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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 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 Journal of Innovative and Creativity
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 Mathematics Mechanical Engineering Public Health Social Sciences Other

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PERAN KUALITAS AUDIT DAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI ANTARA KARAKTERISTIK KOMITE AUDIT DAN MANAJEMEN LABA Nurmawati, Ulmi; Zaitul, Zaitul; Ilona, Desi
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.470

Abstract

Earnings management is the act of managing financial statements related to earnings over several periods. In companies, earnings management plays a very important role in maintaining the company's condition by regulating and managing its financial statements so as to increase investor confidence. The purpose of this study is to determine the effect of audit committee characteristics, such as audit committee independence, audit committee size, and audit committee expertise, on earnings management with audit quality and financial performance as moderating variables in the building construction sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Based on the selected sample criteria, there were 80 observations and 20 company samples to fulfill the research objectives. Discretionary accruals were used as a proxy to assess earnings management. The results of the study indicate that the independence of the audit committee affects earnings management. Meanwhile, the size and expertise of the audit committee do not affect earnings management. The interaction variable results show that audit quality can moderate the effect of audit committee independence on earnings management, and audit quality can moderate the effect of audit committee size on earnings management.
PERAN DEWAN KOMISARIS INDEPENDEN DAN KERAGAMAN BUDAYA DEWAN KOMISARIS MEMODERASI HUBUNGAN ANTARA KEBERAGAMAN GENDER DEWAN KOMISARIS DAN PENGUNGKAPAN ESG Fauzan, Muhammad; Zaitul, Zaitul; Ilona, Desi
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.471

Abstract

This study aims to empirically examine the effect of gender diversity on the board of commissioners on ESG disclosure, with cultural diversity and independent commissioners as moderating variables, and three control variables, namely leverage, firm size, and firm age, in LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2023–2024, using a purposive sampling method. A total sample of 42 companies was obtained. The type of data used in this study is secondary data obtained from www.idx.co.id and company websites. The data were analyzed using SPSS and Gretl software. The empirical findings of this study provide evidence that gender diversity on the board of commissioners has a negative effect on ESG disclosure. Cultural diversity and independent commissioners do not have a negative effect on ESG disclosure. Gender diversity on the board of commissioners has no effect on ESG disclosure when moderated by cultural diversity. Furthermore, gender diversity on the board of commissioners has no effect on ESG disclosure when moderated by independent commissioners
Peran Kepemimpinan Rendah Hati dalam Memediasi Hubungan Antara Partisipasi Pegawai dan Perubahan Organisasi Rafidah Elyanis; Riri Lovita; zaitul zaitul
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.898

Abstract

Organisational change is essential for improving public institutions' efficiency, effectiveness, and competitiveness in delivering services. This study explores the influence of employee participation on organisational change, mediated by humble leadership, within the Dinas Pemberdayaan Masyarakat dan Desa in Padang Pariaman Regency. Using a quantitative research method with total sampling (n = 32), data were collected through a closed-ended Likert-scale questionnaire and analysed using Partial Least Squares-Structural Equation Modelling (PLS-SEM) via Smartpls 3. The findings reveal that while employee participation does not directly and significantly affect organisational change, it significantly influences humble leadership. In turn, humble leadership significantly impacts organisational change and mediates the relationship between employee participation and organisational change. These results emphasise the critical role of humble leadership in facilitating effective change management by enhancing employee involvement and readiness for transformation in public sector organisations.
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 Erni Febrina Harahap Ethika , Ethika Eugene Okyere Kwakye Eugene Okyere-Kwakye Fau, Jhon Firman Fausya, Riza Fikran Fikran Galant Emerald Hadi, Zuriyon Hani’aturrofidha, Ikrimah 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 Rafidah Elyanis Rafki Junaidi Rahayu, Raisya Aprilia Rahmad Efendi Reni Yuliviona, Reni Rina Asmeri, Rina Rina Febriani Rina Febriani, Rina Febriani Rini Nulyani Riri Lovita 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 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