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All Journal Managament Insight: Jurnal Ilmiah Manajemen Journal of Economic, Bussines and Accounting (COSTING) JEMMA | Journal of Economic, Management and Accounting FINANCIAL : JURNAL AKUNTANSI Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi dan Keuangan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Fairness Student Journal of Business and Management (SJBM) Jurnal Akuntansi
Husaini Husaini
Fakultas Ekonomi Dan Bisnis Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Pengaruh Keahlian Auditor, Tekanan Ketaatan, Independensi dan Orientasi Tujuan Terhadap Pertimbangan Audit Twenty Mariza Syafitri; Husaini Husaini; Lisa Martiah Nila Puspita
JEMMA (Journal of Economic, Management and Accounting) Vol 5, No 1 (2022): Maret 2022
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v5i1.814

Abstract

Pertimbangan audit merupakan suatu pandangan auditor dalam menanggapi informasi yang memengaruhi resiko audit dan keputusan dalam kegiatan audit. Tujuan penelitian ini adalah: (1) Untuk menguji pengaruh keahlian auditor terhadap pertimbangan audit, (2) Untuk menguji pengaruh tekanan ketaatan terhadap pertimbangan audit, (3) Untuk menguji pengaruh independensi terhadap pertimbangan audit, dan (4) Untuk menguji pengaruh orientasi tujuan terhadap pertimbangan audit. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan studi kausal. Metode pengambilan sampel menggunakan teknik purposive sampling melalui penyebaran kuesioner. Sampel penelitian ini adalah 72 Aparatur Pengawasan Intern Pemerintah di Inspektorat Provinsi Bengkulu. Metode analisis data menggunakan statistik parametris menggunakan program SPSS 16.0 untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial keahlian auditor dan orientasi tujuan berpengaruh positif dan signifikan terhadap pertimbangan audit,  Sementara itu, tekanan ketaatan dan independensi tidak berpengaruh terhadap pertimbangan audit.
PENGARUH KEJELASAN TUJUAN ANGGARAN DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Pada Instansi Pemerintah Kota Bengkulu) Melly Susanti; Husaini Husaini; Isma Coryanata
Management Insight: Jurnal Ilmiah Manajemen Vol 12, No 2 (2017): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : Unib Press Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (830.76 KB) | DOI: 10.33369/insight.12.2.77-88

Abstract

This study aims to examine the influence of budget goal clarity and budget drafting participation on performance accountability of government institutions in Bengkulu city. This study is a descriptive research with purposive sampling technique. The subjects of this study were 136 officers of echelon III (Division Head/ Sub-division Head/ Secretary) and echelon IV (Chief Sub-division/ Chief Section) of civil servants in government institutions in Bengkulu city. Data analysis technique used in this study was multiple linear regression test. The results of this study showed that: (1) Budget goal clarity influences positively and significantly on performance accountability of government institutions in Bengkulu city. (2) Budget drafting participation influences positively and significantly on performance accountability of government institutions in Bengkulu city. These results indicate that the higher budget targe t clarity and participation in budget drafting, the higher performance accountability will be. Keywords: Budget Goal Clarity, Budget Drafting Participation, Performance Accountability.
KARAKTERISTIK PERUSAHAAN, KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN DAN KEMUNGKINAN KECURANGAN PELAPORAN KEUANGAN Husaini Husaini; Salma Yuniza
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2020): Februari 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v8i1.2326

Abstract

This research aims to obtain empirical evidence regarding the effect of the characteristics of the company's financial disclosure statements of completeness and consequently to the financial statement fraud. Characteristics of companies in this study consists of company size, leverage, liquidity, the company's corporate status and age.The population in this research is the manufacturing companies listed on the Indonesia stock exchange over the years 2011-2013. Purposive sampling method based on retrieved 98 companies listed on the Indonesia stock exchange as research samples. Research on regression model using two. Using multiple linear regression, the study found the size of the company and the company's status affect the completeness of the disclosure of the financial statements. Leverage, liquidity and the age of the company does not affect the completeness of the disclosure of the financial statements. Then, the sample is categorized into 2 categories by using the Beneish model M-Score that the company that did the possibility of fraudulent financial reporting and company didn't do the possibility of fraudulent financial reporting. Using the method of logistic regression, this research found that the completeness of the pengungakap financial statements have no effect against the possibility of fraud in financial reporting.
Pengaruh Kinerja Keuangan, Economic Value Added dan Market Value Added terhadap Return Saham Perusahaan Manufaktur Arisky Andrinaldo; Husaini Husaini; Darman Usman; Ronal Aprianto
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v3i2.1154

Abstract

In investing in capital markets, an investor needs to consider the expected level of return (Return). This study aims to examine whether financial performance (net income, NOPAT, EPS), EVA, and MVA significantly influence stock returns. The object of this research is Manufacturing Companies registered in 2013 to 2017. This study uses secondary data with a purposive sampling method. The data obtained in this study were 52 company samples. Analysis method of this research data is multiple linear regression. The results showed that net income and market value added had a significant effect on stock returns, and earnings per share and economic value added had no significant effect on stock returns. In addition, earnings per share and economic value added have no significant effect on stock returns. Based on the results of this study, signal theory influences information generated through net income and market value added to investors to respond to the signals given in making investment decisions in order to produce the expected stock returns. Future studies are expected to add to the research period and other independent variables that affect stock returns. Keywords: Stock Returns, Net Income, Earning Per Share, Economic Value Added, and Market Value Added
Minat Penggunaan Less Cash Society Pada Generasi Millenial Di Kota Bengkulu Dengan Pendekatan TAM dan TPB Sindy Monica Mazer; Kamaludin Kamaludin; Husaini Husaini
Student Journal of Business and Management Vol. 4 No. 1 (2021)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/sjbm.4.1.159-180

Abstract

The purpose of this research to examine the effect of interest in using less cash on the millennial generation in the city of Bengkulu with the Technological Acceptance Model (TAM) and Theory of Planned Behavior (TPB) approaches. This research uses an explanatory quantitative approach and uses a survey method that is distributed to 100 respondents with a self-administered survey through distributing questionnaires online and offline. The results of the analysis show that the variables studied have a significant and positive effect. (1) The perceived ease of use variable has a significant effect on the attitude of using Less Cash, (2) the perceived ease of use variable has a significant effect on the perceived usefulness of the use of Less Cash, (3) the perceived usefulness variable has a significant effect on the attitude of using Less Cash, (4) the perceived usefulness variable has a significant effect on Interest in Less Cash Use, (5) Subjective Norm variable has a significant effect on Interest in Using Less Cash, (6) Perception of Behavioral Control has a significant effect on interest in using Less Cash, and (7) Attitude variable has a significant effect on Interests in using Less Cash. This research can be used as input for the management of cashless service providers in improving cashless services to pay attention to intentions, perceived usefulness, perceived convenience, trustworthiness, and service features in improving the quality of cashless services in accordance with the development and advancement of existing information technology.
An Analysis of the Sustainability Performance of Indonesian Banks and Islamic Financial Institutions Using a Triple Bottom Line Model Yusmaniarti Yusmaniarti; Fitri Santi; Nurna Aziza; Husaini Husaini; Ridwan Nurazi; Fadli Fadli
East Asian Journal of Multidisciplinary Research Vol. 2 No. 11 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i11.6792

Abstract

The Triple Bottom Line-based Sustainability Performance model in Indonesian Islamic banks and financial institutions is the subject of this dissertation research. Using theoretical vantage points from resource dependency theory, interest theory, agency theory, institutional theory, and legitimacy theory, this study investigates the impact of Islamic Corporate Governance (ICG) on Corporate Sustainability Performance (SP), which employs Islamic corporate governance mechanisms. It primarily focuses on sharia board attributes and ownership structure. Regression analysis is done in this study using Eviews 10, and thirteen recommendations are made to enhance sustainability performance. By visiting each company's official website and the website www.idx.co.id, secondary data was gathered. 49 Islamic financial institutions that were registered with the OJK between 2016 and 2021 comprised the research sample of Indonesian Islamic banks and financial institutions. Data from financial reports were used for six years, making 294 total samples of data from the panel. This study will look at the characteristics of the Sharia Board (DS), which will be used as independent variables. The Corporate Sustainability variable will be used as a dependent variable, and the variables Independent Sharia Board, size of the Sharia Board, Sharia Board Meetings, Gender Diversity, and the existence of a sustainability committee and the application of AAOIFI standards will be used as proxies. The research results show that Indonesian Islamic corporate governance has a significant effect on sustainability performance, with Independent sharia boards, Gender diversity, and AAOIFI implementation being able to influence sustainability performance while size, board meetings, and sustainability committees do not influence the sustainability performance of Islamic banks and financial institutions in Indonesia. Institutional ownership is partially able to moderate the relationship between independent sharia boards, gender diversity and implementation with sustainability performance. Institutional ownership is unable to moderate the size of the sharia board, sharia board meetings and sustainability committee on sustainability performance. This research provides policy insights for policymakers, practitioners, and corporate boards to promote sustainable operations through Islamic corporate governance, adding to existing development plans to address sustainability-related issues. This research contributes to the literature by establishing a relationship between Islamic corporate governance and triple-bottom-line performance in Indonesian Islamic banks and financial institutions
PENGARUH ENTERPRISE RISK MANAGEMENT (ERM) TERHADAP ECONOMI VALUE ADDED (EVA) (Studi Kasus Pada Perusahaan Manufaktur) Nadilia Dwi Lestari; Husaini Husaini
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12035

Abstract

Enterprise Risk Management (ERM) merupakan metode penting untuk mengelola berbagai risiko secara komprehensif. Tujuan penelitian ini adalah untuk mengetahui dampak pengaruh ERM terhadap nilai perusahaan yang diukur dengan metode EVA. Jenis penelitian yang digunakan adalah penelitian deskriptif kuantitatif dan menggunakan data sekunder. Penelitian ini menggunakan metode purposive sampling ketika mengidentifikasi pengambilan sampel. Penelitian ini menggunakan kerangka implementasi ERM yang terdiri dari tiga dimensi yaitu struktur, tata kelola, dan proses yang dijelaskan dalam empat belas elemen implementasi. Hasil penelitian menunjukkan bahwa penerapan ERM berpengaruh positif namun tidak signifikan terhadap nilai perusahaan yang diukur dengan metode EVA. Hasil ini menolak hipotesis bahwa penerapan ERM berpengaruh positif dan signifikan terhadap EVA. Kata Kunci: Enterprise Risk Management, Economi Value Added
PENGARUH PENGGUNAAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Manufaktur di Indonesia Periode 2018-2022) Rian Adi Saputra; Husaini Husaini
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.11907

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan modal intelektual terhadap kinerja perusahaan dengan tanggung jawab sosial perusahaan sebagai variabel moderasi. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2022 dengan jumlah sampel sebanyak 168. Dalam penelitian ini sampel dipilih dengan menggunakan simple random sampling. Hasil penelitian menunjukkan bahwa (1) Modal intelektual berpengaruh signifikan terhadap kinerja perusahaan; (2) Corporate Social Responsibiliti perusahaan memoderasi sepenuhnya pengaruh Intellectual capital terhadap kinerja perusahaan manufaktur yang terdaftar di BEI tahun 2018-2022. Kata Kunci: Intellectual Capital, Kinerja perusahaan, Corporate Social Responsibility
ENTERPRISE RISK MANAGEMENT DAN FINANCIAL CONSTRAINTS INDUSTRI MANUFAKTUR DI INDONESIA Nabilah Khairunnisa; Husaini Husaini
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12037

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Enterprise Risk Management (ERM) terhadap Financial Constraints pada perusahaan manufaktur di Indonesia. Sampel yang digunakan dalam penelitian ini sebanyak 46 perusahaan dengan jumlah observasi sebanyak 230. Metode penelitian yang digunakan adalah analisis regresi linier berganda dengan alat SPSS. Hasil penelitian menunjukkan bahwa Enterprise Risk Management (ERM) berpengaruh positif signifikan terhadap Financial Constraints perusahaan. Kata Kunci: Enterprise Risk Management, Financial Constraints, ROA, Leverage, Growth, Cash Flow from Operation
PENGARUH PENGUNGKAPAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE SOSIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI Husaini; Nikmah; Kiki Rezki Amanda
JURNAL FAIRNESS Vol. 13 No. 3 (2023): Vol. 13 No. 3 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i3.32548

Abstract

This hresearch is motivated by the problem of corporate tax avoidance which is increasing every year. The purpose of this study was to determine the effect of Corporate Governance (CG) disclosure on tax avoidance with Corporate Social Responsibility as a mediating variable. The sample in this study is 35 companies in Indonesia that present annual reports and sustainability reports that are included in the Asia Sustainability Reporting Rating (ASR Rating) in 2018 and 2019. The test analysis uses multiple regression analysis using SPSS 23. The research method used is quantitative research. research shows that corporate governance has an effect on tax avoidance. However, Corporate social responsibility is not able to mediate the influence of Corporate Governance on Tax Avoidance.
Co-Authors Arisky Andrinaldo Darman Usman Fadhil Muhammad Barama Fadli Fadli Fitri Santi Isma Coryanata Kiki Rezki Amanda Lisa Martiah Nila Puspita Meily Trinesia Melly Susanti Nabilah Khairunnisa Nadilia Dwi Lestari Nikmah Nurna Aziza Rian Adi Saputra Ridwan Nurazi Ronal Aprianto Salma Yuniza Sindy Monica Mazer Solly Aryza Syafitri, Twenty Mariza Vega Ariya Samudera Yusmaniarti