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All Journal Jurnal Buana Akuntansi Quantitative Economics and Management Studies Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Anita Ardiyanti
Universitas Muhammadiyah Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics

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Competitive Advantage as Role Moderation Between System-Driven Performance and Economic Performance Dirvi Surya Abbas; Daniel Rahandri; Imas Kismanah; Anita Ardiyanti
Quantitative Economics and Management Studies Vol. 3 No. 2 (2022)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.61 KB) | DOI: 10.35877/454RI.qems886

Abstract

This paper aims to determine the relationship between environmental performance, corporate image, corporate social performance on economic performance by including competitive advantage as a moderator, as well as to describe why and how it is important to carry out corporate care for the environment by companies. This study also aims to expand the topic of discussion by including more variables related to aspects that affect company performance. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 Period. The sampling technique used the purposive sampling technique. Based on predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data logistic regression analysis. This paper provides an empirical view of how environmental factors greatly affect the company's performance. This shows that the increase in good company performance generally comes from companies that pay attention to corporate social responsibility, so that they can have an advantage in competition in the market. Based on the research approach method used, this is a weakness of this study because this research cannot be generalized. It is hoped that future researchers will be able to explore the proportions of other variables that can be used in further research. These results support the legitimacy theory; one of the arguments (O’Donovan 2002) states that in the view of legitimacy, the relationship between profitability and the level of social performance is when the company has a high level of profit, the company considers it unnecessary to report things that can interfere with information. Consumers who are increasingly aware of environmental issues will look for environmentally friendly products. As a follow-up impact, the company will look for suppliers who can solve ecological problems; this will affect increasing the selling power of products or services and can improve the company's economic performance. This paper fulfills the identified need to study how environmental performance supports business excellence thereby improving company performance
EFEKTIVITAS PENGENDALIAN INTERNAL, DAN KOMPETENSI SUMBER DAYA MANUSIA, TERHADAP IMPLEMENTASI GOOD GOVERNANCE SERTA IMPIKASINYA PADA PENCEGAHAN FRAUD DALAM PENGELOLAAN KEUANGAN DESA DI KABUPATEN TANGERANG Anita Ardiyanti; Yudi Nur Supriadi
Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Vol 3, No 1 (2018): JURNAL AKUNTANSI MANAJERIAL, ISSN (E): 2502-6704
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.104 KB) | DOI: 10.52447/jam.v3i1.1217

Abstract

Penelitian ini dilakukan untuk untuk mengetahui dan menganalisis pengaruh sistem pengendalian internal, dan kompetensi sumber daya manusia, terhadap implementasi good governance serta impikasinya pada pencegahan fraud dalam pengelolaan keuangan desa di Kabupaten Tangerang. Sampel dalam penelitian ini adalah perangkat desa sebanyak 150 responden dengan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif dengan menggunakan model SEM (Structural Equation Modelling) program AMOS 22. Hasil dari penelitian ini menunjukkan bahwa adanya pengaruh yang positif sistem pengendalian internal, dan kompetensi sumber daya manusia, terhadap implementasi good governance serta impikasinya pada pencegahan fraud dalam pengelolaan keuangan desa di Kabupaten Tangerang secara signifikan. Interpretasi  dari hasil penelitian ini akan memiliki arti yang penting  untuk menentukan strategi yang jelas dalam meningkatkan pencegahan Fraud dalam pengelolaan keuangan Desa di Kabupaten Tangerang dari hasil perhitungan pengaruh langsung, tidak langsung  dan pengaruh total menghasilkan nilai kebaharuan dari sebuah teori dan empirisnya.
CEO Ethnicity, Operational Complexity, and Financial Reporting Complexity on Financial Reporting Timeliness: The Moderating Role of Leverage in Indonesian Infrastructure Firms (2021–2024) Suparman; Dirvi Surya Abbas; Anita Ardiyanti
Jurnal Buana Akuntansi Vol. 11 No. 1 (2026): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/dp897604

Abstract

This study investigates the effect of CEO ethnicity, operational complexity, and financial reporting complexity on financial reporting timeliness, with leverage serving as a moderating variable in Indonesian infrastructure firms during 2021–2024. Although prior research has examined financial determinants of reporting timeliness, limited attention has been given to executive demographic characteristics, particularly CEO ethnicity, within emerging market contexts. In addition, empirical findings regarding organizational complexity remain inconsistent, and the moderating role of leverage in shaping reporting discipline is underexplored. Grounded in Upper Echelons Theory, Agency Theory, and Signaling Theory, this study employs panel data regression analysis on infrastructure firms listed on the Indonesia Stock Exchange. The results show that CEO ethnicity and operational complexity significantly influence financial reporting timeliness. Financial reporting complexity demonstrates conditional effects depending on leverage levels. Leverage strengthens the relationship between managerial characteristics and reporting discipline, indicating that creditor monitoring plays a disciplinary and signaling role. The study contributes theoretically by integrating executive demographic attributes with governance and signaling mechanisms in explaining reporting timeliness. Practically, the findings provide insights for regulators, investors, and boards regarding executive selection, monitoring mechanisms, and capital structure management in capital-intensive sectors.
The influence of financial distress, independent commissioner, audit tenure, and institutional ownership on financial statement integrity Anita Ardiyanti; Dirvi Surya Abbas; Suparman
Jurnal Buana Akuntansi Vol. 11 No. 1 (2026): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/5f0jth21

Abstract

This study aims to analyze the effect of financial distress, independent commissioners, audit tenure, and institutional ownership on the integrity of financial statements in non-cyclical customer sector companies in Indonesia listed on the Indonesia Stock Exchange from 2021 to 2024. Data were obtained from financial statements using multiple regression analysis. The sample used in this study consisted of 131 companies selected using purposive sampling, taking into account several predetermined criteria. The data were analyzed using panel data regression techniques with the help of E-views 12 software. The results of this study indicate that FD and AT have a significant effect on financial statement  integrity,  while  independent  commissioners  and institutional ownership have no effect on financial statement integrity.
Co-Authors Abbas, Dirvi Surya Daniel Rahandri Imas Kismanah Suparman YUDI NUR SUPRIADI