Financial Performance and External Factors Influence Company Value Kurniaty; Yuliastina, Mellani; Nurhayati, Netty; Lesmanawati, Dewi
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3697

Abstract

The purpose of this study is to examine and explain the effect of good corporate governance on company value, the effect of financial performance on company value, and the influence of external factors on company value. In addition, many previous studies explored good corporate governance using ownership structure indicators, and this study also aims to reexamine the theory that has been used The model used in data analysis in this study is the PLS model by going through four stages of testing, namely individual item reliability, internal consistency reliability, average variance extracted, and discriminant validity. The results of the study show that: 1) Good Corporate Governance has a significant effect on Corporate Value; 2) Financial Performance does not have a significant effect on Company Value; 3) External Factors do not have a significant effect on Company Value. The resulting Termination Test (R2) was 29.3%, meaning that the contribution of the influence of Good Corporate Governance, Financial Performance, and External Factors variables on Company Value was 29.3% including moderate categories, while the remaining 70.7% was influenced by other variables that were not included in this model.
MENILAI KEMBALI PERAN DESENTRALISASI DALAM HUBUNGAN PARTISIPASI ANGGARAN DAN KINERJA PIMPINAN OPD : MENILAI KEMBALI PERAN DESENTRALISASI DALAM HUBUNGAN PARTISIPASI ANGGARAN DAN KINERJA PIMPINAN OPD Lesmanawati, Dewi; Safrida, Lili; Fitriaty, Diah
KINDAI Vol 21 No 2 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i2.2431

Abstract

Studi ini mengevaluasi hubungan antara partisipasi anggaran dan kinerja organisasi pemerintah daerah, serta peran desentralisasi sebagai pemoderasi, pada Pemerintah Kota Banjarbaru dengan responden 48 pejabat struktural. Menggunakan pendekatan kuantitatif dan analisis regresi, hasil penelitian menunjukkan bahwa partisipasi anggaran berpengaruh positif signifikan terhadap kinerja, menekankan pentingnya keterlibatan pejabat dalam perumusan anggaran untuk meningkatkan efisiensi, akuntabilitas, dan komitmen organisasi. Sebaliknya, desentralisasi tidak berpengaruh signifikan langsung terhadap kinerja maupun memoderasi hubungan partisipasi anggaran–kinerja. Hal ini menunjukkan bahwa pelimpahan wewenang tanpa kesiapan institusi tidak cukup untuk meningkatkan hasil organisasi. Temuan ini mendukung teori kontinjensi, bahwa efektivitas partisipasi anggaran sangat bergantung pada struktur organisasi dan kapasitas tata kelola, serta menegaskan perlunya reformasi kelembagaan yang memperkuat sumber daya manusia dan sistem pengambilan keputusan inklusif. Kata kunci: desentralisasi, partisipasi anggaran, kinerja pemerintah daerah, teori kontingens
Co-Authors Ambarwati, Riris fitriaty, Diah Kurniaty Lili Safrida Mellani Yuliastina Netty Nurhayati Nurhayati, Netty Rahmah, Siti Aulia Nur Sanjaya, Fanlia Adiprimadana Wahyudin Nor WULAN PURNAMASARI, WULAN