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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Abdimas Bina Bangsa Indonesian Journal Economic Review (IJER) Jurnal Fairness Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi Journal of Creative Power and Ambition (JCPA) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Lismawati
Dosen Fakultas Ekonomi Dan Bisnis Universitas Bengkulu
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Konflik Peran Terhadap Kinerja Auditor Dengan Stres Kerja Sebagai Variabel Mediasi Lismawati Lismawati; Fenny Marietza; Citra Yuliana
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10iS1.1989

Abstract

The objective of this study is to analyze the influence of role conflict on auditor performance and analyse the mediating role of job stress on influence of role conflict toward auditor performance. Research respondents were 52 auditors in the Province Inspectorate Office. This research is a survey research to identify and describe phenomena according to conditions in the field. As a means of collecting data with a questionnaire, then the data obtained is discussed and described systematically in order to obtain conclusions. The data analysis method used is descriptive analysis and partial least square. The results showed that: role conflict has a negative effect on the performance of auditor, role conflict has a positive effect on the job stress of auditor, this result means that the higher the role conflict, the higher the auditor's job stress, job stress has a negative effect on the performance of auditors, job stress has a mediating role on the effect of role conflict on auditor performance. The mediating role of job stress is partially mediation, meaning that the direct influence of role conflict on auditor performance can still occur, even without being mediated by job stress.
PENGARUH PENGALAMAN AUDITOR, SKEPTISISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DI PERWAKILAN BPKP PROVINSI BENGKULU Lismawati Lismawati; Novita Sari; Mifta Ismalia
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3649

Abstract

This study aims to prove the influence of the auditor's competence, professionalism and ethics on audit quality. This study uses a quantitative approach. Respondents in this study were all auditors in the Bengkulu Province Inspectorate as many as 45 respondents.. The selection of samples tested in this study using purposive sampling. The data analysis technique uses multiple regression analysis.The results of this study indicate that competence affects audit quality. Professionalism also has an effect on audit quality. Auditor ethics also proved to influence audit quality.  
FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN UMUM PERDANA DI BURSA EFEK INDONESIA Lisma Lismawati, SE. M.Si. Ak. CA; Munawaroh Munawaroh
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 2 (2015): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (51.614 KB) | DOI: 10.35137/jabk.v2i2.35

Abstract

This study aimed to examine the effect of underwriter’s reputation, corporate profitability (ROA), financial leverage (DER), firm’s scale and firm’s age on the level of underpricing. This study uses 36 companies which run IPOs in Indonesia Stock Exchange in the period of 2009-2013 as its samples. Secondary datas were used and obtained from the Indonesian Stock Exchange by using multiple regression analysis testing to prove the research’s hypothesis. The results shows that the underwriter's reputation and firm’s age do not significantly affected the level of underpricing. Corporate profitability (ROA) affected the underpricing negatively, financial leverage (DER) affected on the level of underpricing positively and the scale of companies underpricing affected negatively on the level of underpricing.
PELUANG BISNIS MELALUI KEGIATAN KEWIRAUSAHAAN DAN PENGHITUNGAN HARGA POKOK PRODUKSI SERTA HARGA JUAL PRODUK MINUMAN OBAT TRADISIONAL Lismawati Lismawati; Fadli Fadli; Isma Coryanata; Indah Oktari Wijayanti
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.391

Abstract

This community service aims to provide skills and knowledge about business opportunities  through entrepreneurial activities  and calculating the cost of goods produced and selling prices  of traditional medicine beverage products. The target group in this service activity is mothers and young women of home industry players in the community of Sri Kuncoro Village, Pondok Kelapa District, Central Bengkulu Regency. Service activities are carried out by providing practices on how to calculate the cost of goods produced and selling prices for traditional ginger medicine drinks. This activity provides results in the form of understanding and knowledge possessed by mothers and young women of home industry players in the  community of Sri Kuncoro Village, Pondok Kelapa District, Central Bengkulu Regency about calculating the cost of goods produced and can determine the selling price of home industry products produced
The Effect of Corporate Environmental Responsibility (CER) on Firm Value with Good Corporate Governance (GCG) as a Moderating Variable Zakia Juliani; Lismawati Lismawati; Sriwidharmanely Sriwidharmanely; Putri Indah Lestari
Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding Bicemba
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This studyaims to examine the effect of Corporate Environmental Responsibility on Corporate Value with Good Corporate Governance (GCG) as a moderation variable. This research is an empirical research based on financial statement data on manufacturing companies listed on the IDX for the 2020-2021 period. The sample selection technique uses purposive sampling with a total of 40 samples. Data analysis techniques use regression tests and Moderated Regression Analysis (MRA). Environmental Performance is measured using PROPER rating, Good Corporate Governance (GCG) component is measured using Managerial Ownership, Institutional Ownership, Audit Committee, Board of Commissioners, and Independent Board of Commissioners. The results of the research findings, namely: (1) Corporate Environmental Responsibility (CER) has a significant effect on Company Value. (2) Managerial Ownership, Institutional Ownership and Audit Committee cannot moderate the relationship of Corporate Environmental Responsibility (CER) to Corporate Value. (3) The Board of Commissioners and the Board of Independent Commissioners may moderate the relationship of Corporate Environmental Responsibility (CER) to Corporate Value.
The Influence Of Good Corporate Governance On Product And Service Disclosure Of Islamic Banks With Corporate Social Responsibility Disclosure As A Moderating Variable Ezy Tri Agustina; Lismawati Lismawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8279

Abstract

This research aims to examine the effect of Corporate Social Responsibility (CSR) disclosure as a moderating variable for Corporate Governance (GCG) using indicators of institutional ownership, size of the board of directors and sharia supervisory board on product and service disclosure as proxied by the ISR Index. The sample used in this research is Sharia Banks in Indonesia for the period 2018-2022. The type of research carried out in this study is quantitative research, where the sampling method uses a purposive sampling method. By referring to the established criteria, 10 Islamic banks were selected as research samples, and 50 observation data were obtained. The analysis method used is inner model and hypothesis testing using the WarpPLS 8.0 program. The research results show that Institutional Ownership has a positive and significant effect on Product and Service Disclosure, the size of the board of directors and sharia supervisory board has a negative and significant effect on Product and Service Disclosure. Meanwhile, CSR disclosure as a moderating variable is able to moderate the relationship between these three variables on Product and Service Disclosure. Keywords : Good Corporate Governance, Product and Service Disclosure, Revealing Corporate Social Responsibility
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) AS A PRIMARY FACTOR IN FINANCIAL PERFORMANCE AND FIRM VALUE ASSESMENT: REGRESSION APPROACH Dea Ananda Putri; Lismawati Lismawati
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.v8i2.11920

Abstract

Riset ini menyelidiki dengan secara empiris pengaruh Environmental, Social, and Governance (ESG) terhadap kinerja keuangan yang diproksikan yaitu dengan Return on Asset (ROA) dan nilai perusahan yang diproksikan dengan Tobin's Q. Riset ini dilaksanakan pada insatnsi maupun organisasi yang atau terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2023 yang mengungkapkan Kinerja ESG Score. Penelitian ini mencakup 80 data dari 26 sampel instansi yang dapat masuk dalam kriteria riset ini. Hasil analisis yang dilakukan dengan menggunakan teknik pemilihan maupun mengkaji dengan regresi linear berganda, sehingga hasil yang didapatkan bahwa skor ESG tinggi tidak selalu berdampak positif. Hubungan negatif ditemukan antara skor ESG dan Return on Assets (ROA), menandakan ROA yang lebih rendah pada perusahaan dengan skor ESG tinggi. Leverage dan ukuran perusahaan juga mempengaruhi ROA. Value dari instansi yang diproksikan dengan Tobin's Q juga dipengaruhi oleh negatif dengan skor ESG tinggi. Hasil ini menyoroti kompleksitas faktor-faktor yang memengaruhi kinerja dan penilaian nilai perusahaan dalam konteks ESG. Leverage tidak signifikan memengaruhi Tobin’s Q, sementara ukuran perusahaan memiliki pengaruh negatif. Model mampu menjelaskan sekitar 45,3% variasi dalam ROA dan 26% variasi dalam Tobin’s Q Kata Kunci: Environmental, Social, and Governance (ESG), Kinerja Keuangan, Nilai Perusahaan
PENGARUH NORMA SUBJEKTIF, PENGETAHUAN DAN EFIKASI DIRI TERHADAP KEPATUHAN ZAKAT PROFESI DI PEMERINTAH KOTA BENGKULU Nining Pertiwi; Lismawati
JURNAL FAIRNESS Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i1.37048

Abstract

The purpose of this research is to examine and analyze subjective norm, knowledge and self-efficacy on profession zakat compliance in Bengkulu City Government. The sample of this study is aimed at state civil servants who work in kindergartens, elementary schools and state junior high schools in Gading Cempaka District. This research was conducted by distributing questionnaires to 61 people, then the data were analyzed using multiple linear regression analysis. The results show that the variable subjective norm and knowledge have a positive effect, while self-efficacy has no positive effect on profession zakat compliance. Thus it can be concluded that what influences the compliance with zakat profession is knowledge and subjective norm
ANALISIS KETERAMPILAN SOSIAL MENGGUNAKAN FIRO-B PADA AUDITOR INTERNAL PEMERINTAH DI PROVINSI BENGKULU Lismawati Lismawati; Emilyan Inzar; Jaka Isgiyarta; Novita Sari
Jurnal Akuntansi Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.2.115-128

Abstract

This study aims to analyze and prove whether there are differences in the level of social skills of internal auditors in terms of culture, gender and age. This study uses an internal auditor working in the Bengkulu Provincial Audit Board (BPKP) as a sample. Data were analyzed using the Fundamental Interation Relationship-Behavior (FIRO-B) score and independent sample t-test with the SPSS program. The results showed that there were no significant differences in the level of social skills between the internal auditors of different cultures, genders and ages of the internal auditors working in the Bengkulu Province Audit Board (BPKP). The results of this study provide research evidence that there is no difference in the ability of social skills in terms of cultural, gender and age differences.
The Role Of Psychological Capital Mediation On The Influence Of Auditor Experience On Audit Dysfunctional Behavior Lismawati; Nila Aprilla; Riski Tri Septianita
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.210-228

Abstract

This study aims to provide evidence of the effect of auditor experience on psychological capital, provide evidence of the effect of psychological capital on dysfunctional audit behaviour and provide evidence of the mediating effect of psychological capital on the effect of auditor experience on audit dysfunctional behaviour. This research includes quantitative descriptive research. Data collection in this study was carried out by distributing questionnaires to respondents online. The research respondents were internal auditors in Bengkulu Province. The number of auditors who became research respondents was 175 people, spread across 11 Inspectorate Offices in Bengkulu Province. The analysis method uses descriptive analysis and partial least square (PLS) analysis. The results showed that: (1) Auditor experience has a positive and significant influence on the psychological capital of auditors of the Inspectorate Office in Bengkulu Province; (2 Auditor psychological capital has a negative and significant influence on the dysfunctional behaviour of auditors of the Inspectorate Office in Bengkulu Province; and (3) Psychological capital has a mediating role in the effect of auditor experience on the dysfunctional behaviour of auditors of the Inspectorate Office in Bengkulu Province. Themediating role that occurs is partially mediation
Co-Authors Annisa Dwi Kurnia Citra Yuliana Danda Anggara Dea Ananda Putri Emilyan Inzar Ezy Tri Agustina Fachruzzaman Fadli Fadli Fariz Akbar Fenny Marietza Isma Coryanata Jaka Isgiyarta Mifta Ismalia Munawaroh, Munawaroh SE., Ak., MM., CA., CSRS. Nabila Faizah Az-Zahara Nila Aprilla Nining Pertiwi Novita Sari Nurna Aziza Putri Indah Lestari Riski Tri Septianita Siti Aisyah Sriwidharmanely Sriwidharmanely Wijayanti, Indah Oktari Yuli Yusnita Zakia Juliani