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All Journal Ilomata International Journal of Tax and Accounting Journal of Artificial Intelligence and Digital Business Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS)
Wulandari Harjanti
STIE Mahardhika Surabaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance Iman Supriadi; Wulandari Harjanti; Rahma Ulfa Maghfiroh
Ilomata International Journal of Tax and Accounting Vol. 2 No. 2 (2021): April 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.187 KB) | DOI: 10.52728/ijtc.v2i2.222

Abstract

The bookkeeping occupation has actually an essential function in offering dependable monetary info for the federal authorities, financiers, creditors, investors, workers, debtors, in addition to for the general public as well as various other curious celebrations. This study intends towards analyze the effect of locus of control, auditor expertise, and organizational commitment on auditor performance, towards analyze as well as evaluate whether auditor proficiency mediates the impact of locus of command as well as business dedication on auditor efficiency. This type of research is a quantitative study with a causal approach. Data collection was carried out by dispersing questionnaires straight towards auditors that operate at the Tax obligation Bookkeeping Solid in Surabaya. The results showed that locus of control had a positive effect on auditor expertise and auditor performance. The same thing happened to the organizational commitment variable. Auditor expertise has a significant effect on auditor performance and auditor expertise variable has the ability to moderate the impact of locus of command as well as business dedication on auditor efficiency. This examine shows the impact of locus of command as well as business dedication on auditor efficiency. The outcomes revealed that if the auditors have actually a higher dedication towards the company, it will result in increased performance. These findings have implications for the inculcation of organizational and professional values ​​in auditors.
Analisis Peran E-Commerce dalam Meningkatkan Perkembangan Bisnis pada Wirausaha Berskala Mikro di Kabupaten Sidoarjo Arif Azmi; Wulandari Harjanti; Sri Wahyuni
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 1 (2024): NOVEMBER 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i1.170

Abstract

This study aims to analyse the role of e-commerce in improving business development in micro-scale entrepreneurs in Sidoarjo Regency. E-commerce has become one of the solutions for entrepreneurs to expand markets and increase sales without being limited by geographical location. The research method used is descriptive quantitative, with data collection through questionnaires distributed to 100 micro-entrepreneurs in Sidoarjo Regency. The results show that the use of e-commerce significantly has a positive impact on increasing sales, operational efficiency, and market access. In addition, e-commerce also helps micro-entrepreneurs in facing the challenges of competition with larger businesses. Thus, e-commerce implementation is an important strategy for micro-entrepreneurs in Sidoarjo Regency to consider in order to improve their competitiveness and business growth.
Pengaruh Kualitas Laba terhadap Nilai Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderasi Alfi Falah Aghnia; Wulandari Harjanti; Nanik Kustiningsih
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 1 (2024): NOVEMBER 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i1.171

Abstract

The purpose of this research is to investigate the impact of earnings quality on a company's worth, taking into account managerial ownership as a moderating element. It is anticipated that good earnings quality will boost the trust of investors and stakeholders in the company's performance, leading to a favourable impact on its overall value. However, the role of managerial ownership can moderate this relationship, considering that managers who own company shares tend to have more incentives to improve the quality of financial reports. The study utilised moderated regression analysis to examine a group of manufacturing firms on the Indonesia Stock Exchange from 2018 to 2022. Findings revealed a strong positive impact of earnings quality on company worth, with managerial ownership playing a role in enhancing this connection. Thus, it is suggested that managerial ownership can amplify the influence of earnings quality on enhancing the value of a company.
Pengaruh Return on Assets, Return on Equity, dan Non Performing Loan terhadap Kewajiban Penyediaan Modal Minimum Aurora Alchuurun’ain; Wulandari Harjanti; Abdul Hamid
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11017

Abstract

Penelitian ini bertujuan menganalisis pengaruh Return on Assets (ROA), Return on Equity (ROE), dan Non-Performing Loan (NPL) terhadap Kewajiban Penyediaan Modal Minimum (KPMM) pada PT BPR Abrin Centra Artha periode 2019–2024. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan data sekunder berupa laporan keuangan bulanan yang telah diaudit dan dipublikasikan. Pengumpulan data dilakukan melalui dokumentasi, sedangkan penentuan sampel menggunakan purposive sampling berdasarkan kelengkapan variabel penelitian, sehingga diperoleh 72 observasi. Analisis data dilakukan menggunakan SPSS 25 melalui statistik deskriptif, uji asumsi klasik, regresi linear berganda, uji parsial, uji simultan, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa ROA secara parsial tidak berpengaruh signifikan terhadap KPMM dengan nilai signifikansi 0,807. ROE berpengaruh positif dan signifikan terhadap KPMM dengan nilai signifikansi 0,013, yang menunjukkan bahwa kemampuan bank menghasilkan laba dari modal pemilik berkontribusi terhadap penguatan posisi permodalan. Sementara itu, NPL tidak berpengaruh signifikan terhadap KPMM dengan nilai signifikansi 0,978. Secara simultan, ROA, ROE, dan NPL berpengaruh signifikan terhadap KPMM, yang ditunjukkan oleh nilai F sebesar 11,671 dan signifikansi 0,000. Nilai adjusted R square sebesar 0,314 menunjukkan bahwa ketiga variabel mampu menjelaskan 31,4 persen variasi KPMM, sedangkan sisanya dipengaruhi faktor lain di luar model. Temuan ini menegaskan pentingnya pengelolaan profitabilitas berbasis ekuitas, kebijakan permodalan, dan pengendalian risiko kredit untuk menjaga ketahanan serta keberlanjutan BPR.
Co-Authors Abdul Hamid Alfi Falah Aghnia Arif Azmi Aurora Alchuurun’ain Iman Supriadi Kustiningsih, Nanik Rahma Ulfa Maghfiroh Sri Wahyuni