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THE ROLE OF EMOTIONAL INTELLIGENCE AS MODERATION BETWEEN THE INFLUENCE OF FORENSIC ACCOUNTING AND INVESTIGATION AUDIT ON BEHAVIOR OF CORRUPTION Rusli, Yohanes Mardinata; Asih, Yuli; Wijaya, Daniel
Indonesian Journal of Accounting and Governance Vol. 7 No. 2 (2023): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/1esqdt30

Abstract

This study purpose to examine the effect of forensic accounting on corrupt behavior and the effect of investigative audits on corrupt behavior. The role of Emotional Intelligence as a moderation between The Influence of Forensic Accounting on Corrupt Behavior. The Role of Emotional Intelligence as a moderator between the influence of Audit Investigation on Corrupt Behavior. With using multiple regression analysis. The researcher concludes that there is an effect of Forensic Accounting and Investigative Audit on Corrupt Behavior and the role of Emotional Intelligence as a moderator between the influence of Forensic Accounting and Investigative Audit on Corrupt Behavior.
ENVIRONMENTAL FACTORS AFFECTING FINANCIAL PERFORMANCE DURING THE COVID-19 PANDEMIC IN ASEAN: SOCIAL DISCLOSURE AS MODERATING Rusli, Yohanes Mardinata; Pangestu, Juan Carlos
Indonesian Journal of Accounting and Governance Vol. 6 No. 2 (2022): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/x2pp5872

Abstract

This study discusses the factors of environmental performance, environmental disclosure, andcorporate social disclosure that affect corporate financial performance. The current global warming isworrying enough that the country's leaders are committed to reducing the level of carbon emissions ineach country. Environmental disclosures and social disclosures that must exist during the COVID-19pandemic have not been implemented due to large-scale social restriction regulations from thegovernment, so they cannot be disclosed. The research subject is a mining company in one of thelargest ASEAN countries, namely Indonesia. Meanwhile, the object of this research is the Annual andSustainability report for the period 2018-2021 published on each ASEAN country's Stock Exchangeswebsite. The study results show that Environmental Disclosure significantly influences the FinancialPerformance of mining companies listed on the IDX in 2018-2020.
Factors Influencing Investor Responses to Earnings Related Announcements in The Pandemic Era of Covid-19 Mardinata Rusli, Yohanes; Kandi Sofia Senastri Dahlan; Eka Dian Rani; David Harianto
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i3.1985

Abstract

This study aims to examine the Effect of Growth Opportunities on Earning Related Announcements. The effect of Debt Policy on ERC (Earnings Response Coefficient) and the effect of Company Size on ERC (Earnings Response Coefficient) is the role of the company's reputation as a moderator between the Effect of Growth Opportunities on Profit-Related Announcements. there is a role for the company's reputation as a moderator between the effect of debt policy on the ERC (Earnings Response Coefficient) and the role of the company's reputation as a moderator between the effect of company size on the ERC (Earnings Response Coefficient). by using multiple regression analysis. The researcher concludes that there is an influence of growth opportunities and corporate size on the earnings response coefficient. but the debt policy has no effect on the earnings response coefficient. then there is the role of corporate reputation as a moderator of the influence of growth opportunities and corporate size on earnings response coefficient but there is no role of corporate reputation as a moderation of the effect of debt policy on earnings response coefficient.
DETERMINAN TAX COMPLIANCE WAJIB PAJAK UMKM DI TEMPAT WISATA SE-JABODETABEK: TAX MORAL SEBAGAI PEMODERASI Yohanes Mardinata Rusli; Indra Hastuti; Aris Prio Agus Santoso
Proceedings Law, Accounting, Business, Economics and Language Vol. 1 No. 1 (2024): Optimalisasi Peluang Bisnis Pariwisata Indonesia Berdaya Saing Global
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perlindungan bagi korban kekerasan seksual khusunya pada anak suatu hal yangpenting dijelaskan pada Undang-Undang Nomor 35 Tahun 2014 tentangPerlindungan Anak pada Pasal 1 Ayat 2 menyatakan perlindungan anak adalahsegala kegiatan untuk menjamin dan melindungi anak dan haknya agar dapat hidup,tumbuh, berkembang, dan berpartisipasi secara optimal sesuai dengan harkat danmartabat kemanusiaan, serta mendapat perlindungan dari kekerasan dandiskriminasi. Memberikan perlindungan bagi anak khususnya korban kekerasanseksual lebih efisien apabila di suatu daerah membuat peraturan yang lebih spesifikterkait dengan perlindungan bagi anak. Tetapi dilapangan kasus kekerasan seksualpada anak masih terus terjadi. Tujuan penelitian ini adalah untuk mengetahuiImplementasi Peraturan Daerah Kota Surakarta Nomor 10 Tahun 2023 TentangPerlindungan Anak Terhadap Korban Kekerasan Seksual serta hambatan yang yangdialami dalam memberikan perlindungan dan hak anak korban kekerasan seksual.Adapun metode yang digunakan adalah metode dekskriftif dengan analisis datakualitatif . hasil penelitian ini menunjukkan bahwa implementasi Peraturan DaerahKota Surakarta Nomor 10 Tahun 2023 belum berjalan dengan efektif dikarenakanfaktor Sumber daya manusia, finansial, komunikasi, struktur birokrasi,dan disposisidari beberapa faktor tersebut masih ada kendala. Perlindungan secara preventifdengan mendirikan rumah aman, taman cerdas, sekolah ramah anak dan sekaligussosialisasi ke masyarakat dan anak. Upaya represif dilakukan dengan penanganankasus mulai memberikan layanan psikologi, layanan pskiater sampai menjembatanidalam proses pengadilan dan reintegrasi sosial.