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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Ekonomi The Indonesian Accounting Review Jurnal Kelautan Nasional Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Al-Mal:Jurnal Akuntansi dan Keuangan Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science Study & Accounting Research Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Research Horizon Jurnal Penelitian Pendidikan Indonesia Journal of Management, Economic, and Financial Business, Management & Accounting Journal Asian Journal of Management, Entrepreneurship and Social Science
Agustin Fadjarenie
Universitas Mercu Buana
Religion Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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The Effect of Profitability, Earnings Per Share And Auditor's Reputation on Audit Delay With Company Size as Moderating Variables in Mining Companies Listed on The IDX Period 2015-2019 Raymond Trilaksana, Ahmad; Fadjarenie, Agustin
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1053

Abstract

This study aims to analyze the effect of profitability, earnings per share and auditor reputation on audit delay by using firm size as a moderator. The study was conducted on 49 mining companies using certain criteria. Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) were used for data analysis techniques. The results showed that the profitability and reputation of auditors had a significant effect on audit delay, while earnings per share did not. Firm size is also able to be a moderator for profitability and earnings per share on audit delay, while auditor reputation has no effect.
The influence of budget planning, human resource competence, and budget implementation on budget absorption performance Eltin Yuli Astuti; Rien Agustin Fadjarenie
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244062

Abstract

This study aims to analyze the influence of budget planning, human resource competency, and budget implementation on budget absorption performance in the Special Criminal Offenses Prosecutor's Office. This type of research is mixed research, and the population in this study consists of the Finance Division employees in the Special Criminal Offenses Prosecutor's Office, totaling 65 employees. The sampling technique used in this study is the total sampling technique from the population members, known as a census or saturation sampling. Therefore, the sample size used in this study is all 65 employees of the population. The data collection technique used in this study is by distributing questionnaires to the 65 employees of the Finance Division in the Special Criminal Offenses Prosecutor's Office and conducting interviews with 5 employees consisting of the Commitment Maker Official (PPK), Head of Treasury Subdivision, Head of Accounting and Reporting Subdivision, Expenditure Treasurer (BP), and Assistant Expenditure Treasurer (BPP) as respondents to strengthen the research results. Data analysis technique using SmartPLS program version 3.0. The results of the study indicate that budget planning has a positive and significant effect on budget absorption performance. Human resource competency has a positive and significant effect on budget absorption performance. Therefore, the involvement of government officials with good competencies in their work will affect the resulting absorption. Budget implementation has a positive and significant effect on budget absorption performance, meaning that the better the budget implementation, the better the budget absorption performance.
Corporate scandals, leadership traits, and governance: insights from indonesian state owned enterprises (2021-2022) Dedi Permana; Rien Agustin Fadjarenie
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244590

Abstract

The discourse on Good Corporate Governance (GCG) has increasingly become a focal point in the contemporary business landscape. State-Owned Enterprises (SOEs), as pivotal contributors to the Asian economy, continue to enhance their corporate governance frameworks to meet global standards. However, over the past few years, several Indonesian SOEs have been embroiled in corruption scandals and governance lapses, attracting substantial media scrutiny. This study investigates the impact of Corporate Scandals, Board Nationality, Industry Specialization, and CEO Narcissism on the enhancement of GCG Scores in Indonesian SOEs during the 2021-2022 period. Employing a quantitative research approach, secondary data were extracted from the annual reports of 143 Indonesian SOEs. Through purposive judgment sampling, 79 firms were selected for analysis. The study utilized multiple linear regression analysis via SPSS version 25 to examine the relationships among the variables. The empirical findings reveal that Corporate Scandals, Board Nationality, Industry Specialization, and CEO Narcissism collectively exert a significant influence on GCG Score improvements. Individually, each variable also demonstrates a substantial impact on governance enhancement. Notably, these four factors account for 67% of the variations in GCG Scores, suggesting that the remaining 33% is attributable to other determinants beyond the scope of this study. These results underscore the critical need for Indonesian SOEs to strengthen their governance mechanisms, mitigate unethical corporate practices, and cultivate leadership attributes that align with sound governance principles. Future research should explore additional variables influencing GCG performance to provide a more comprehensive understanding of corporate governance dynamics in emerging markets.
Co-Authors Albert Albert Apollo Daito Astuti, Eltin Yuli Borkat, Borkat CHARVIANY, Masayu Fenny Amalia Christina Catur Widayati Daito, Apollo Deden Tarmidi Dedi Permana Dhina Arriyana Dwi Setiawan Eltin Yuli Astuti Erna Sofriana Imaningsih Fatimah, Nina Handayani, Wike Laili, Mohammad Khafid Leo Nardus Rowa Lewar Lin Oktris Lin Oktris Lucky Nugroho Mappayunki, Ratna Mohammad Khafid Laili muhammad fatoni, muhammad Muhammad, Zikri Nanda Fatar Julaidi Noor Hazlina Ahmad, Noor Hazlina Octaviani, Dewi W. Oon Sarwono Patria Priambudi Permana, Dedi Petrus Paternus Wogo Rachmadani, Citra Rahmiyatus Syukra Raymond Trilaksana, Ahmad Rohim, Aprillia Fajar Ronny Andesto Sri Marti Pramudena Suryadi Suryadi Wike Handayani Wiwik Utami Yulia Apni Nur Anisah Yusoff, Yusliza Mohd Zuha Rosufila Zuha Rosufila Bt Abu Hasan