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Determining Factors Of Fraud In Government Institutions (Empirical Study on OPD in Malaka Regency) Kristo Josep Manek; Wahidahwati; Bambang Suryono
Neo Journal of economy and social humanities Vol 1 No 1 (2022): Neo Journal of Economy and Social Humanities, March 2022
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.48 KB) | DOI: 10.56403/nejesh.v1i1.26

Abstract

This study aimed to examine and analyze the effect of internal control, organizational culture, leadership style, compensation suitability, and un-ethic behavior on fraud at the Government Institution of Malaka Sub-district. The research population was all civil servants who worked at Malaka Local Government Organization. Furthermore, the data collection technique used a purposive sampling technique. In this study, there were 153 civil servants chosen as the sample. The study used questionnaires as its research instrument and primary data. Moreover, it was quantitative research. Meanwhile, the data analysis technique used multiple linear regression. According to the findings, this study concluded that internal control had a negative and significant effect on fraud. Similarly, leadership style had a significantly negative effect on fraud. However, un-ethic behavior had a positive and significant effect on fraud. On the contrary, both organizational culture and compensation suitability did not have a significant effect on fraud at the Government Institution of Malaka Sub-distric.
Effect of Financial Performance on Company Value With Corporate Social Responsibility as Moderating Variable Rahmatika Nuuril Imaama; Nur Fadjrih Asyik; Bambang Suryono
Best Journal of Administration and Management Vol 1 No 1 (2022): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.503 KB) | DOI: 10.56403/bejam.v1i1.31

Abstract

This study aims to examine the effect of financial performance as measured by the Current Ratio (CR), Quick Ratio (QR), and Return On Investment (ROI), on firm value (PBV) with Corporate Social Responsibility (CSR) as moderating. This type of research is quantitative research. The sample in this study was obtained using a purposive sampling method, namely the selection of a sampling with certain criteria. Based on the purposive sampling method, 261 samples were obtained from 87 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The analytical method used is multiple linear regression analysis and Moderated Regression Analysis (MRA) Interaction Test with SPSS 25 tool. The results show that: 1) Current Ratio (CR) has a negative effect on firm value, 2) Quick Ratio (QR) has an effect on positive effect on firm value, 3) Return On Investment (ROI) has a positive effect on firm value, 4) Corporate Social Responsibility (CSR) is able to moderate the effect of Current Ratio (CR) on firm value, 5) Corporate Social Responsibility (CSR) is not able to moderate the effect of Quick Ratio (QR) on firm value, 6) Corporate Social Responsibility (CSR) is able to moderate the effect of Return On Investment (ROI) on firm value.