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All Journal Moneter : Jurnal Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) MBIA
Srihadi Winarningsih
Universitas Padjadjaran
Computer Science & IT Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect of Net Profit Margin and Return on Equity Toward Profit Growth Novia Handayani; Srihadi Winarningsih
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v7i2.8701

Abstract

Abstract  - Profit Growth is one thing that is very important in many ways. Both for the benefit of the country and for the benefit of a company. To see the financial condition of a company, we can see it from the profit generated by the company. For this reason, this research was conduted to determine a relation between NPM and ROE toward Profit Growth on Food and Beverage company listed on Indonesia Stock Exchange period 2016-2019.  The population in this study were 26 Food and Beverage company listed on Indonesia Stock Exchange in the 2016-2019 period while the sample was 16 Food and Beverage company listed on IDX. Based on the result, the test of simultaneously result with the statistical test show that the variable NPM and ROE simultaneously affect the Profit Growth. Partially, NPM has an influence toward Profit Growth and ROE has an influence toward Profit Growth. The magnitude of the effect of the predictor variable using the coefficient of determination as much as 41,3% while the remainig 58,7% is influenced by other variables outside this research model. Keywords: Net Profit Margin (NPM), Return On Equity (ROE), Profit Growth
The Effect of Top Management Support on The Effectiveness of Public Sector Internal Audit in Indonesia with Competence and Independence as Intervening Variables Kanta Rio Saputra; Srihadi Winarningsih; Evita Puspitasari
MBIA Vol 19 No 3 (2020): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v19i3.1146

Abstract

The phenomenon of corruption cases that often occur in local governments and BPK findings related to weaknesses in the internal control system indicates that the internal audit function in local governments is not yet effective. This study aims to examine and measure how much influence the factors that affect the effectiveness of internal audit in the public sector in Indonesia. The results of this study are expected to be used as a consideration for policy making by the Government, which is currently encouraging the improvement of the effectiveness of internal audit in Indonesia. The population in this study were all internal audits of local government in Indonesia. The data collected in this study were 55 internal audits of local government throughout Indonesia. The research was conducted with a quantitative approach using SEM PLS. The results showed that independence and competence had a significant effect on the effectiveness of internal audit and top management support indirectly had a significant effect on the effectiveness of internal audit through competence and independence. However, top management support directly does not have a significant effect on the effectiveness of internal audit. This research also revealed that with the support of top management to the competence and independence of internal audit, it will be able to encourage a more effective internal audit in carrying out its duties and functions.
Literature Review: the Relationship Between Internal Control System of the Government (SPIP), Good Government Governance (GGG), and Fraud Prevention Muhamad Hayan Amsaroka; Winwin Yadiati; Srihadi Winarningsih
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2440

Abstract

The aim of this article is to clarify the connection between the government's internal control system, good government governance, and endeavors to thwart fraud, alongside the influencing factors. The methodology utilized encompasses a review of literature utilizing data drawn from international and national journals, with a total of 23 journals as the sample. From the analysis, it was determined that good government governance serves as an intermediary between the internal control system of government and the action of fraud prevention. In simpler terms, the more robust the internal control, the more adept it is at fostering effective and high-quality good governance, ultimately bolstering efforts to prevent fraud. Elements that must be taken into account for effective fraud prevention encompass: (1) Enhancing internal government supervision involves documenting and reinforcing the organization's dedication to the relevant code of ethics and conduct; (2) Ensuring a distinct division of roles and responsibilities; (3) Interpreting regulations comprehensively and ensuring consistent, unambiguous, and clear meanings; (4) It is essential to have qualified personnel matching their fields and expertise, whether through recruitment or competency development like education and training; (5) Utilizing information technology; (6) Conducting effective risk assessment and monitoring is crucial for overseeing organizational and identifying potential fraud risks.
The Influence of the Effectiveness of the Internal Audit Function and Organizational Culture on the Implementation of Internal Control and its Impact on Fraud Prevention in Regional General Hospitals in the West Java Region Nugrahadi Fajria Irawan; Srihadi Winarningsih; Ahmad Zakie Mubarrok
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2555

Abstract

This research aims to determine how the effectiveness of the internal audit function and organizational culture influence fraud prevention through the implementation of internal control in the West Java Regional Regional Hospital. The factors tested in this research are the effectiveness of the internal audit function and organizational culture as independent variables, the implementation of internal control as a mediating variable, while fraud prevention as the dependent variable. The research method used is explanatory. The population in this study was all 57 hospitals in the West Java region. The sampling technique used was a probability sampling technique with a simple random sampling method, so that the research sample was all 41 hospitals in the West Java region. The analysis method used is Structural Equation Modeling¬-Partial Least Square (SEM-PLS) using SmartPLS software. The research results show that the effectiveness of the internal audit function and organizational culture has a direct influence on the implementation of internal control, the effectiveness of the internal audit function and organizational culture has a direct influence on fraud prevention, the implementation of internal control has a direct influence on fraud prevention, as well as the effectiveness of the internal audit function and culture Organizations have an indirect influence on fraud prevention mediated by the implementation of internal controls.
Co-Authors Ahmad Zakie Mubarrok Evita Puspitasari Kanta Rio Saputra Muhamad Hayan Amsaroka Novia Handayani Nugrahadi Fajria Irawan Winwin Yadiati