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The Factors Influencing the Risk Based Internal Audit in Improving the Effectiveness of Internal Audit Taufik Kurniawan; Rina Br Bukit; Keulana Erwin
International Journal of Social Science and Business Vol. 7 No. 4 (2023): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i4.51371

Abstract

Internal Control System (SPI) weaknesses hamper government performance; Therefore, the concept of Risk-Based Internal Audit (RBIA) through risk determination techniques based on priority scales is thought to be able to improve the effectiveness of internal control in North Sumatra Province. The purpose of this study is to determine the impact of Professional Development, Top Management Commitment, and the Role of Internal Audit on Risk-Based Internal Audit (RBIA), as well as its impact on the Effectiveness of Internal Audit both directly and indirectly in North Company. Sumatra Provincial Inspectorate. This study took quantitative methods. The population of this study is the Functional Position of Internal Auditor and Local Government Affairs Supervisor (PPUPD) which amounts to 101 people, while the informant is a party who understands the implementation of RBIA, namely Auxiliary Inspectors. The sampling technique used is census, meaning that the entire population is sampled in the study. The test used a variant-based Structural Equation Modeling (SEM) model with the Partial Least Squares (PLS) technique. Professional Development, Top Management Commitment, and the Role of Internal Audit are variables that allegedly affect the success of RBIA implementation in improving Internal Audit Effectiveness. The results showed that Professional Development, Top Management Commitment, and the Role of Internal Audit had a significant positive effect on the successful implementation of risk management with the RBIA method. The implication of these findings is the importance of the role of Professional Development, Top Management Commitment, and the Role of Internal Audit in improving the effectiveness of internal control within local government.
Analisis Penggunaan Aset dalam Pengukuran Profitabilitas PT Adaro Minerals Indonesia Tbk Wahyul Huda Nanda; Sabariah Sabariah; Rona Lamretta Sinurat; Rina Br Bukit
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 5 No. 4 (2023): Ranah Research : Journal Of Multidisciplinary Research and Development (Agustus
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v5i4.787

Abstract

The primary objective of this study is to examine and assess the correlation between the utilisation of assets and the profitability of PT Adaro Minerals Indonesia Tbk, commonly referred to as AMI. The study employed a descriptive analytic methodology. Based on the data spanning from 2020 to 2022, it was observed that, with the exception of the working capital ratio in 2022, there was a consistent upward tendency in the account receivable turnover ratio, fixed asset turnover ratio, and total asset turnover ratio of the company. This pattern ultimately contributed to the overall stability of the company's profitability. The profitability ratios, including Gross Profit Margin (GPM), Net Profit Margin (NPM), Operating Margin, and Return on Assets (ROA) ratios, exhibit an upward trend for the period spanning from 2020 to 2022. The rise in the activity ratio can typically be attributed to a decline in firm assets, followed by an annual gain in income. The effective utilisation of assets inside a company exhibits a strong correlation with the company's profitability, which has demonstrated a consistent and upward trend over the past three years. The upward trajectory observed in the company's account receivable turnover, fixed asset turnover, total asset turnover, and cash turnover ratios has led to a corresponding enhancement in the company's profitability.
THE IMPLEMENTATION OF ACCOUNTANTS’ PROFESSIONAL CODE OF ETHICS IN DEVELOPED AND DEVELOPING COUNTRIES: A LITERATURE REVIEW Masse, Finka Azzahra Utami; Angel, Yolanda; Bukit, Rina br
UTSAHA: Journal of Entrepreneurship Vol. 2 Issue 4 (2023)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/joe.v2i4.438

Abstract

The accounting profession has a crucial role in maintaining integrity and transparency in corporate financial reporting, which has a direct impact on investor confidence and financial market stability. Therefore, all accountants in both developed and developing countries must respect the code of ethics issued by the professional association of accountants. This research aims to compare the implementation of accounting codes of ethics in developed and developing countries to identify the differences and similarities in ethical accounting practices. This research describes the differences in the context of accounting ethics between developed and developing countries and their implications for accounting practice. In addition, this research also highlights the challenges that developing countries face in implementing the principles of accounting ethics codes and examines the opportunities for improvement in the accounting field. This research uses a qualitative descriptive approach using the literature review method. This research identifies that within the past years, cases of violating the professional code of ethics of accountant have occurred in both developed and developing countries. Every accountant, whether in developed or developing countries, is expected to adhere to these principles in their practice. Furthermore, implementing these principles is essential to maintaining public trust and the sustainability of the accounting profession.
Analisis Pengaruh Kinerja Lingkungan, Biaya Lingkungan, Ukuran Perusahaan, dan Kepemilikan Institusional Terhadap Kinerja Keuangan Dengan Pengungkapan CSR Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Perkebunan Yang Terdaftar di BEI Pada Tahu Aruan, Roberto Bobhope; Bukit, Rina Br.; Nasution, Fahmi Natigor
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5697

Abstract

Penelitian ini bertujuan untuk mengetahui analisis pengaruh kinerja lingkungan, biaya lingkungan, ukuran perusahaan, dan kepemilikan institusional terhadap kinerja keuangan dengan pengungkapan corporate social responsibility sebagai variabel intervening. Jenis penelitian asosiatif. Populasi pada penelitian ini adalah perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia Tahun 2019-2022. Dengan menggunakan metode purposive sampling, terdapat13 yang memenuhi kriteria dengan total 52 data set. Pengolahan data menggunakan Smart PLS 4. Hasil penelitian ini menunjukkan bahwa kinerja lingkungan berpengaruh positif dan signifikan terhadap kinerja keuangan, biaya lingkungan tidak berpengaruh terhadap kinerja keuangan, ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan, kepemilikan institusional berpengaruh positif dan signifikan terhadap kinerja keuangan, CSR berpengaruh positif dan signifikan terhadap kinerja keuangan, CSR mampu memediasi pengaruh kinerja lingkungan terhadap kinerja keuangan, CSR tidak mampu memediasi hubungan biaya lingkungan terhadap kinerja keuangan, CSR tidak mampu memediasi hubungan ukuran perusahaan terhadap kinerja keuangan, dan CSR mampu memediasi pengaruh kepemilikan institusional terhadap kinerja keuangan.
The Influence of Internal Control System, Individual Morality, and HR Competency on Fraud Prevention with Good Governance as An Intervening Variables: Study on OPD Deli Serdang Regency, North Sumatra Br Sinaga, Ananda Sabrida Tora; Br Bukit, Rina; Rujiman
Jurnal Sains Sosio Humaniora Vol. 5 No. 1 (2021): Volume 5, Nomor 1, Juni 2021
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v5i1.42100

Abstract

This study aims to determine the effect of internal control systems, individual morality, and human resource competence on fraud prevention at OPD Deli Serdang Regency. In addition, this study also aims to determine whether good governance is able to mediate the effect of the internal control system on fraud prevention in OPD Deli Serdang Regency. This type of research is a causal associative research. This study uses a quantitative approach. This research was conducted on all OPDs (Regional Apparatus Organizations) in the Deli Serdang Regency Government. The sample in this study amounted to 83 people. While the data analysis technique used is PLS (Partial Least Square) with the help of SmartPLS software which is run on computer media. The results found in this study indicate that the internal control system has a positive and significant effect on fraud prevention in OPD Deli Serdang Regency. Individual morality has a positive and significant effect on fraud prevention. HR competencies do not have a significant effect on fraud prevention. Good governance is able to mediate the influence of the internal control system on fraud prevention. Good governance is able to mediate the effect of individual morality on fraud prevention. Meanwhile, good governance is not able to mediate the effect of HR competence on fraud prevention in OPD Deli Serdang Regency.
THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE AND DEBT POLICY ON FIMR VALUE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE IN BASIC INDUSTRY AND CHEMICAL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Herdini Br Sitepu; Rina Br. Bukit; Sirojuzilam Hasyim
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4286

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) disclosure and debt policy on firm value, with institutional ownership as a moderating variable. The research focuses on basic industry and chemical sector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024. Using a quantitative approach with secondary data from annual reports, sustainability reports, and financial statements, this study employs purposive sampling resulting in 30 companies with 120 observations. Data analysis utilizes panel data regression. The results indicate that ESG disclosure has a positive and significant effect on firm value, while debt policy has a negative effect on firm value. However, institutional ownership cannot strengthen the relationship between ESG and firm value. Conversely, institutional ownership actually weakens the effect of debt policy on firm value. This research provides contributions for company management, investors, and regulators to pay more attention to ESG disclosure as a strategy to enhance firm value, while carefully considering capital structure in the context of institutional ownership.
The Effect Of Understanding Regional Financial Accounting Systems, Regional Financial Management And Accountability On Opd Performance With Supervision As Moderating Variables In Morita Rahel Promovenda, Bella; Br Bukit, Rina; Gaddafi, Muammar
Journal of World Science Vol. 1 No. 8 (2022): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v1i8.85

Abstract

The changes that have taken place since the beginning of the 1998 reform have brought changes to national development, including the performance of the regional organization (OPD) with supervision as a moderating variable in the provincial Government of North Sumatra. Population of this research is the Budget User Authority, the Technical Activities Executive Officer, Financial administration officer across the regional working units. The sampling technique used is the saturated sampling technique. The number of OPD is The hypotheses were analyzed using the Structural Equation Model (SEM) method with the help of SmartPLS 3.0 software. The results of this study were the understanding of the regional financial accounting systems,regional property management, accountability influence the Regional Working Unit Performance simultaneously. Supervision has no positive effect and does not significantly moderate the influence of Regional Financial Management on Performance OPD the Provincial Government of North Sumatra
THE IMPACT OF INTELLECTUAL CAPITAL ON FIRM VALUE AND FINANCIAL PERFORMANCE AS INTERVENING VARIABLES IN MANUFACTURING COMPANIES IN THE BASIC AND CHEMICAL INDUSTRIAL SECTORS ON INDONESIA STOCK EXCHANGE YEAR 2012-2020 Marpaung, Pertiwi; Br Bukit, Rina; Absah, Yeni
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.634

Abstract

This study aims to determine the effect of intellectual capital on firm value and financial performance as an intervening variable. In addition, this study also aims to determine whether financial performance can be used as an intervening variable in this research model.This type of research is quantitative research. The population in this study are manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange. Samples were taken using a non-probability sampling technique with purposive sampling method, so that 13 companies were selected with 117 total observations. The data analysis technique used path analysis technique.The results of the analysis show that VACA and VAHU have no significant effect on financial performance while STVA has a significant effect on financial performance. VACA and VAHU have a significant effect on firm value while STVA has no significant effect. The financial performance variable cannot mediate the effect of VACA and VAHU on firm value while it can mediate the effect of STVA on firm value.
ANALYSIS OF THE EFFECTS OF FINANCIAL LITERACY, FINANCIAL TECHNOLOGY, AND SOCIAL CAPITAL ON PERFORMANCE US MSMEs THROUGH FINANCIAL INCLUSION INTERVENING VARIABLES (Case Study of MSMEs in Medan Marelan District) Nia Dwi Syafira; Syahyunan; Rina Br. Bukit
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1662

Abstract

This study aims to analyze the influence of financial literacy, financial technology and social capital on the performance of MSMEs through financial inclusion as an intervening variable (case study of MSMEs in Medan Marelan District). Associative type of research. The population of this study were all culinary SMEs in Medan Marelan District. Sampling used the proportional stratified random sampling method of 170 respondents. Data processing uses Smart PLS 3. The research results show that financial literacy has a positive and significant effect on the performance of MSMEs, financial technology has a positive and significant effect on the performance of MSMEs, social capital has a positive and significant effect on the performance of MSMEs, financial inclusion has a positive and significant effect on the performance of MSMEs. The research results also state that financial literacy has a positive and significant effect on financial inclusion, financial technology has a positive and significant effect on financial inclusion, social capital has a positive and significant effect on financial inclusion. As well as the research results that financial inclusion mediates the influence of financial literacy on the performance of MSMEs, financial inclusion mediates the influence of financial technology on the performance of MSMEs and financial inclusion mediates the influence of social capital on the performance of MSMEs.
DETERMINANTS OF FINANCIAL DISTRESS PREDICTION ALTMAN Z SCORE MODEL WITH PROFITABILITY AS A MODERATION VARIABLE IN TRANSPORTATION SUBSECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2020-2022 Khairunnisa Br Manurung; Rina Br Bukit; Parapat Gultom
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1742

Abstract

The aim of this research is to test and analyze whether leverage, sales growth, operating capacity, and good corporate governance (GCG) influence the financial distress prediction of the Altman Z Score model with profitability as a moderating variable in transportation subsector companies listed on the Indonesia Stock Exchange in 2020 -2022. This research was carried out with a documentation study. This research uses secondary data, namely in the form of company financial reports for 2020-2022 which are published on the Indonesia Stock Exchange and can be obtained via the website www.idx.co.id. The sampling technique used was the purposive sampling method. Hypothesis testing uses binary logistic regression analysis. The research results show that leverage has a positive and significant effect on financial distress. Meanwhile, sales growth, operating capacity and good corporate governance have no effect on financial distress. Apart from that, profitability is able to moderate the effect of leverage on financial distress. However, profitability is unable to moderate the influence of sales growth, operating capacity and good corporate governance on financial distress.