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PENGARUH NARSISME CEO DAN ARUS KAS BEBAS TERHADAP KINERJA PERUSAHAAN Kusiyah Kusiyah; Nawang Kalbuana; Rusdiyanto Rusdiyanto
Jurnal Riset Akuntansi Politala Vol 5 No 1 (2022): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.386 KB) | DOI: 10.34128/jra.v5i1.127

Abstract

Researchers are actively exploring how CEO narcissism affects CEO behavior in depth. The purpose of this study is to examine the relationship between CEO narcissism and the company's free cash flow to company performance. Quantitative research methods were used in this research with purposive sampling which produced as many as 110 samples from the most index companies in Jakarta Islamic Index from 2017 to 2021. Testing this study using the SPSS 26 application. The results of this study obtained empirical evidence that company performance is not influenced by the narcissistic behavior of narcissistic CEO. The company's performance is affected by the free cash flow available for investment. Simultaneously the narcissism of the CEO and free cash flow successfully affect the performance of the company.
THE INFLUENCE OF AUDITOR INTEGRITY ON INTERNAL AUDIT EFFECTIVENESS WITH AUDITOR COMPETENCE AS A MODERATING VARIABLE Rika Lidyah; Purnomo Purnomo; Nelly Patria; Eka Lestari Hafqi Putri; Kusiyah Kusiyah
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12012

Abstract

Abstract Researchers believe in two things, namely, first, the Auditor Integrity variable can have a positive relationship and have a significant influence on Internal Audit Effectiveness. Second, researchers determine that the Auditor Competence variable can moderate the influence of the Auditor Integrity variable on Internal Audit Effectiveness. Therefore, this research aims to analyze the influence of the Auditor Integrity variable on the Effectiveness of Internal Auditors with Work Competence as a moderating variable. This research is a quantitative research with an exploratory approach that collects data using a questionnaire method. The data used in this research is primary data. The data was analyzed using the smart PLS 4.0 analysis tool. The research results show that the Auditor Integrity variable has a positive relationship and a significant influence on the Internal Audit Effectiveness variable because the better the Auditor's Integrity, the more independent the auditor, the more likely he is to intervene, and is believed to be able to complete his tasks well. Apart from that, the Audit Competency variable can also moderate the two variable relationships above. Keywords : Auditor Integrity, Internal Audit Effectiveness, Auditor Comptence
The Influence Of Moral Reasoning On Internal Audit Quality With Auditor Competence As A Moderating Variable Kusiyah, Kusiyah; Usmany, Paul; Susilawati, Made; As’ady, Mustofa; Sahri, Yulian
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6158

Abstract

Internal audit quality is the initial stage that greatly influences whether a company's audit quality is good or bad, as well as being the initial door to creating a company that is healthy, clean, accountable, transparent, and upholds every existing company and state regulations. There are a number of factors that can influence whether the quality of internal audit is good or bad, including the auditor's moral reasoning to find odd flaws, increase the detail of the audit, and so on. Therefore, this research aims to analyze the influence of Moral Reasoning on Internal Audit Quality with Auditor Competence as a moderating variable. This research is quantitative research with an explanatory approach. The data used in this research is primary data distributed to 300 BUMN internal auditors spread throughout Indonesia. This data uses a questionnaire method in its distribution containing the choices of agree, strongly agree, strongly disagree, disagree, and normal/average regarding auditor reasoning, auditor competence, and internal audit standards. Hasil penelitian menunjukkan jika the Moral Reasoning variable can have a positive relationship and a significant influence on Internal Audit Quality because the P-Values value is positive and is below the significance level of 0.05, namely 0.019. This is because good moral reasoning from an auditor can make the auditor prioritize the interests of the public/company/state rather than personal interests or only some parties. This proves that the author's first hypothesis and first belief can be accepted. Apart from that, the Auditor Competency variable can moderate the relationship between the Moral Reasoning variable and Internal Audit Quality because the P-Values value is in a positive direction and is far below the significance level of 0.05, namely 0.000, even smaller than the direct assessment of 0.019. This is because good Moral Reasoning makes auditors prioritize the public interest, if accompanied by good Auditor Competency, it will make the influence of Moral Reasoning on Internal Audit Quality more significant. In this way, the second hypothesis and the researcher's second belief can also be accepted.
The Influence of Transformational Leadership and Employee Agility on Organizational Citizenship Behavior (OCB) and Its Impact on Employee Performance at PT Trubus Mitra Swadaya Meilinda, Friska Catleya; Kusiyah, Kusiyah; Adha, Shultonnyck
Priviet Social Sciences Journal Vol. 5 No. 3 (2025): March 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i3.374

Abstract

This study investigates the influence of transformational leadership and employee agility on Organizational Citizenship Behavior (OCB) and its subsequent impact on employee performance at PT Trubus Mitra Swadaya, Jakarta. Employing a quantitative approach with Structural Equation Modeling (SEM) using SmartPLS 4.0, primary data were collected through questionnaires from 53 respondents. The findings reveal that transformational leadership significantly influences OCB, which in turn has a positive and substantial effect on employee performance. However, employee agility did not significantly affect OCB or performance. Additionally, the study finds that transformational leadership does not directly influence performance, but does so indirectly through OCB, which acts as a full mediator. Conversely, OCB did not mediate the relationship between employee agility and performance. These results underscore the importance of fostering OCB through transformational leadership to enhance employee outcome. This study contributes to the understanding of leadership and behavioral dynamics in post-pandemic organizational settings and offers practical implications for human resource strategies aimed at improving employee performance through value-driven leadership and a supportive organizational culture.
Good Corporate Governance As A Moderating Variable Of The Influence Of Green Accounting Variables On Environmental Performance Kusiyah; Rieneke Ryke Kalalo; Arifia Nurriqli; Loso Judijanto; Mega Arisia Dewi
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.916

Abstract

This research is a quantitative study with an explanatory approach, which uses the three studies mentioned above as a fundamental basis for creating hypotheses, building hypotheses accompanied by arguments, and testing the hypotheses. Research data is needed to confirm the hypothesis. The research data used in this article is primary data that researchers obtained from ten environmental managers at BUMN companies under Rajwali Nusantra Indonesia. The data obtained by the researcher contains ten questions, including four questions about Green Accounting, four about Environmental Performance, and two about Good Corporate Governance. The data obtained by the researcher was analyzed using the smart PLS 4.0 analysis tool. The results in this article show that all hypotheses in this study can be accepted and proven. In the first hypothesis in this study, the Green Accounting variable can have a positive relationship direction and a significant influence on Environmental Performance. This is because the  ​​P-value is positive and is below the significance level of 0.05, namely 0.003. These results mean that the better the Green Accounting is, the more funds a company can save on environmental expenditures, such as environmental accidents, and so on. This can improve Environmental Performance. In the following hypothesis, the Good Corporate Governance variable can also strengthen the influence of the Green Accounting variable on Environmental Performance. The same thing indicates this: the  ​​P-value in the second column is positive and below the significance level of 0.05, namely 0.000.
PENGARUH STUKTUR MODAL, KEBIJAKAN DIVIDEN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Siti Zulaekha; Kusiyah; Dasih Irma Istiatik
Jurnal Akuntansi dan Keuangan Entitas Vol. 5 No. 1 (2025): Jurnal Akuntansi Dan Keuangan Entitas
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jayabaya

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

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Struktur Modal, Kebijakan Dividen Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan. Struktu Modal diukur dengan DER (Debt Equity Ratio), Kebijakan Dividen diukur dengan DPR (Dummy), Pertumbuhan Perusahaan diukur dengan AG (Asset Growth), dan Nilai Perusahaan diukur dengan PBV (Price To Book Value). Populasi dalam penelitian ini adalah Perusahaan Pertambangan Sub-Sektor Batubara Yang Terdaftar Di Bursa Efek Indonesia 2018-2022. Sampel perusahaan pada penelitian ini diambil dengan metode purposive sampling dengan jumlah sampel sebanyak 21 perusahaan dari 33 perusahaan Pertambangan Sub-Sektor Batubara Yang Terdaftar Di Bursa Efek Indonesia 2018-2022. Metode analisis yang digunakan adalah analisis deskriptif dan analisis regresi data panel. Pengujian hipotesis dilakukan dengan uji T dan uji F, dianalisis menggunakan program Eviews 21 . Hasil penelitian ini didapat bahwa Struktur Modal tidak berpengaruh terhadap Nilai Perusahaan, Kebijakan Dividen berpengaruh negatif dan signifikan terhadap Nilai Perusahaan dan Pertumbuhan Perusahaan berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Secara simultan Struktur Modal, Kebijakan Dividen dan Pertumbuhan Perusahaan berpengaruh secara signifikan terhadap Nilai Perusahaan. Kata kunci : Struktur Modal, Kebijakan Dividen, Pertumbuhan Perusahaan, dan Nilai Perusahaan.
PENGARUH LEVERAGE KEUANGAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DIMEDIASI KEBIJAKAN DIVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN & MINUMAN YANG BERGABUNG DI CONSUMERGOODS) Ayuni Evta Ananda; Kusiyah
Jurnal Akuntansi dan Keuangan Entitas Vol. 5 No. 1 (2025): Jurnal Akuntansi Dan Keuangan Entitas
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jayabaya

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

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Leverage Keuangan dan Pertumbuhan Perusahaan tehadap Nilai Perusahaan dimediasi Kebijakan Dividen. Leverage Keuangan diukur dengan DFL (Degree Of Financial Leverage), Pertumbuhan Perusahaan diukur dengan Pertumbuhan Penjualan, Nilai Perusahaan diukur dengan PBV (Price To Book Value), dan Kebijakan Dividen diukur dengan DPR (Dividend Payout Ratio) Populasi dalam penelitian ini adalah Perusahaan Makanan dan Minuman yang bergabung di Consumer Goods 2018-2022. Teknik sampling data diambil dengan Sampel jenuh. Pengujian Hipotesis menggunakan model analisispath (Regresi Logistik Biner, Regresi Data Panel dan Uji Sobel) dengan didukung program Eviews versi 12.Hasil penelitian ini didapat bahwa Kebijakan Dividen berpengaruh positif terhadap Nilai Perusahaan, Leverage Keuangan berpengaruh positif terhadap Nilai Perusahaan, Pertumbuhan Perusahaan berpengaruh positif terhadap Nilai Perusahaan, Kebijakan Dividen mampu memediasi pengaruh Leverage Keuangan terhadap Nilai Perusahaan, Kebijakan Dividen tidak mampu memediasi pengaruh Pertumbuhan Perusahaan terhadap Nilai Perusahaan.Kata kunci : Leverage Keuangan, PertumbuhanPerusahaan, Nilai Perusahaan, Kebijakan Dividen
Co-Authors Adha, Shultonnyck Arifia Nurriqli As’ady, Mustofa Ayuni Evta Ananda Dasih Irma Istiatik Kalbuana, Nawang Loso Judijanto Made Susilawati Mega Arisia Dewi Meilinda, Friska Catleya Nelly Patria Ningsih, Tri Widyastuti Nurjanna Ladjin Purnomo Purnomo Putri, Eka Lestari Hafqi Rieneke Ryke Kalalo Rika Lidyah Rusdiyanto Rusdiyanto Sahri, Yulian Siti Aisyah Siti Zulaekha Tumija Usmany, Paul