Article Per Year (5 Year)
p-Index From 2021 - 2026
1.452
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi dan Bisnis Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JURNAL PENDIDIKAN TAMBUSAI Al-Kharaj: Journal of Islamic Economic and Business Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Soso-Q : Jurnal Manajemen Jurnal Bina Bangsa Ekonomika Media Bina Ilmiah Kupna Akuntansi: Kumpulan Artikel Akuntansi
Sitanala, Theresia Febiengry
Fakultas Ekonomi, Universitas Pattimura Ambon
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
SUPERIOR AUTHORITY AND FRAUDULENT IN PROCUREMENT OF GOODS/SERVICES: THE ROLE OF CODE OF ETHICS Sitanala, Theresia Febiengry
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 2 December 2019
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v5i2.374

Abstract

An increase in the number of corruption cases in the goods and services procurement at government agencies in Indonesia causes the country to suffer significant losses. This condition proves the noncompliance of the goods and services procurement officials with the code of ethics for the implementation of goods and services procurement. Corruption cases in the goods and services procurement tend to involve goods and services procurement officials, both as Budget User Authorities, Commitment Making Officials, and Technical Implementation Activities Officials. In other words, officials (superiors) use their authority to commit fraud in the goods and services procurement. The purpose of this study is to determine and evaluate the role of the code of ethics on the influence of superior authorities on fraudulent acts in goods and services procurement of government agencies in Indonesia. This study used the laboratory experiments method with the accounting students of Pattimura University, Ambon as the participants and a two-way ANOVA with a 2x3 factorial experimental design as a data analysis technique. The results of this study show that superior authority plays an important role in influencing the occurrence of fraudulent acts in the goods and services procurement, and a code of ethics can reduce it. There is a difference in the tendency to commit fraud in the goods and services procurement when there is a superior authority and no superior authority. The tendency to commit fraud will be smaller for individuals who are asked to read the code of ethics and signatures it compared to only reading the code of ethics and without a code of ethics.
The Effect Of Green Accounting And Green Banking On Company Value With GCG as A Moderating Variable (Empirical Study on Banking Companies for the Period 2021-2023) Franco Benony Limba; Theresia Febiengry Sitanala; Adonia Anita Batkunde; Dewi Nidia Soepriadi; Alfrin Ernest Marthin Usmany
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8192

Abstract

This study aims to analyze the influence of Green Accounting and Green Banking on Company Value, with Good Corporate Governance (GCG) as a moderating variable, in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This research is motivated by the increasing attention to sustainability practices in the financial sector and the need to ensure that environmentally friendly policies can provide added economic value to companies. The research method used is a quantitative approach with moderated regression analysis. Secondary data were obtained from annual reports and banking sustainability reports during the study period. The results show that Green Accounting has a positive and significant effect on Company Value. Conversely, Green Banking has a positive but insignificant effect on Company Value. Furthermore, the moderating role of GCG on the relationship between Green Accounting and Company Value is proven to be positive but insignificant. Meanwhile, GCG significantly moderates the relationship between Green Banking and Company Value, but with a negative direction. This study emphasizes the importance of integrating sustainability policies and corporate governance so that positive signals sent through environmentally friendly practices can be translated into increased company value.
Co-Authors Alfrin Ernest Marthin Usmany Amelia Josefien Viotty Radianto Batkunde, Adonia Anita Dewi Nidia Soepriadi Dirk Berly Tehuayo FRANCO BENONY LIMBA Franco Benony Limba Janet Wilsye Litualy LINDA GRACE LOUPATTY Litualy, Janet Wilsye Muhammad Fadila Laitupa Senda Yunita Leatemia Shella Gilby Sapulette Tehupuring, Ronald Thimotina Killay USMANY, ALFRIN ERNEST MARTHEN