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PENGARUH MEKANISME CORPORATE GOVERNANCE,AUDIT TENURE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DAN INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan BUMN yang terdaftar di BEI Tahun 2014-2018) Anistya Vinta Desi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 7, No 1 (2022): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v7i1.8935

Abstract

The study was conducted in order to find out the effect of corporate governance mechanisms by proxying the size of board and independent board, audit tenure and company size on earnings management and financial statement integrity of BUMN companies listed on the Indonesia Stock Exchange that published financial statements for the period 2014-2018 . By using purposive sampling technique, 65 company samples were obtained and analyzed using multiple linear regression. The results of this study indicate that (1) Size Board has a positive effect on the integrity of financial statements (2) Independent board does not affect the integrity of financial statements (3) Audit Tenure does not affect the integrity of financial statements (4) Firm size does not affect the integrity of the report finance (5) Earnings management does not affect the integrity of financial statements (6) Size Board has a positive effect on earnings management (7) Independent Board has no effect on earnings management (8) Audit Tenure has positive effect on earnings management (9) Size of company influences positive towards earnings management (10) Size Board influences the integrity of financial statements mediated by earnings management variables (11) Independent Board influences financial statement integrity is not mediated by earnings management variables (12) Audit Tenure on Integrity of Financial Statements n not mediated by Earnings Management (13) Firm size towards the Integrity of Financial Statements is mediated by Earnings Management variables.
Pengaruh Kualitas Pelayanan dan Kualitas Produk Terhadap Kepuasan Nasabah di Kantor Pusat PT. BPR SERANG Anistya Vinta Desi; Mas Findi Mulya Saputra; Mulyanah Mulyanah
Sains: Jurnal Manajemen dan Bisnis Vol 18, No 2 (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v18i2.41219

Abstract

This study aims to analyze the effect of service quality and product quality on operational customer satisfaction at PT BPR Serang. The research object consisted of 100 PT BPR Serang customers who applied for credit facilities. This study employed a quantitative approach using a survey method. Data were collected through questionnaires using a five-point Likert scale and analyzed using SPSS version 26, including validity tests, reliability tests, classical assumption tests, and hypothesis testing. Supporting data were obtained through interviews with the Credit Leader and customers involved in credit agreements. The results indicate that service quality has a positive effect on customer satisfaction, reflected in the company’s ability to fulfill customer needs and expectations during the credit application process. Product quality also has a positive influence on customer satisfaction, as the credit products offered provide advantages that meet customers’ financing needs. The findings suggest that improvements in service quality and product quality simultaneously contribute to increasing customer satisfaction at PT BPR Serang.