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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Sebatik Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Methosika: Jurnal Akuntansi dan Keuangan Methodist JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi ABDI EQUATOR Jurnal Bisnis dan Kewirausahaan Journal of Applied Business, Taxation and Economics Reseach Journal of Accounting and Finance Management (JAFM) International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings International Journal of Entrepreneurship, Business, and Creative Economy International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) ABIS: Accounting and Business Information Systems Journal International Journal of Trends in Accounting Research JURDIASRA
Sirait, Afni
Universitas Pembangunan Nasional Veteran Yogyakarta
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Kinerja Keuangan, Opini Audit, dan Tingkat Korupsi Pemerintah Provinsi di Indonesia: Bukti Empiris Periode 2018-2023: Indonesia Ardika, Dewi; Sirait, Afni
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2981

Abstract

This study examines the relationship between financial performance, audit opinions, and corruption levels in Indonesian provincial governments during the period 2018–2023. Financial performance is proxied by efficiency, effectiveness, fiscal independence, and fiscal dependency ratios, while audit opinions are measured based on opinions issued by the Badan Pemeriksa Keuangan (BPK). Corruption is measured using the number of corruption cases reported by Indonesia Corruption Watch (ICW). Using panel data from ten provinces with the highest corruption cases and applying multiple linear regression analysis, the results show that fiscal dependency has a significant effect on corruption levels, whereas efficiency, effectiveness, fiscal independence, and audit opinions do not exhibit significant individual effects. Nevertheless, the variables jointly explain variations in corruption levels, indicating that corruption in local governments is better understood as a systemic governance issue rather than the outcome of isolated financial performance indicators or audit results.
Pengaruh Green Intellectual Capital dan Efisiensi Aset terhadap Nilai Perusahaan Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Pradistya Ningrum, Dinara; Sirait, Afni
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2914

Abstract

Transformasi digital selama satu dekade belakangan telah mendorong perubahan fundamental dalam struktur pembentukan nilai perusahaan, dari ketergantungan pada aset fisik ke dominasi modal intelektual. Kajian ini mengeksplorasi dampak green intellectual capital, yang diukur melalui Capital Employed Efficiency (VACE), Human Capital Efficiency (VAHU), dan Structural Capital Efficiency (STVA), serta efisiensi aset terhadap nilai perusahaan di sektor teknologi yang tercatat di Bursa Efek Indonesia (BEI) tahun 2020-2024. Penelitian menggunakan data panel dengan 108 pengamatan selama lima tahun, analisis dilakukan melalui regresi panel di E-Views 12. Temuan mengungkapkan bahwa green intellectual capital melalui VACE, VAHU, dan STVA, serta efisiensi aset, memberikan pengaruh positif pada nilai perusahaan. Hal ini menekankan signifikansi green intellectual capital dan efisiensi aset dalam menghasilkan nilai di industri teknologi.
Co-Authors Adi Soeprapto Alfistia Maradidya Anake Nagari Ardika, Dewi Crescentiano Agung Wicaksono Crescentiano Agung Wicaksono Effendi, Mohamad Irhas Gumilang, Junika Cahya Handani Maheresmi HERI SUSANTO Heri Susanto Ida Ayu Purnama Indra Kusumawardhani Indro Herry Mulyanto Maheresmi, Handani Marita Marita, Marita Mulyanto, Indro Hery Nagari, Anake Pradistya Ningrum, Dinara Simon Pulung Nugroho, Simon Pulung Siti Rokhimah, Siti Sri Luna Murdianingrum Sri Luna Murdianingrum Sri Luna Murdianingrum Sriyono Sriyono Sriyono Wahyu Nugroho Wicaksono, Crescentiano Agung Zuhrohtun Zuhrohtun