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All Journal Prosiding Seminar Nasional INDOCOMPAC Primanomics : Jurnal Ekonomi & Bisnis Jurnal ULTIMA Accounting JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity Jurnal Aplikasi Akuntansi Journal of Business and Applied Management Indonesian Journal of Accounting and Governance Dinasti International Journal of Management Science Jurnal Akuntansi Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Kewirausahaan JURNAL LENTERA AKUNTANSI Jurnal Administrasi Kantor Journal of Accounting and Finance Management (JAFM) Journal of Law, Poliitic and Humanities Media Ilmiah Akuntansi Eastasouth Journal of Effective Community Services The Es Accounting and Finance Jurnal Penelitian Akuntansi Equity Indonesian Journal of Accounting and Governance
Yohanes Mardinata Rusli, Yohanes Mardinata
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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.
Co-Authors Albertha Cristy Aprilliani, Jessica Ardillah, Kenny Ardillah, Kenny Asih, Yuli Chiputri, Helen Daniel Wijaya David Harianto Eka Dian Rani Fransiska Fransiska Hakki, Tandry Whittleliang Irwan Jetro Sihombing Kandi Sofia Senastri Dahlan Koe Ketty Muhamad Habib Nainggolan, Piter Pangestu, Juan Carlos Parlindungan Banjarnahor Phebyana Margaretha Piter Nainggolan Prasetyo, Aries Heru Saragih, Rio Lambardo Surjadi, Merna Whittleliang Hakki, Tandry