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All Journal Journal of Economic, Bussines and Accounting (COSTING) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Indonesian Journal of Innovation Studies Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis eCo-Fin Jurnal Pengabdian Mandiri The Es Accounting and Finance Soedirman Accounting, Auditing and Public Sector Journal
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The Influence of Internal Control, Leadership, and Apparatus Competence on Village Fund Accountability in Pringsewu Mutiara Kusuma Wardani; Fitri Mareta; Depita Anggraini
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.664

Abstract

This study examines the effects of internal control systems, village-head leadership style, and village apparatus competence on village fund management accountability in Pringsewu District, Pringsewu Regency. A quantitative survey and total sampling were applied to 60 officials from ten villages in Bali. The instrument comprised 24 five-point Likert items and was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4.0. All constructs met the convergent validity and reliability criteria. The model explained 72.9% of the variance in accountability. Internal control (β=0.420, t=5.986, p<0.001), village-head leadership (β=0.439, t=5.580, p<0.001), and apparatus competence (β=0.478, t=6.149, p<0.001) had positive and significant effects. Village fund accountability requires a combination of formal controls, participatory leadership, and competent personnel. Apparatus competence produced the largest path coefficient. The cross-sectional design, self-reported data from one district, sample of 60 respondents, and unavailable f², Q², Standardized Root Mean Square Residual (SRMR), Heterotrait-Monotrait Ratio (HTMT), and PLSpredict statistics constrain causal inference and generalizability. The findings provide a policy basis for integrating financial training, the segregation of duties, periodic monitoring, and participatory decision forums.
Interim Financial Reporting Integrity Firm Size and Leverage in Stock Pricing: Analisis Pengaruh Integritas Laporan Keuangan Interim, Ukuran Perusahaan dan Leverage Terhadap Harga Saham Rido Firnando; Rusmianto Rusmianto; Depita Anggraini
Indonesian Journal of Innovation Studies Vol. 27 No. 4 (2026): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v27i4.2302

Abstract

General Background: Stock prices are important indicators in capital markets because they reflect market valuation of corporate ownership and are closely considered by investors. Specific Background: Infrastructure companies operate in capital-intensive and long-term projects, while the sector experienced a significant decline during 2022–2024. Interim financial reporting, firm size, and leverage therefore constitute relevant financial characteristics for examining stock prices. Knowledge Gap: Previous evidence presented in the study indicates inconsistent findings concerning the information content of interim financial reporting and the relationship between leverage and stock prices, creating a basis for examining these variables in contemporary infrastructure-sector conditions. Aims: This study examines interim financial reporting integrity, firm size, and leverage in relation to stock prices of infrastructure companies listed on the Indonesia Stock Exchange during 2022–2024. Results: Using purposive sampling, the study selected 30 companies from a population of 70, producing 270 observations. Multiple linear regression was conducted using SPSS. Interim financial reporting integrity and firm size showed positive and significant partial relationships with stock prices, with standardized coefficients of 0.634 and 1.045, respectively. Leverage showed a negative and significant relationship, with a standardized coefficient of −0.297 and p = 0.023. Novelty: The study examines the three financial characteristics simultaneously within infrastructure companies during the 2022–2024 period. Implications: The findings indicate that investors consider reporting integrity, corporate scale, and financial leverage when assessing infrastructure-sector stocks. Highlights: Conservatism accruals showed a positive standardized coefficient of 0.634. Corporate scale recorded a standardized coefficient of 1.045. Debt-to-equity ratio showed a negative coefficient of −0.297 with p = 0.023. Keywords: Degradation, Stock Price, Equity
Co-Authors Annisa Cahyanita Annisa Fitri Damayanti Dela Zati Sapitri Destia Pentiana Fitri Mareta Jumri Jumri Kusmaria Lina Budiarti Mutiara Kusuma Wardani Nenden Indah Nawangsih Ni Kadek Ayu Nirwana Ni Made Ayu Wardani Rido Firnando Ridwansyah, Eksa Rizqy Aiddha Yuniawati Rodiani Rodiani Rusmianto Rusmianto Samuel Samuel Sarni Handayani Puspita Sari Sugianto Sugianto Wahyu Setyawan Zukryandry Zukryandry