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All Journal Jurnal Ekonomi Kuantitatif Terapan Jurnal Tekun Tazkia Islamic Finance and Business Review Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Shirkah: Journal of Economics and Business JIA (Jurnal Ilmiah Akuntansi) Syntax Idea Jurnal Akuntansi Journal of Social Science Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit International Journal of Environmental, Sustainability, and Social Science International Journal of Humanities Education and Social Sciences Jurnal Cakrawala Ilmiah Journal of Governance, Taxation, and Auditing Journal of Social Science
Nurul Hidayah
Universitas Mercu Buana
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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The Effect of Good Corporate Governance on Financial Performance and Its Impact on Competitive Advantage (Empirical Study on Property and Real Estate Sub-Sector Companies Listed on the Idx for the Periode 2017 – 2020) Aldilla PUTRIATAMA; Nurul HIDAYAH
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 1 (2023): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i3.261

Abstract

This study aims to determine the relationship between Good Corporate Governance on competitive advantage mediated by financial performance. Good Corporate Governance is proxied by independent commissioners, audit committees and institutional ownership. Financial performance is measured by Return on Assets (ROA). The population in this study is the property and real estate sub-sector companies listed on the Indonesia Stock Exchange from 2017-2020. The data collection method used is purposive sampling. The number of final samples that are eligible to be used as research samples is 68 samples. The analysis technique used is path analysis. The results of this study indicate that independent commissioners do not affect ROA, while audit committees and institutional ownership affect ROA. Independent commissioners and audit committees affect competitive advantage, while institutional ownership does not. After conducting path analysis, ROA cannot mediate the effect of independent commissioners and audit committees on competitive advantage. In contrast, ROA can mediate the impact of institutional ownership on competitive advantage.
Determinant Factors of Islamic Bank Financial Performance and Competitive Advantage As Moderating Variables in Islamic Banks in Indonesia. Ahmad BADAWI; Lucky NUGROHO; Nurul HIDAYAH
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 1 (2023): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i1.270

Abstract

The era of the industrial revolution 4.0 requires every company to be able to adapt by making changes and improving financial and non-financial performance. In addition, to reduce the very severe impact of the threat of competitors, Islamic banking must increase its competitive advantage with various strategies that must be achieved, especially related to organizational performance. Islamic banks compete with conventional banks, which are more advanced in products and technology. This research refers to the Technological Readiness Level (TKT) at level 3, which proves the concept of functions and important characteristics analytically and experimentally. This study aims to analyze the factors that affect the financial performance of Islamic banks moderated by competitive advantage variables. The variables observed in this study were the ratio of NPF, NOM, ROA and BOPO. The variable was moderated by the company's competitive advantage (AUE). The method used is quantitative using multiple regression. The data used are annual reports published from 2018 to 2020. The results show that the NOM and NPL variables have an insignificant effect, while the BOPO variable has a significant negative effect. Meanwhile, the competitive advantage variable cannot moderate the effect of NOM, NPL and BOPO on ROA (Company Financial Performance). Therefore, this study contributes that in improving its financial performance, Islamic banking still needs to focus on the amount of income earned to fulfill its obligations Operational Costs and Operating Income (BOPO) in addition to NOM and NPL. Meanwhile, competitive advantage must be improved to improve Islamic banks' performance.
Factors That Affect The Quality Of Financial Reports Muhammad Arif Setyo Nugroho; Muhyarsyah Muhyarsyah; Nurul Hidayah
Syntax Idea 204-210
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v5i2.2126

Abstract

The research conducted aims to analyze and prove empirically the effect of leverage, profitability, institutional ownership, managerial ownership, independent board of commissioners, and audit committees on the quality of financial reports (study of manufacturing companies listed on the Indonesian stock exchange for the period 2015-2020). This research is based on secondary data obtained from the company's annual and financial reports. There were 60 companies out of a total of 193 companies in this study, which used a purposive sampling technique to determine the sample. As for data processing in this study, using multiple linear regression analysis methods and processed with Microsoft Excel and IBM SPSS Statistics 25.0 software. The research results show that (1) Leverage has a significant positive effect on the quality of financial reports. (2) Profitability has a significant negative effect on the quality of financial reports. (3) Institutional ownership has no significant effect on the quality of financial reports. (4) Managerial ownership has a significant positive effect on the quality of financial reports. (5) The board of independent commissioners has a significant negative effect on the quality of financial reports. (6) the audit committee has a significant negative effect on the quality of financial reports.
Application Gas, Implementation ICS, and CAF on QFR With HRC Moderating Variable Aan SUKMA; Nurul HIDAYAH
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.577

Abstract

This study aims to determine the effect of the application of Government Accounting Standards, the application of Internal Control Systems and Completion of audit findings on the Quality of Financial Statements with Competence of Human Resources as a moderating variable. The research design method uses a survey method with data collection methods using a questionnaire. The population in this study were employees of 32 financial administration employees in the Regional Work Unit (SKPD) of Lahat Regency, using a purposive sampling technique, so that 90 employees were selected as the research sample. The analysis technique used is SmartPLS software version 4.0.8.5. The results of the analysis show that simultaneous and partial testing, the application of Government Accounting Standards, the application of the Internal Control System and the completion of audit findings have a significant effect on the quality of financial reports. Meanwhile, the competence of human resources is not able to moderate the influence between the application of Government Accounting Standards, Internal Control Systems and completion of audit findings on the Quality of Financial Statements. The coefficient of determination is 92.5 percent, while the remaining 7.5 percent is explained by other variables.
ICS Effectiveness, Application AIS, HRC on Good Governance and Impact Quality FS Ismail MARZUKI; Nurul HIDAYAH
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.580

Abstract

This study aims to determine the effect of the effectiveness of the internal control system, the application of accounting information systems, and the competence of human resources on the implementation of good governance and its impact on the quality of regional financial statements. This research was conducted at the Regional Organization (OPD) in South Tangerang City using the purposive sampling method and conducted a survey of 30 OPD as a research sample. Data collection was carried out by distributing questionnaires to 100 respondents. The data analysis method uses descriptive statistical analysis using SEM PLS as an analytical tool in this study. The results showed that: the effectiveness of the internal control system has a positive and significant effect on good governance, the application of the accounting information system does not have a significant effect on good governance, Human resource competence does not have a significant effect on good governance, the effectiveness of internal control does not have a significant effect on the quality of financial statements, the establishment of accounting information systems has no significant effect on financial statements, human resource competence has no significant effect on financial statements, and good governance has a positive and significant impact on the quality of financial statements.
The Effect of Internal Auditor's Competence and Internal Control Effectiveness on Financial Statements Quality Agus Slamet Haryanto; Nurul Hidayah
Journal of Social Science Vol. 4 No. 1 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.686 KB) | DOI: 10.46799/jss.v4i1.487

Abstract

This study aims to analyze the effect of the influence of internal auditor competence and the effectiveness of internal control on the quality of financial statements with professional scepticism as a moderating variable. The population in this study were 32 respondents at the Inspectorate of the Ministry of Youth and Sports. The sampling technique in this study is a saturated sample technique. The sample in this study was 32 respondents based on the Functional Position of Auditor and Supervision for the Implementation of Government Affairs (JFT) at the Inspectorate Office of the Ministry of Youth and Sports. The results of this study indicate that the competence of internal auditors and the effectiveness of internal control have a positive and significant effect on the quality of financial reports. This study proves that professional scepticism moderates the effect of internal auditor competence and the effectiveness of internal control on the quality of financial reports. Therefore, for further researchers to be able to conduct an ethnographic study.
The Effect Of Auditor Competence And Auditor Independence On Audit Quality With Auditor Ethics As A Moderating Variable Giany Nur Aprilia; Nurul Hidayah
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 2 (2023): IJHESS OCTOBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v3i2.709

Abstract

Financial statements that have been audited by a public accountant are more trustworthy than unaudited or unaudited financial statements. However, in recent years the quality of audits produced by public accountants has been under scrutiny by the public because there are differences in the auditor's opinion with the actual condition of the company. Auditor competence, auditor independence and auditor ethics have an important role in ensuring audit quality. This research is a quantitative study, using a survey method using purposive sampling with the respondent criteria for each KAP being 1 auditor. Data was collected using a questionnaire instrument which was measured using a Likert scale. The population of this study were auditors working at the Public Accounting Firm (KAP) in South Jakarta with active status at the OJK, totaling 76 KAPs and receiving 55 respondents to a questionnaire. The data analysis used was using the partial least squares (PLS) with the help of the SmartPLS program. The results of data analysis prove that: (1) auditor competence has a significant positive effect on audit quality with an original sample estimate of 0.369, a statistic of 3.594 and a significance <0.05, (2) auditor independence has a significant positive effect on audit quality with an original sample estimate value of 0.567, t-statistic 3.191 and significance <0.05, (3) auditor ethics can positively moderate the influence of auditor competence on audit quality with an original sample estimate value of 0.288, t-statistic 2.445 and significance <0.05, (4) and auditor ethics not can moderate the influence of auditor independence on audit quality with an original sample estimate value of -0.251, a t-statistic of 1.584 and a significance > 0.05. The practical implication of this research is to produce high audit quality, auditors must improve the competence, independence and ethics of their auditors so that the resulting audit report can be the basis for making the right decision.
PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE, KOMPETENSI AUDITOR INTERNAL DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP KECURANGAN PRAKTIK PERBANKAN DENGAN WHISTLEBLOWING SYSTEM SEBAGAI VARIABEL MODERASI: Studi Kasus PT Bank Mandiri (Persero) Tbk Area Pluit Selatan Jakarta Utara Siti Rahma Yanti; Nurul Hidayah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1376

Abstract

The purpose of this study aims to examine the variables implementation of good corporate governance, internal auditor competence and the effectiveness of internal control influences fraudulent banking practices with the whistleblowing system as a moderating variable. The population in this study consists of employees at the manager, officer, and supervisor level at PT Bank Mandiri (Persero) Tbk, South Pluit Area, North Jakarta. The sampling method used is simple sensus sampling. In this research, the total sample is 83 respondents. The type of data used was primary data obtained from the results of questionnaire answers by sample. The smart Partial Least Square (SmartPLS) path modelling method is used as an analysis method. The results of this study indicate that the competence of internal auditors and the effectiveness of internal controls significantly affect fraudulent banking practices. Meanwhile, implementing good corporate governance has no significant effect on fraudulent banking practices. Then the results of this study indicate that the whistleblowing system can moderate the influence of the competence of internal auditors and the effectiveness of internal controls on fraudulent banking practices. However, the whistleblowing system has not been able to moderate the effect of implementing good corporate governance on fraudulent banking practices.
The Effect of Board Gender Diversity on Corporate Sustainability Performance with Enterprise Risk Management as a Moderating Variable Nurul Hidayah; Lucky Nugroho; Rimi Guslinana Mais
International Journal of Social Science and Business Vol. 7 No. 4 (2023): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i4.64881

Abstract

Corporate Sustainability Performance is an approach taken by companies to create long-term profits by developing business strategies that prioritize profits and pay attention to social, cultural, economic, and environmental factors. Gender diversity plays an important role in achieving sustainable performance because the gender diversity of board members can improve company performance. This study aims to examine the effect of board gender diversity on corporate sustainability performance by using ERM as a moderation variable. The study in this study took samples of energy and mining companies on the IDX. This includes mining companies that have published integrated reports (IRs). The type of data used is secondary data using random sampling to determine the number of sampling trials. This study used qualitative descriptive approach and causality method. Data analysis in this study used SPSS to examine the effect of the independent variable on the dependent variable. The results of this study provide an in-depth understanding of the relationship between independent and dependent variables, with implications that can increase awareness of the importance of gender diversity in the context of sustainable company performance.
The Graphical Information in Sustainability Reports and Corporate Performance: A Southeast Asian Case Study Wiwik Utami; Erna Setiany; Nurul Hidayah; Zubir Azhar
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.65278

Abstract

The primary objective of this study is to evaluate the graphical information quality within sustainability reports produced by companies in Southeast Asia that voluntarily disclose such reports. Additionally, the research delves into examining the correlation between graphical sustainability reporting and corporate performance, encompassing both financial and market-based indicators. The study focuses on companies in Southeast Asia that submit sustainability reports through the global reporting portal (www.globalreporting.org). A total of 132 sustainability reports from 33 companies in the Philippines, Malaysia, Singapore, Thailand, and Indonesia were analyzed consistently over the period from 2016 to 2019. The quality of sustainability reports was assessed using the Graphical Information Disclosure Index (GIDI). The findings reveal that, despite a negative impact on accounting-based performance measured by Return on Equity (ROE), the GIDI score exhibits a positive influence on market-based performance. This underscores the significance of graphical information disclosure in sustainability reports, emphasizing its potential impact on enhancing market perceptions and overall corporate performance in the Southeast Asian context. 
Co-Authors Aan SUKMA Agus Slamet Haryanto Ahmad Badawi Ahmad Badawi Saluy Aldilla PUTRIATAMA Alfa Mightyn Anees Jane Ali Erna Setiany Giany Nur Aprilia Ismail MARZUKI J Ferdinand Pardede Lucky Nugroho Muhammad Arif Setyo Nugroho Muhyarsyah Muhyarsyah Natasha Putri Bahari Novi Syiti Masitoh Rimi Guslinana Mais Siti Chodijah Siti Rahma Yanti Wiwik Utami Yananto Mihadi Putra Zubir Azhar