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All Journal Journal of Accounting and Investment Jurnal Akuntansi Bisnis Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan AFEBI Accounting Review Jurnal Manajemen Aset Infrastruktur dan Fasilitas MBIA JAF- Journal of Accounting and Finance Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal Competency of Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Evita Puspitasari
Magister Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran, Bandung.
Aerospace Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Library & Information Science Mathematics Neuroscience Social Sciences Transportation

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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.
PENGARUH AUDIT FEE TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI Setyawati, Dinie; Koeswayo, Poppy Sofia; Puspitasari, Evita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 1 (2023): Edisi Januari - April 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i1.2846

Abstract

Riset ini bertujuan buat mengenali pengaruh audit fee pada integritas laporan keuangan serta untuk mengenali moderasi kepemilikan institusional pada pengaruh audit fee dan integritas laporan keuangan. Pada riset ini integritas laporan keuangan diukur dengan akrual diskresioner. Metode deskriptif merupakan metode yang digunakan dalam riset ini. Populasi pada riset ini adalah perusahaan sektor keuangan yang sudah tercatat dalam daftar Bursa Efek Indonesia pada tahun 2017 - 2019. Teknik purposive sampling dengan beberapa standar digunakan untuk menentukan sampel pada riset ini. Model analisis regresi data panel digunakan sebagai teknik analisis data pada riset ini. Hasil dari riset ini menunjukan audit fee berpengaruh signifikan terhadap integritas laporan keuangan sementara kepemilikan institusional tidak dapat memoderasi pengaruh dari audit fee terhadap integritas laporan keuangan.
ANALISIS MEKANISME PEMBAYARAN TAGIHAN SUBKONTRAKTOR PADA UNIT ADMINISTRASI PERUSAHAAN KONSTRUKSI BUMN Alsaqina, Naiya Putia; Puspitasari, Evita Puspitasari
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 7 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i7.1920

Abstract

Krisis Keuangan menyebabkan beberapa perusahaan konstruksi anggota BUMN Karya mengalami pailit utang. Perusahaan-perusahaan ini menghadapi tantangan serius akibat kurangnya transparansi dalam proses pembayaran kepada para subkontraktor, yang berakibat pada penundaan atau bahkan penolakan hak pembayaran subkontraktor setelah menyelesaikan pekerjaan mereka. Transaksi antara kontraktor utama dan subkontraktor sering kali melibatkan jumlah yang besar, sesuai dengan tingkat kompleksitas administrasi yang harus ditangani. Oleh karena itu, penting untuk menganalisis prosedur pembayaran tagihan subkontraktor pada unit administrasi dengan tujuan meningkatkan efisiensi, mengurangi risiko, dan menjaga hubungan baik antara kedua belah pihak. Penelitian ini merupakan penelitian kualitatif yang menggunakan metode deskriptif analitis untuk mendeskripsikan dan menjelaskan data yang berkaitan dengan Mekanisme Pembayaran Tagihan Subkontraktor pada unit administrasi Perusahaan konstruksi BUMN. Berdasarkan hasil penelitian, diketahui bahwa untuk melakukan pembayaran, subkontraktor diminta untuk menyerahkan 13 dokumen berbeda. Pembayaran tagihan kepada Subkontraktor dilakukan dan dapat dipantau secara real time melalui laman verifikasi online.
The Influence of Profitability, Capital Structure and Intellectual Capital on Company Value with Good Corporate Governance as Moderation (Case Study on Construction Sector Companies Listed on the IDX in 2019-2023) Mutia, Puteri Sarah; Yadiati, Winwin; Puspitasari, Evita
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51347

Abstract

Abstract: This study analyzes the influence of profitability, capital structure, and intellectual capital on company value with Good Corporate Governance (GCG) as a moderation variable, especially in construction sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used is regression analysis with the Fixed Effect Model approach. The results show that profitability has a positive but insignificant effect on the company's value, while capital structure has a negative and significant effect. Intellectual capital shows a positive but not significant influence, and GCG cannot moderate the influence of profitability on a company's value but can weaken the negative impact of capital structure. These findings emphasize the importance of debt management and effective GCG implementation to increase the value of companies in the construction sector.
Social Media and Firm Performance: Empirical Study on Listed Indonesian Firms Shafa, Almadea; Puspitasari, Evita
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3993

Abstract

This study aims to determine whether the use of Twitter and Instagram by companies has an impact on their operational and financial performance. Operational performance is evaluated using Return on Assets (ROA) and net income. For financial dissemination activities, social media usage is measured by the number of tweets and posts related to finance, while financial performance is measured using Tobin’s Q and average daily market returns. Tobin’s Q is a financial metric that is often used to assess a company’s investment attractiveness and efficiency in utilizing its assets. This study uses a quantitative method using multiple regression analysis. The sample consists of 86 companies listed on the Kompas100 index from August 2023 to January 2024. The results of the study indicate that the use of Twitter and Instagram simultaneously has a significant effect on net income and Tobin’s Q, but not on ROA and average daily market returns. In addition, none of the Twitter and Instagram usage variables are significantly related to the company’s operational and financial performance. The findings of this study can benefit companies by encouraging the to reassess their social media strategies in order to better achieve their goals, both operational and financial goals.
Co-Authors Alex Tumpal Hutajulu Alsaqina, Naiya Putia Asyraf Firas Abdurrasyid Ersa Tri Wahyuni Harahap, Devianti Jonatan, Arif Kanta Rio Saputra Merri Dwi Nurrani Mutia, Puteri Sarah Nurhayati, Erna Poppy Sofia Koeswayo Puspitasari, Gina Rachmianty, Sakina Setyawati, Dinie Shafa, Almadea Srihadi Winarningsih Suciati, NR Handiani Winda Susliani Winwin Yadiati