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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Indonesian Journal of Law and Economics Review Indonesian Journal of Education Methods Development Indonesian Journal of Public Policy Review Indonesian Journal of Islamic Studies Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Journal of Multiperspectives on Accounting Literature Journal of Economics and Economic Policy IJHCS Proceeding of International Conference on Social Science and Humanity International Journal of Business, Law and Political Science
Nurasik
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Neuroscience Public Health Social Sciences Other

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Enhancing Financial Report Quality in Indonesia Through HR, Standards, and Controls: Meningkatkan Kualitas Laporan Keuangan di Indonesia Melalui SDM, Standar, dan Pengendalian Setiawan , M. Rizal; NURASIK
Indonesian Journal of Public Policy Review Vol. 25 No. 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1394

Abstract

This study investigates the impact of Human Resources (HR) quality, Government Accounting Standards (SAP) implementation, and Internal Control Systems (SPI) on the financial report quality at the Taman District Office in Sidoarjo Regency. Using a sample of 54 employees and a quantitative approach, data were collected via questionnaires and analyzed with multiple linear regression. Findings show that HR quality, SAP implementation, and SPI significantly influence financial report quality both individually and collectively, with a combined impact of 65.5%. Specifically, HR quality contributes 32%, SAP implementation 36.7%, and SPI 37.3%. To enhance financial report quality, improvements in HR, SAP application, and SPI are recommended. Highlight: HR quality, SAP implementation, and SPI significantly influence financial report quality. Combined impact of these factors on report quality is 65.5%. HR quality, SAP, and SPI contribute 32%, 36.7%, and 37.3%, respectively. Keywoard: Financial reports, Human resources, Government Accounting Standards, Internal Control Systems, Taman District Office
PROFITABILITY, LEVERAGE RATIO, AND LIQUIDITY TO COMPANY VALUE WITH GENDER DIVERSITY AS MODERATION VARIABLES Rahmawati, Dwi Aprillia; Nurasik; Biduri, Sarwenda
International Journal of Business, Law and Political Science Vol. 2 No. 9 (2025): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v2i9.353

Abstract

Objective: The purpose of writing this study is to find out whether the Gender Diversity variable can moderate the variables of profitability, leverage ratio, and liquidity to the value of the company. Method: The population in this study is manufacturing companies in the goods and consumption industry sector for the period 2017-2023. The sample was selected using the purposive sampling method and obtained 180 companies. The data analysis technique used is the outer model to test the validity and reliability of the data and the inner model to test the hypothesis using the SmartPLS analysis tool version 3.0. Results: The results of this analysis show that profitability and leverage ratio affect the company's value. Meanwhile, the liquidity variable has no effect on the company's value. The gender diversity variable is able to moderate profitability to company value. Meanwhile, the gender diversity moderation variable is not able to moderate the influence of leverage ratio and liquidity on the company's value. Novelty: The study investigates the moderating role of gender diversity in the relationship between profitability, leverage ratio, liquidity, and company value, offering new insights into the impact of gender diversity on corporate performance.
Co-Authors Abidin, Fitiyan Izzah Noor Ananda, Diva Firma Arista Firana, Riza Arizanda Rahayu, Ruci Dina Yuniar Alfianti Fitriyah, Putri Lailatul Harianto, Wiwit Herdiana Vibiola Serlie Hervin Diah Novitasari Juliana, Rizki Intan Khusniah, Devi Alifatul Ningdiyah, Endra Wahyu Noviana, Mahmudah Ayu Olivia, Debby Pangestuti, Tania Ayu Dwi Pratiwi, Ennoe Widyaputri Putri Dwi Rahmawati PutriYulieanFajarwati Rahmawati, Dwi Aprillia Rahmawati, Fauziah Sarwenda Biduri Sasando Mayang Mawari Setiawan , M. Rizal tri wahyuni Valentino, Fabrisio Handy Wardeni, Endah Kusuma Widiarsono, Salsa Billa Adi