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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Terapan Manajemen dan Bisnis Jurnal Ekonomi
Elvin Bastian Elvin Bastian
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH TATA KELOLA PERUSAHAAN DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH DIVIDEN DAN KINERJA KEUANGAN Ulfa Khairunisa; Elvin Bastian; Dadan Ramdhani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.186 KB) | DOI: 10.32670/fairvalue.v3i2.941

Abstract

This study aims to determine the effect of corporate governance and intellectualcapital on corporate value with dividend and financial performance as moderatingvariables. The population in this study consists of all companies listed in LQ45 inIndonesian Stock Exchange. Samples are selected by purposive sampling techniquewith certain criteria: companies listed in the LQ45 index between 2015 and 2019,companies that issued financial statements between 2015 and 2019, companies thatdistributed dividends between 2015 and 2019 and companies that apply theprinciples of corporate governance. This research used 215 companies. The datawere analyzed using the Moderated Regression Analysis (MRA) analysis technique.The result of this study shows that corporate governance and intellectual capital have positively significant influence on corporate value. In addtition, dividend andfinancial performance moderate the relationship of corporate governance andintellectual capital. But dividend did not moderate the relationship of corporategovernance and financial performance as well as the relationship of financialperformance with coporate governance and intellectual capital.
Pengaruh Sumber Daya Manusia, Sistem Informasi Akuntansi, Dan Teknologi Informasi Terhadap Kecenderungan Kecurangan Akuntansi Elvin Bastian; Sely Indah Nurfaliani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.6303

Abstract

The Research to how human resources, accounting information systems, and information technology affect the tendency of accounting fraud. Type research is quantitative, and the data used are primary data sourced from questionnaires distributed to manufacturing companies in Cilegon City according to the sample criteria using proposive sampling. The sample research is middle management and low management manufacturing companies located. Of the 120 questionnaires distributed, only 54 were processed. the data analyzed with IBM SPSS software version 23. The results obtained are Human Resources, Accounting Information Systems, and Information Technology partially have a positive and significant effect on the tendency of accounting fraud.
EFFECT OF WORK EXPERIENCE, COMPETENCE AND INDEPENDENCE ON AUDIT QUALITY WITH ETHICS Yudha Adi Prakasa; Elvin Bastian; Dadan Ramdhani
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 9, No 2 (2023): VOLUME 9 NUMBER 2 (2023)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v9i2.3549

Abstract

This study aims to examine the effect of work experience, competence and independence on audit quality with ethics as a moderating variable. The object of research is the Internal Control Unit (SPI) in the Work Area of Inspectorate IV (Dikti Dikti, Inspectorate General of the Ministry of Education, Culture, Research and Technology) with a total sample of 164 people. Data analysis used moderator regression analysis which was processed with SPSS. Based on the results of the study, it was found that experience had a positive and significant effect on audit quality. Competence has a positive and significant effect on audit quality. Independence has no effect on audit quality. Audit ethics has a positive moderating effect on the relationship between experience and audit quality. Audit ethics does not moderate the relationship between competence and audit quality. Audit ethics has a positive moderating effect on the relationship of independence to audit quality. 
The Effect Of Budget Participation On Managerial Performance With Psychological Capital And Job Relevant Information As Mediation Variables Nila Munana; Elvin Bastian; Tri Lestari
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 6 No 2 (2023): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v6i2.2404

Abstract

The purpose of this study was to investigate the mediating impact of psychological capital and job relevant information on the budget participation to job performance at the public sector managers in the South Tangerang City Government. Data analyzed using SEM-PLS. The SEM-PLS allows the examination of the direct effects of budget participation on job performance and the indirect effects between budget participation and job performance that run through psychological capital and job relevant information. The findings of this study are that psychological capital fully mediates influence of budget participation to job performance, job relevant information fully mediates influence of budget participation to job performance. Limitations of this study are using questionnaire media to obtain primary data so that it relies on the level of respondent perception so that the subjectivity factor can be contained in it. Second limitation is generalizability of samples. Despite its limitations, this study has both academic and practical implications. The study adds to the job performance literature in a public sector organizations. The study also finds that manager’s job performance can be improved by minimizing Psycap and JRI. Future research should study other mediation variables on the effect of budget participation on job performance.
THE EFFECT OF RISK-BASED INTERNAL AUDIT PLANNING AND COMPETENCE ON AUDIT QUALITY WITH THE INTERNAL AUDITOR PARADIGM AS A MODERATING VARIABLE Nuke Nugraha; Helmi Yazid; Elvin Bastian
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.957 KB)

Abstract

The research was conducted to determine how much influence the risk-based planning of internal audits and competence on audit quality with the paradigm of internal auditors as a moderating variable. The object of the study was carried out at the Inspectorate General of the Ministry of Education and Culture of the Republic of Indonesia with the number of samples determined by 100 auditors. Data collection using questionnaires which were then analyzed using the SEM-PLS approach. The results of this study prove that good risk-based internal audit planning will achieve quality audit goals. In addition, auditors who have good competence will also affect the quality of audit results. The auditor paradigm has proven to moderate by weakening the role of competence on audit quality and strengthening the influence of risk-based internal audit planning on audit quality. This study concludes that good audit planning will achieve quality audit goals and an auditor with good competence will affect the quality of audit results.
Co-Authors Dadan Ramdhani Helmi Yazid Munawar Muchlish Nila Munana Nuke Nugraha Sely Indah Nurfaliani Tri Lestari Ulfa Khairunisa Yudha Adi Prakasa