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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Community Engagement and Emergence Journal (CEEJ) Buletin Pembangunan Berkelanjutan ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Ekonomi KIAT Journal of Applied Business and Technology Journal of Islamic Finance and Accounting Research Research in Accounting Journal
Haugesti Diana
Universitas Islam Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal of Applied Business and Technology

 1 
THE EFFECT OF ENVIRONMENTAL COSTS, THE FOREIGN OF OWNERSHIP AND THE SIZE OF COMPANY ON RETURN ON ASSETS & CORPORATE SOCIAL RESPONSIBILITY AS INTERVENING VARIABLE Haugesti Diana; Mimelientesa Irman
Journal of Applied Business and Technology Vol. 2 No. 1 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (625.857 KB) | DOI: 10.35145/jabt.v2i1.59

Abstract

This objective of this study was to determine the effect of the environment, foreign ownership of company size, and corporate social responsibility (CSR) on performance (ROA), and to find out whether environmental costs, foreign ownership, and company size on company performance (ROA) through corporate social responsibility (CSR) as Intervening variables. This research was included in the comparative causal research. The population of this study were mining companies listed on the Indonesia Stock Exchange in 2016-2019. Using purposive sampling method, there were 40 companies that meet the criteria with a total was160 data. The data analysis technique used was multiple linear regression analysis using SmartPLS software. The results of this study indicate that the variables of environmental costs, the foreign ownership, the size of company and the corporate of social responsibility there was no the direct or indirect effect on ROA.
WORK EXPERIENCE, PROFESSIONALISM, INDEPENDENCE AND THE APPLICATION OF INFORMATION TECHNOLOGY ON AUDITOR PERFORMANCE IN ORDER TO INCREASING AUDIT QUALITY AT THE FINANCIAL AUDIT AGENCY OF THE REPUBLIC OF INDONESIA REPRESENTATIVE OF THE RIAU PROVINCE Mimelientesa Irman; Erwin Agus Suhendra; Haugesti Diana
Journal of Applied Business and Technology Vol. 2 No. 3 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.473 KB) | DOI: 10.35145/jabt.v2i3.78

Abstract

This study aims to determine and analyze the influence of work experience, professionalism, independence and the application of information technology on auditor performance in improving audit quality at the Indonesian Financial Audit Board Representative of the Republic of Indonesia Riau Province. The sample in this study was the entire population of 76 respondents using the census/questionnaire method and then analyzed by Structural Equation Modeling (SEM) with the help of SPSS 26.0 and Smart PLS 3.2.9. The results of the analysis prove (1) Work Experience has no significant effect on Auditor Performance, (2) Professionalism has no significant effect on Auditor Performance, (3) Independence has a significant effect on Auditor Performance, (4) Information Technology Application has a significant effect on Auditor Performance, (5 ) Work Experience has no significant effect on Audit Quality, (6) Professionalism has a significant effect on Audit Quality, (7) Independence has no significant effect on Audit Quality, (8) Information Technology Application has no significant effect on Audit Quality, (9) Auditor Performance has an effect significant impact on Audit Quality.
Co-Authors Devi Kurniawati Ellyan Sastraningsiha Erwin Agus Suhendra Gilang Satria Guinata Hidayat, Dina Idawati Idawati Indri Adinda Irena Hastuti Masnur Maya Sari Mimelientesa Irman Muhammad Fahdi Nina Nursida Nova Andriani Nur Azlina Okalesa, Okalesa Poppy Camenia Jamil Raja Ade Fitrasari Mochtar Sherin Tanili Sinta Yulyanti Sinta Yulyanti Siska Suriyanti, Linda Hetri Syakirah Putri Septian Syerli Lim Yulefnita Yulefnita