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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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The Effect Of Individual Character, Organizational Character, And Legal Environment On The Quality Of Financial Statements Of Public Hospital C – Type In The Bengkulu City Yuli Yusnita; Lismawati Lismawati; Siti Aisyah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

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Abstract

This research aims to find how the effect of individual character, organizational character, and legal environment on the quality of financial statement. This research respondents are involved in the financial statement reporting who are of Public Hospital C-Type in the Bengkulu City. The Hypotheses test in this research is using the Multiple Linear regression. The results of these test are all variable influences the Quality Of Finacial Statements. The Hypotheses shown positive significant on all variable toward Quality Of Finacial Statements.
Peran Profitabilitas Sebagai Moderasi dalam Hubungan ESG Terhadap Manajemen Laba Nabila Faizah Az-Zahara; Lismawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.8006

Abstract

Earnings management refers to the deliberate efforts by company management to choose applicable accounting standards in the preparation of financial statements with the objective of achieving specific predetermined targets such as attracting investor interest, meeting market expectations, or preserving the company's reputation among stakeholders. This study aims to examine and evaluate the impact of Environmental, Social, and Governance (ESG) factors on earnings management, as well as assess the role of profitability as a moderating variable. The research employs a quantitative approach using secondary data and applies panel data regression analysis and Moderated Regression Analysis (MRA) through the statistical software EViews 12. The population comprises manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with a sample of 140 companies selected through a purposive sampling technique. The findings indicate that ESG significantly and negatively influences earnings management. However, profitability does not serve as a effective moderating variable in the relationship between ESG and earnings management.
The Influence of Good Corporate Governance and Financial Performance on Company Value with Financial Leverage as a Moderating Variable Danda Anggara; E. Lismawati
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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Abstract

This study examines the effect of Good Corporate Governance (GCG) and financial performance on firm value, as well as the moderating role of financial leverage in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employed a quantitative research approach using secondary data obtained from the annual reports and financial statements of manufacturing companies. The sample was selected through purposive sampling based on predetermined criteria, and the data were analyzed using Moderated Regression Analysis (MRA). The results indicate that Good Corporate Governance has a positive and significant effect on firm value, suggesting that effective governance mechanisms enhance investor confidence and increase market valuation. Financial performance also positively and significantly influences firm value, demonstrating that higher profitability contributes to greater shareholder wealth. Furthermore, financial leverage significantly moderates the relationship between financial performance and firm value by weakening the positive effect of financial performance when debt levels are high. These findings imply that investors evaluate not only corporate profitability but also financial risk in determining firm value. Therefore, manufacturing companies should strengthen corporate governance practices, improve financial performance, and maintain an optimal capital structure to maximize firm value and ensure long-term business sustainability.
The Effect Of Internal Locus Of Control And Fraud Seriousness Level On Whistleblowing Intention: The Mediating Role Of Organizational Commitment Annisa Dwi Kurnia; Lismawati Lismawati; Nurna Aziza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.11515

Abstract

This study aimed to explore the effects of internal locus of control and fraud seriousness levels on whistleblowing intention, with organizational commitment as a mediating variable. SEM-PLS method was employed with the support of SmartPLS 4 software to analyze the data. Based on the findings, internal locus was found to have a positive effect on organizational commitment. Additionally, organizational commitment was also found to positively affect whistleblowing intention. Despite the findings, internal locus of control and fraud seriousness level had no direct association with whistleblowing intention. The result of mediation analysis indicated that organizational commitment functioned as a mediator between internal locus of control and whistleblowing intention. This suggested that the effect of internal locus of control on whistleblowing intention occurred through organizational commitment as a mediating variable (full mediation). In comparison, no mediating effect of organizational commitment was found in the relationship between fraud seriousness level and whistleblowing intention. The implications of this study emphasized the importance of strengthening organizational commitment and developing employees’ internal characteristics to enhance their willingness to report misconduct. Furthermore, the findings theoretically supported the Theory of Planned Behavior.
The Effect of Internal Control, Organizational Commitment, and Utilization of Information Technology on the Quality of Financial Statements with Organizational Culture as a Moderating Variable Fariz Akbar; Fachruzzaman; Lismawati
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.912

Abstract

This study examines the effects of internal control, organizational commitment, and information technology (IT) utilization on the quality of financial statements, with organizational culture as a moderating variable. Grounded in stewardship and task-technology fit theories, survey data were collected from 120 financial personnel across 40 Regional Work Units (SKPD) in Central Bengkulu Regency and analyzed using PLS-SEM. The results indicate that internal control (β=0.231, p=0.004), organizational commitment (β=0.272, p=0.004), and IT utilization (β=0.320, p=0.001) significantly and positively affect the quality of financial statements. Furthermore, organizational culture acts as a pure moderator that significantly strengthens the impact of internal control (β=0.242, p=0.012), organizational commitment (β=0.231, p=0.003), and IT utilization (β=0.315, p=0.002). The model accounts for 88.9% of the variance in financial statement quality (R²=0.889). These findings imply that technical systems and behavioral factors produce optimal reporting outcomes when embedded within an accountability-driven institutional culture.
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