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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Proceeding National Conference Business, Management, and Accounting (NCBMA)

Alfiana Antoh

Universitas Cenderawasih

Author-ID : 3414988

Economics, Econometrics & Finance Social Sciences

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PENGARUH MOTIVASI DAN DISIPLIN TERHADAP KINERJA PEGAWAI DENGAN PEMBERIAN INSENTIF SEBAGAI VARIABEL MODERASI Indra Lestari Sumbung; Syaikhul Falah; Alfiana Antoh
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 1 (2017)
Publisher : Universitas Cenderawasih

This research attempts to: (1) is there a significant relation between the incentives and the performance of civil servants at the secretariat of the Jayawijaya regency, (2) is there a significant relation between the discipline and the performance of civil servants in secretariat of Jayawijaya regency, (3) is there a significant relation in motivation to the performance of civil servants by the provision of incentives for moderating variable, and (4) is there a significant relation between the discipline to the performance of civil servants by the provision of incentives for moderating variable. The data used was primary data from the questionnaire distributed to civil servants within the regional secretariat of Jayawijaya regency year of 2015 with 55 of respondents. The analysis method is moderated regression analysis (MRA). Based on the results known that working motivation had a positive and significant impact on working performance of employees; discipline have a negative and insignificant influence on the performance of civil servants; working motivation moderated by the provision of incentives or the granting of additional income have a negative and insignificant influence on the performance of civil servants; the discipline that moderated by the provision of incentives or the granting of additional income had a positive impact but not significantly to working performance of employees. Keyword: motivation, discipline, incentive, performance, Jayawijaya regency

PERAN KUALITAS PELAPORAN KEUANGAN DAN BUDAYA ORGANISASI DALAM MEMITIGASI PERSEPSI KORUPSI Alfiana Antoh; Agustinus Salle
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 4, No 3 (2019)
Publisher : Universitas Cenderawasih

Our study contributes by providing a new insight into the relationship between the quality of financial reporting with perceptions of corruption and how the relationship is moderated by organizational culture. In this article we argue that good quality of financial reporting will reduce perceptions of corruption and a strong organizational culture will further reduce perceptions of corruption. Data was collected by distributing questionnaires to 100 students of the Cenderawasih University Post-graduate program who were local government employees and were processed using moderated regression analysis (MRA). The result support the argument that organizational culture negatively influences perceptions of corruption while the effect of financial reporting quality and the influence of organizational culture moderation on perceptions of corruption are not supported. Finding related to the influence of organizational culture indicate that when there are values, norms and beliefs that are both applied within an organization, members of the organization will behave in accordance with these guidelines and will ultimately reduce the possibility of fraud.Keywords: Quality of Financial Reporting, Organizational Culture, Perception of Corruption, Local Government

PENGARUH TRANSPARANSI KEBIJAKAN PUBLIK TERHADAP PENGETAHUAN DEWAN TENTANG ANGGARAN DENGAN PARTISIPASI MASYARAKAT SEBAGAI VARIABEL MODERASI Siswanto Siswanto; Yundy Hafizrianda; Alfiana Antoh
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 1, No 2 (2016)
Publisher : Universitas Cenderawasih

The Influencing of Public Policy Transparency for Improving the Capability on Budget Public Participation for the Member of Parliaments by Using Moderation Variable. (Case study of Member of Parliament Keerom). The purpose of the study was to investigate the effect of public policy transparency on improving the understanding of Member of Parliament in relation to public budgeting. Survey was conducted to obtain data where the author distributed questionnaires to the respondents. By using regression equation, the study found that the influencing of transparency public policy on the capability of the Member of Parliaments was a significant where indicated the t value (1.350) higher than t table (0.188) with the significant level 0.05. In addition, the influencing of community participation as variables moderate and transparency in public policy showed that there was a positive relationship between transparency public policy and capability of the Member of Parliament on budget.

THE EFFECT OF CORPORATE GOVERNANCE AND b OWNERSHIP STRUCTURE ON SUSTAINABILITY REPORTING QUALITY AS A FINANCIAL SIGNAL: (AN EMPIRICAL STUDY OF FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2021–2024 PERIOD) Muh. Fahri Reza; Cornelia Matani; Klara Wonar; Alfiana Antoh
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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This study aims to analyze the effect of corporate governance and ownership structure on sustainability reporting quality as a financial signal in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Corporate governance in this study is proxied by the size of the board of commissioners and gender diversity of the board of commissioners, while ownership structure is proxied by managerial ownership and institutional ownership. Sustainability reporting quality is considered a non-financial signal that reflects corporate transparency and commitment to sustainable business practices. This research employs a quantitative approach using panel data regression analysis. The sample was selected through purposive sampling, resulting in 11 companies with a total of 44 observations. The data used in this study are secondary data obtained from annual reports, sustainability reports, and share ownership information published by the companies and the Indonesia Stock Exchange. Data analysis was conducted using EViews software. The results indicate that institutional ownership has a positive and significant effect on sustainability reporting quality. Meanwhile, the size of the board of commissioners, gender diversity of the board of commissioners, and managerial ownership do not have a significant effect on sustainability reporting quality. Simultaneously, corporate governance and ownership structure do not have a significant effect on sustainability reporting quality. These findings suggest that improvements in sustainability reporting quality are not solely influenced by corporate governance mechanisms and ownership structure, but also by other factors outside the research model

PENGARUH PENERAPAN GREEN ACCOUNTING DAN IMPLEMENTASI SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI : (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021 – 2024) Melisa Sari Kano; Bill Pangayow; Yulianti Karoma; Alfiana Antoh
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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This study examines the effect of Green Accounting and Sustainability Reporting on corporate financial performance with Good Corporate Governance as a moderating variable in mining companies listed on the Indonesia Stock Exchange during 2021–2024. A quantitative causal associative approach was employed. The sample consisted of 11 companies with 44 observations selected through purposive sampling. Financial performance was measured using Return on Assets (ROA). Green Accounting was measured through environmental cost disclosure analysis, Sustainability Reporting through a CSR Disclosure Index based on GRI Standards, and Good Corporate Governance was proxied by the audit committee. Panel data regression and Moderated Regression Analysis (MRA) were applied using EViews 12. Green AccountingThe results indicate that Green Accounting and Sustainability Reporting do not significantly affect ROA directly. However, Good Corporate Governance strengthens the relationship between sustainability practices and financial performance. These findings suggest that corporate governance mechanisms play a crucial role in translating sustainability initiatives into financial outcomes.

Co-Authors Agustinus Salle Bill Pangayow Cornelia Matani Indra Lestari Sumbung Melisa Sari Kano Muh. Fahri Reza Siswanto Siswanto Syaikhul Falah Wonar, Klara Yulianti Karoma Yundy Hafizrianda

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