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All Journal 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.
Co-Authors Abbas, Dirvi Surya Daniel Rahandri Imas Kismanah YUDI NUR SUPRIADI