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All Journal Journal of Business & Banking JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Al-Kharaj: Journal of Islamic Economic and Business Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Raflesia Akuntansi ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Jurnal Manajemen, Akuntansi, Ekonomi Journal of Artificial Intelligence and Digital Business Kupna Akuntansi: Kumpulan Artikel Akuntansi Financial and Accounting Indonesian Research Jurnal Indovisi
Limba, Franco Benony
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences

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PENGARUH INDEPENDENSI DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS AUDITOR DENGAN EFEK DUNNING-KRUGER SEBAGAI VARIABEL MODERASI Masjunadi, Masjunadi; Anakotta, Fanny Monica; Limba, Franco Benony
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 5 No 1 (2024): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v5.i1.p8-20

Abstract

The regional inspectorate is responsible for organising general supervision activities of regional government and other tasks assigned by the regional head. However, several cases were found related to weak supervision, one of which was by the Inspectorate of Ambon City. From these problems, the resulting audit quality is not good. In an auditor, the Dunning-Kruger Effect can also arise. The Dunning-Kruger effect is a person's cognitive bias when he tends to overestimate his competence. The purpose of this study was to empirically examine the effect of audit independence and objectivity on audit quality with the dunning-kruger effect as a moderating variable. This research is a type of quantitative research with the population used in this study were 47 auditors at the Maluku provincial inspectorate office and Ambon city inspectorate with saturated sampling technique and data obtained by distributing questionnaires. The variables of this study consisted of Independence (X1), Auditor Objectivity (X2), as independent variables, Audit Quality (Y) as the dependent variable, and the Dunning-Kruger Effect as the Moderation variable. Hypothesis testing in this study uses Moderated Regression Analysis (MRA) with 3 equations. The results of this study are Independence does not affect Audit quality, Objectivity has a positive and significant effect on audit quality. And the Dunning-Kruger Effect is unable to moderate the relationship between audit independence and objectivity on audit quality. However, the Dunning-Kruger Effect in this relationship is classified as a potential moderating variable
Tax Avoidance dan Faktor Pemicunya: Bukti Meta-Analitik dari Studi-Studi Empiris Dibah, Fara; Limba, Franco Benony
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.832

Abstract

This study aims to examine what dominant variables affect tax avoidance. There are also four (4) variables used in this study, namely variables, profitability, leverage, company size, and audit committee. The population in this study is journals contained in SINTA 2-4. The total sample used amounted to 50 journals for the period 2018-2022. The data analysis technique in this study is meta-analysis, and processed using JASP. The results of this study indicate that profitability, company size, and the audit committee do not affect tax avoidance, leverage affects tax avoidance. So that the variable that has a dominant effect is leverage, because leverage is the only variable that affects tax avoidance compared to the other three variables.
The Effect Of Green Accounting And Green Banking On Company Value With GCG as A Moderating Variable (Empirical Study on Banking Companies for the Period 2021-2023) Limba, Franco Benony; Sitanala, Theresia Febiengry; Batkunde, Adonia Anita; Dewi Nidia Soepriadi; Usmany, Alfrin Ernest Marthin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8192

Abstract

This study aims to analyze the influence of Green Accounting and Green Banking on Company Value, with Good Corporate Governance (GCG) as a moderating variable, in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This research is motivated by the increasing attention to sustainability practices in the financial sector and the need to ensure that environmentally friendly policies can provide added economic value to companies. The research method used is a quantitative approach with moderated regression analysis. Secondary data were obtained from annual reports and banking sustainability reports during the study period. The results show that Green Accounting has a positive and significant effect on Company Value. Conversely, Green Banking has a positive but insignificant effect on Company Value. Furthermore, the moderating role of GCG on the relationship between Green Accounting and Company Value is proven to be positive but insignificant. Meanwhile, GCG significantly moderates the relationship between Green Banking and Company Value, but with a negative direction. This study emphasizes the importance of integrating sustainability policies and corporate governance so that positive signals sent through environmentally friendly practices can be translated into increased company value.
Pengaruh Profitabilitas dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay: Studi Pada Perusahaan Pertambangan Terdaftar di Bursa Efek Indonesia Peiode 2017-2021 Pattinaja, Elna Marsye; Limba, Franco Benony; Wali, Lisna
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 5 No. 1 (2024): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v5i1.572

Abstract

This research is used to determine the effect of profitability and complexity of company operations on audit delay with company size as a moderating variable. This study-based quantitative research on mining companies aims to determine whether these factors have an effect on audit delay. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX).The sample used was purposive sampling, there were 49 mining companies listed on the Indonesia Stock Exchange (IDX), the authors used 10 companies that match the sample criteria in this study. The analysis used in this study includes descriptive statistical analysis, classic assumption test, hypothesis testing using regression analysis of the difference in absolute value.The results of this study indicate that profitability has a negative effect on audit delay, the complexity of the company's operations has no effect on audit delay. Firm size is unable to moderate the relationship between profitability and audit delay and firm size is unable to moderate the complexity of the firm's operations on audit delay.
Pengaruh fraud pentagon dalam mendeteksi kecurangan pelaporan keuangan Tuny, Fitria; Limba, Franco Benony
Jurnal Indovisi Vol. 7 No. 2 (2025): Jurnal Indovisi
Publisher : Indonesian Indovisi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32698/19071308

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Financial Target, efektifitas pengawasan, Auditor Change, Director Change, frequent number of CEO’s picture terhadap fraudulent financial reporting pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Penelitin ini menggunakan metode kuantitatif, jenis data sekunder dengan menggunakan software SPSS 25 untuk melakukan uji hipotesis penelitian, yang diporoleh dari laporan tahunan perusahaan perbankan yang tercatat di Bursa Efek Indonesia (BEI) periode 2021-2023. Jumlah sampel yang digunakan adalah 90 sampel dari 30 perusahaan yang dipilih melalui teknik purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif dan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa Financial Target, efektifitas pengawasan,berpenagruh terhadap fraudulent financila reportinhg. sedangkan Auditor Change, Director Change, frequent number of CEO’s picture tidak mempengaruhi terhadap fraudulent financial reporting.
Co-Authors Achmad, Alda Puspita Anakotta, Fanny Monica Aprilla, Dwi Intan Atarwaman, Rita Batkunde, Adonia Anita CHRISTINA SOSOSUTIKSNO DEWI NIDIA SOEPRIADI Dibah, Fara Engko, Cecilia Hasan, Meilia Hetharie, Chelsea Jefry Gasperz Latuamury, Jabida Masjunadi, Masjunadi Pattinaja, Elna Marsye Rijoly, Jacobus Cliff Diky Sapulette, Shella Gilby Sitanala, Theresia Febiengry Talabessy, Loudrik Tarangi, Margreath I Tuny, Fitria Usmany, Alfrin Ernest Marthin Wali, Lisna