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All Journal ECSOFiM (Economic and Social of Fisheries and Marine Journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi dan Ekonomika Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN Jurnal ASET (Akuntansi Riset) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS EKONOMIS : Journal of Economics and Business Rang Teknik Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Journal on Education Ensiklopedia of Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Menara Ilmu JURNAL PUNDI Akurasi : Jurnal Studi Akuntansi dan Keuangan eCo-Buss Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik SIGMA TEKNIKA Jurnal Manajemen Universitas Bung Hatta Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Manajemen dan Inovasi (MANOVA) UPI YPTK Journal of Business and Economics Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Bussman Journal : Indonesian Journal of Business and Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Akuntansi Keuangan dan Bisnis Jurnal Cakrawala Ilmiah Media Riset Akuntansi Auditing & Informasi Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Akuntansi e-Jurnal Apresiasi Ekonomi
Zaitul Zaitul
Universitas Bung Hatta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Kinerja ESG: Kontribusi Board Gender Diversity Dan Network zaitul; Ilona, Desi; Aqila, Foja Ayu Rafifa; Rahmawati, Dessy; Salfadri
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.5895

Abstract

Environmental, social and governance (ESG) performance has been a hot topic among investors, decision-makers and academics. Factor affecting ESG performance has been largely done but failed to pay attention to the different board governance systems, such as Indonesia’s board governance system. This paper investigates the contribution of the board gender diversity and board network as well as foreign ownership on ESG performance using blue chip stock (LQ-45) listed in the Indonesia Stock exchange. Seventeen companies with five years of data (2013-2017) participated in this study. Multiple regression analysis is employed, and the result shows that gender diversity on the supervisory board negatively impacts environmental and social performance. Second, the board network on the supervisory board has a positive impact on environmental and social performance, and the board network on the management board has a positive impact on social performance. Third, foreign ownership has a positive effect on governance performance. This research has practical implications where if a company plans to improve ESG performance, it must more effectively select a female supervisory board so that its existence positively impacts ESG performance. In addition, ESG performance can also be increased by appointing a supervisory board who have a high social and professional network so that it can have an impact on ESG performance. Finally, ESG performance can also be improved by increasing foreign ownership. This research contributes to social capital, stakeholder, agency, and resources-dependent theory.
Financial Risk, Corporate Governance, And Financial Performance: An Empirical Study On Bank Indonesia Marselino Wau; Jhon Firman Fau; Kristiurman Jaya Mendrofa; Zaitul
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6139

Abstract

This study explores the interplay of financial risk and corporate governance on Bank Indonesia's performance. Data from 19 Exchange-listed Indonesian banks' 2020-2022 reports were analyzed via variable and PLS-SEM methods. Credit risk impact was found minor, while market risk significantly influenced performance. Managerial ownership positively affected, while public ownership had substantial impact. Thus, governance disclosure affects bank performance. Managing market risks and enhancing ownership practices is crucial. Findings suggest revising credit risk assessment for indirect performance betterment. Improving governance and addressing market risk can elevate banking performance. Insights guide the sector in enhancing performance determinants, informed by this study. Keywords: Financial Risk, Corporate Governance, and Financial Performance.
Corporate Governance and CSR Disclosure: Earnings Management as Moderating Variable Azwa Maqfira; Zaitul Zaitul; Yeasy Darmayanti; Mardiana Azizah; Desi Ilona
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2067

Abstract

The purpose of this study is to examine the moderating influence of earnings management on CSR disclosure as it relates to corporate governance. From 2014 to 2018, firms in the mining sector that were listed on the Indonesia Stock Exchange were the subject of this study. In order to check for consistency in the outcomes, this study additionally employs two control variables. Theories are developed using prior research, agency theory, and legitimacy theory. Of the 110 companies in the population, 22 were chosen as the study's sample. Purposive sampling with moderated regression analysis (MRA) was the strategy used. According to the regression analysis, managerial ownership has a negative impact on CSR disclosure, while institutional ownership and the board of directors have a positive effect. On the other hand, CSR disclosure is unaffected by the audit committee and independent board of commissioners. The relationship between CSR disclosure and corporate governance cannot be mediated by earnings management.
Kajian Agresivitas Pajak: Peran Keberadaan Wanita di Dewan Komisaris, Kepemilikan Manajerial, dan Kebijakan Hutang Yunita Waryani; Desi Lammarito Sinaga; Zaitul Zaitul; Desi Ilona; Mardiana Azizah
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2336

Abstract

The tax aggressiveness importance’s have been documented by prior researchers. However, prior investigators failed to see it from an agency’s perspective. Therefore, this study determines the effect of agency related variables (women in commissioner board, managerial ownership, and debt policy) on tax aggressiveness. The object of this research is Indonesia listed operating at mining sector. The sample of this research is fifteen companies during 2016 to 2018. secondary hand collected data is employed in this study. The data is analyzed using regression analysis. The result show that Women in commissioners board has significant influence on tax aggressiveness. In addition, debt policy and managerial ownership had no relationship with tax aggressiveness. Out of three control variables, company size has a negative influence on tax aggressiveness at 10%. However, a company’s age and probability have no significant connection to tax agressiveness.
Efisiensi Perusahaan: Apakah Busyness Dewan Komisaris Berkontribusi? zaitul, Zaitul; ilona, Desi; Maharani, Shinta Dea; Ethika , Ethika; Rifa, Dandes
Akuntansi & Ekonomika Vol 13 No 2 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i2.4294

Abstract

The busyness of the board members has become a hot topic since this can positively and negatively impact corporate governance outcomes, such as company efficiency. However, a limited study investigates the role of supervisory board busyness and company efficiency using Indonesian data. Therefore, this study aims to determine the relationship between supervisory board busyness and company efficiency. In addition, this study also analyzes the effect of the supervisory board experience and size on firm efficiency. Forty-two publicly listed transportation companies are employed as research samples. Secondary data from the annual and financial reports are used, and multivariate regression analysis is applied. This study found that supervisory board experience is positively related to company efficiency (α=5%). Hence, the company's efficiency is achieved if the supervisory board has more experience. Besides, this study also found that company profitability, leverage, and size significantly related to company efficiency.
DIRECTOR'S NATIONALITY DIVERSITY AND COMPANY PERFORMANCE: THE EVIDENCE FROM EMERGING MARKET Zaitul, Zaitul; Ilona, Desi; Abd-Mutalib, Hafizah; Okyere-Kwakye, Eugene
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6190

Abstract

This study describes the diversity of directors' nationality from company attributes: company leverage, growth, size, age, and sub-sector. This study also analyses the association between directors' nationality diversity and the performance of Indonesia's listed companies using two measurements: ROA and ROS (accounting performance) and Stock return and Tobin’s Q (market performance). This study used 3,290 observations in 235 companies (from 2004 to 2017). As a result, the level of director nationality diversity varies based on the company size (large vs. small), company age (old vs. young), company growth (high vs. low), company leverage (high vs. low), company sub-sector (central vs. manufacturing vs. trading & service sub-sector). In addition, the diversity of the supervisory board nationality is negatively related to the ROA and Tobin’s Q and positively associated with stock return. The company breaks the negative effect of supervisory board nationality diversity by reducing the periods foreign directors need to familiarise themselves with newly discovered circumstances, such as culture, systems, and language. The company suggests increasing the supervisory board nationality diversity regarding the stock return as detailed theoretical and practical implications.
Pengaruh Kepemimpinan Transformasional dan Motivasi Intrinsik Terhadap Perilaku Kerja Inovatif dengan Job-Crafting sebagai Variabel Intervening pada Dinas Perikanan Kabupaten Agam Idris Idris; Zaitul Zaitul; Reni Yuliviona
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1526

Abstract

  Riset ini dimaksudkan guna menilai dampak dari kepemimpinan transformasional dan motivasi intrinsik pada perilaku kerja inovatif dengan perilaku job crafting sebagai variabel perantara. Populasi terdiri dari 83 pegawai Dinas Perikanan dan Ketahanan Pangan Kabupaten Agam, dengan 69 kuesioner yang dapat dianalisis. Data primer dianalisis mempergunakan Smart-PLS. Hasil analisis memperlihatkan bahwa kepemimpinan transformasional berdampak signifikan pada perilaku job crafting, begitu pula motivasi intrinsik. Namun, kepemimpinan transformasional dan motivasi intrinsik tidak berdampak langsung pada perilaku kerja inovatif. Perilaku job crafting ditemukan berdampak signifikan pada perilaku kerja inovatif. Selain itu, perilaku job crafting tidak memediasi hubungan antara kepemimpinan transformasional dan perilaku kerja inovatif, tetapi memediasi hubungan antara motivasi intrinsik dan perilaku kerja inovatif. Temuan ini memberikan implikasi penting untuk pengembangan teori dan praktik manajemen sumber daya manusia, khususnya dalam organisasi pemerintah. Dengan memahami peran kepemimpinan transformasional dan motivasi intrinsik serta pentingnya job crafting behavior, organisasi dapat merancang strategi yang lebih efektif untuk meningkatkan perilaku kerja inovatif di kalangan pegawai. Temuan ini juga menggarisbawahi pentingnya job crafting behavior sebagai faktor kunci yang dapat menghubungkan motivasi intrinsik dengan perilaku kerja inovatif.
ANALISIS PENGARUH JOB STRESS TERHADAP JOB BURNOUT: SLEEP DISTURBANCE SEBAGAI VARIABLE MEDIASI Radiatul Husna; Stevany Stevany; Zaitul Zaitul; Listiana Sri Mulatsih
Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Vol. 11 No. 1 (2024): Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi, dan Pelayanan Publ
Publisher : Universitas Bina Taruna Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37606/publik.v11i1.908

Abstract

This study aimed to determine the effect of job stress on job burnout. Besides this study also investigates the role of sleep disturbance as a mediating variable between job stress and job burnout. Four hypotheses were developed and tested using a quantitative approach. Research data is a hundred primary collected using survey methods. Variables are measured using a Likert scale of five with a range of very disagree (1) to very agree (5). The data analysing method employed a structural equation model (SEM) using Smart-Partial Least Square (PLS) 3.0 software. A measurement model and structural model assessment are used to obtain research results. After passing the evaluation of the measurement model, the structural model shows that the model has good predictive relevance and power. The result indicates that sleep disturbance mediates the relationship between job stress and job burnout (indirect-only mediation). Hence, the direct relationship suggests two significant relationships: (i) job stress and sleep disturbance and (ii) sleep disturbance and job burnout.
ANALISIS PENGARUH TRANSFORMATIONAL LEADERSHIP TERHADAP DEVIANT BEHAVIOR IN WORKPLACE: JOB SATISFACTION SEBAGAI VARIABLE MEDIASI Rizki Nofriadi; Zaitul Zaitul; Reni Yuliviona; Listiana Sri Mulatsih; Yurizal Yurizal
Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Vol. 11 No. 1 (2024): Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi, dan Pelayanan Publ
Publisher : Universitas Bina Taruna Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37606/publik.v11i1.1000

Abstract

This research aims to analyze the influencetransformational leadership todeviant behaviorworkplace. In addition, this research also investigates the rolejob satisfaction as an intermediate mediating variabletransformational leadership anddeviant behavior at workplace. The object of the research is employees who work at the Teluk Bayur Type A Class II Navigation District Office. Research data is primary data collected using a survey method of 35 respondents by completely filling in the questionnaire distributed. The analysis method uses Structural Equation Model (SEM) withsoftware Smart-PLS 3. The theory used is the theory of transformational leadership, deviant behavior, and job satisfaction. The research results show that four statements are valid for the variablestransformational leadership andjob satisfaction. Meanwhile variablesdeviant behavior at work has five valid statement items. The results of the hypothesis test show that the influencetransformational leadership todeviant behavior in the workplace is not directly evident. However, indirectly, it is a relationshiptransformational leadership anddeviant behavior in workplace mediated byjob satisfaction. The study results have theoretical and practical implications.
ANALISA PENGARUH WORK FAMILY-CONFLICT TERHADAP JOB EMBEDEDDNESS: JOB SATISFACTION SEBAGAI VARIABEL MEDIASI AL Lya Razaq; Zaitul Zaitul; Sefnedi Sefnedi; Reni Yuliviona; Idham Khalil
Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Vol. 11 No. 1 (2024): Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi, dan Pelayanan Publ
Publisher : Universitas Bina Taruna Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37606/publik.v11i1.1004

Abstract

This research aims to analyze the influence of work-family conflict on the work engagement of government employees in the West Pasaman Regency Education Service. In addition, this research investigates the role of the variable job satisfaction as a mediating variable between work-family conflict and work engagement. Four hypotheses were developed and tested using a quantitative approach. Theory. The theory used in research is resource conservation theory. Research data is primary data collected using survey methods. The variable is measured using a five-point Likert scale with a range of strongly disagree (1) to strongly agree (5). The data processing method uses a structural equation model by applying Smart-Partial Least Square (PLS) 3.0 software. The final sample size was 30 respondents. Measurement models and structural assessment models are used to obtain research results. After passing the measurement model assessment, the structural model shows that the model has relevance and good predictive power. Hypothesis testing shows that job satisfaction mediates the relationship between work family conflict and job embeddedness with the mediation type Indirect-only mediation or full mediation. Apart from that, the research results also show that two direct influences are also significant, namely (i) the influence of work family conflict and job satisfaction, (ii) job satisfaction and job embeddedness.
Co-Authors Abd-Mutalib, Hafizah Akmal Akmal Akmal Akmal AL Lya Razaq Ammar, Izmi wardah Andini, Della Putri Anggia Syilfen Vania Anief, Bahrul Antoni Antoni Antoni Antoni Aqila, Foja Ayu Rafifa Arie Frinola Minovia Ashakur, Farhan Kesar Atos, Saridha Ayu Yulia Sari Ayunda, Shafa Azani, Arif Rahmat Azman, Azman Azwa Maqfira Bayu Anugerah Putera Candra, Yoni Dandes Rifa dandes rifa Dandes Rifa, Dandes Defianti, Lidia Delfi Kurnia Zebua Desi Lammarito Sinaga Desi Permata Sari Dessy Rahmawati, Dessy Dwi Fitri Puspa Elfiswandi Elyanis, Rafidah Ethika , Ethika Eugene Okyere Kwakye Eugene Okyere-Kwakye Fau, Jhon Firman Fausya, Riza Fikran Fikran Galant Emerald Hadi, Zuriyon Hani’aturrofidha, Ikrimah Harahap, Erni Febrina Hartono, Arvin Bhadrika Hayati, Liwa wul Herawati Herawati Herawati Herawati Herawati Mawardi Herifal Ikhsan Hoiriah, Hoiriah Husna, Radiatul I Nengah Tela Idham Khalil Idris Idris Ilona, Desi Indriani, Riri Ismail , Junaldi Isra, Irfan Mei Jefri Irawan Junaidi Junaidi Junaidi Junaidi Kamener, Dahliana Kariima, Fitami Hasanatul Khanza, Mudhi’ah Kristiurman Jaya Mendrofa Kusuma, Garry Lathiva Livita Livita Lia Agustina, Lia Listiana Sri Mulatsih Maharani, Shinta Dea Mardiana Azizah Mardiana Azizah Marselino Wau Melani Sri Wahyuni Merisman, Merisman Messy Wisandra Muhammad , Ghazi Muhammad fauzan Muhammad Rahyu Afani Mukhlizul Hamdi Mukhlizul Hamdi Nasution, Fitrah Panabari Nasution, Muhammad Fitrah Panabari Neva Novianti Ningsih, Shela Septia Novia Rahmawati Novita, Wisandra Novri Resi Novriadi, Asep Nurmawati, Ulmi Nurwati A Ahmad-Zaluki Okyere-Kwakye, Eugene Prastya, Dwi Putri Intan Winarsih Putri, Amellia Putri, Dola Indrayani Putri, Elda Maihardina Puttri, Daniati Radiatul Husna Rafki Junaidi Rahayu, Raisya Aprilia Rahmad Efendi Reni Yuliviona, Reni Rina Asmeri, Rina Rina Febriani Rina Febriani, Rina Febriani Rini Nulyani Riyansha, Ridho Rizki Nofriadi Rizki, Fardiansyah Muhammad Roli Darsa Safnedi, Sefnedi Salfadri, Salfadri Sari, Rahmi Hamda Sari, Wati Indah Sary, Putri Maya Shamharir Abidin Silviawati, Silviawati Sirait, Elbriyan Siti Naziyatul Ulfa Siti Rahmi Stevany Stevany Suma’a, Maya Indriani Survira, Azelly Sutrino, Sutrino Syafri Husen Thiasel, Clarisa Tyara Dwi Putri Utama, Wahyudi Putra Welly Jefrita Wongso, Jonny Yeasy Darmayanti Yeza, Riska Nofri Yuddin, Ahmad Falqi Yulia, Ayu Yuliantama, Fauzan Rizki Yulianti , Rika Yuliawati, Ananda Karisma Yunas, Yosfan Yunilma Yunilma Yunita Waryani Yurizal Yurizal Yusa, Atika Zulrahimah, Zulrahimah