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All Journal KRTHA BHAYANGKARA Economicus: Jurnal Ekonomi dan Manajemen Jurnal Akuntansi dan Sistem Informasi
Istianingsih
Universitas Bhayangkara Jakarta Raya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN DIREKSI TERHADAP PROFITABILITAS BUMN SEKTOR NON KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Romi Yunani; Istianingsih; David Pangaribuan
Economicus : Jurnal Ekonomi dan Manajemen Vol. 16 No. 2 (2026): Juni: Economicus : Jurnal Ekonomi dan Manajemen
Publisher : Institut Teknologi dan Bisnis Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v16i2.239

Abstract

This study aims to examine the effects of board characteristics—age, gender, educational level, educational relevance, board size, tenure, and the Board Index—on the profitability of non-financial state-owned enterprises (SOEs). It also investigates the moderating role of firm size in these relationships. The study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS. Board characteristic data were collected from the annual reports of non-financial SOEs for the period 2019–2024. A total of 224 firm-year observations were obtained through purposive sampling. The analysis includes testing direct effects and moderating effects using the bootstrapping procedure. The findings indicate that all board characteristics, including the Board Index, do not significantly influence profitability. However, firm size significantly moderates the relationship between the Board Index and profitability (original sample = 0.137; t = 2.003; p = 0.045). The effectiveness of boards in enhancing financial performance is driven more by organizational dynamics and governance quality than by demographic attributes alone.
Public Financial Accountability and Distributive Justice in International Space Exploration: A Normative Legal Analysis from Indonesia Istianingsih; Sujono; Diding Rahmat
KRTHA BHAYANGKARA Vol. 20 No. 1 (2026): KRTHA BHAYANGKARA: APRIL 2026
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/krtha.v20i1.5144

Abstract

This study examines public financial accountability and distributive justice in international space exploration from a normative legal perspective. Despite the rapid expansion of space activities and the increasing allocation of public funds, international space law remains primarily focused on technical responsibility and liability, while lacking binding norms on fiscal transparency, public financial reporting, and accountability. This normative gap raises concerns regarding the equitable governance of outer space as a global common. Employing normative legal research, this study analyzes key international space law instruments, particularly the Outer Space Treaty (1967) and related conventions, together with Indonesia’s national legal framework under Law No. 21 of 2013 on Space Activities. Statutory, conceptual, and comparative approaches are used to assess the adequacy of existing legal norms. The findings reveal an international fiscal accountability gap that undermines the operationalization of the principle of the province of all mankind and contributes to structural inequality in space exploration. At the national level, Indonesia’s space law framework is largely declarative and insufficiently integrated with public finance regulation. This study concludes that normative reform is required to strengthen fiscal transparency, accountability, and distributive justice in space governance.
Determinan Audit Report Lag dengan Ukuran Perusahaan sebagai Variabel Moderasi Maria Marcelina Sianturi; Istianingsih; Aloysius Harry Mukti
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 4 (2026): Edisi: Juli-September
Publisher : Pustaka Bangsa Indonesia

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Abstract

Penelitian ini bertujuan menguji pengaruh Pengungkapan Tata Kelola Perusahaan, Reputasi Auditor, dan Return on Assets (ROA) terhadap Audit Report Lag dengan Ukuran Perusahaan sebagai variabel moderasi pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2022–2025. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan. Sampel diperoleh melalui purposive sampling sebanyak 466 observasi perusahaan-tahun. Analisis dilakukan menggunakan regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa Pengungkapan Tata Kelola Perusahaan tidak berpengaruh signifikan terhadap Audit Report Lag, sedangkan Reputasi Auditor dan ROA berpengaruh negatif signifikan. Ukuran Perusahaan tidak memoderasi hubungan ketiga variabel independen dengan Audit Report Lag. Secara simultan, seluruh variabel berpengaruh signifikan dengan kontribusi sebesar 12,2%. Temuan ini menunjukkan bahwa penggunaan auditor Big Four dan profitabilitas yang tinggi mempercepat penyelesaian audit serta memberikan implikasi bagi regulator, auditor, dan manajemen perusahaan.
Co-Authors Aloysius Harry Mukti Diding Rahmat Maria Marcelina Sianturi Pangaribuan, David Romi Yunani Sujono