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All Journal Dinamika Akuntansi Keuangan dan Perbankan Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Brilliant International Journal of Management and Tourism (BIJMT) Brilliant International Journal of Management and Tourism
Deny Nitalia Mindrawati
Unknown Affiliation
Economics, Econometrics & Finance

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The Determinant Of Auditor Career Survivability Adopting The Blockchain Technology Deny Nitalia Mindrawati; Grahita Chandrarin; Harianto Respati
Brilliant International Journal Of Management And Tourism Vol 4 No 1 (2024): February: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v4i1.2758

Abstract

This empirical study examined the influence of the auditor perspective on the supportive factors of blockchain technology adoption and the implication on auditory career survivability. The current research population consisted of all auditors in Indonesia, 6.034 individuals. The researchers used the Slovin formula to take 375 respondents. The researchers analyzed the obtained data with a validity test, reliability test, and path analysis. The results found the perception of the auditor about the positive and significant influencing factors toward the blockchain technology adoption and survivability of the auditor's career. Blockchain technology adoption could not moderate the survivability of an auditor's career. The current research novelty dealt with the examined variables, from the qualitative study. Then, the researchers developed the research into quantitative research to provide significant evidence.
STUDY OF IMPLEMENTATION AND GOOD CORPORATE GOVERNANCE INTERNAL CONTROL SYSTEM (Case Study In a Family Firm) Deny Nitalia Mindrawati; Theresia Dwi Hastuti
Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 1 (2023): Vol. 12 No. 1 2023
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v12i1.9243

Abstract

This research aims to examine the implementation of Good Corporate Governance (GCG) and the implementation of the company's Internal Control System. Data analysis used the positivism philosophy method in a family business company engaged in the manufacturing industry since 1946. Informants were determined by purposive sampling, namely, taken from the top management, middle management, and staff groups. Data analysis techniques in this study used a case study approach through interviews. Research results: GCG implementation is not following best practices by this family business company, and Internal Control System implementation has not become aware by management.
The Determinant Of Auditor Career Survivability Adopting The Blockchain Technology Deny Nitalia Mindrawati; Grahita Chandrarin; Harianto Respati
Brilliant International Journal Of Management And Tourism Vol. 4 No. 1 (2024): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v4i1.2758

Abstract

This empirical study examined the influence of the auditor perspective on the supportive factors of blockchain technology adoption and the implication on auditory career survivability. The current research population consisted of all auditors in Indonesia, 6.034 individuals. The researchers used the Slovin formula to take 375 respondents. The researchers analyzed the obtained data with a validity test, reliability test, and path analysis. The results found the perception of the auditor about the positive and significant influencing factors toward the blockchain technology adoption and survivability of the auditor's career. Blockchain technology adoption could not moderate the survivability of an auditor's career. The current research novelty dealt with the examined variables, from the qualitative study. Then, the researchers developed the research into quantitative research to provide significant evidence.
Peran Good Corporate Governance (GCG) Dalam Meningkatkan Nilai Perusahaan Sektor Pertambangan Dwi Astutik; Deny Nitalia Mindrawati; Zahra Dinul K; Daniel Adi Setya Rahardjo; Pindo Asti
EKOBIS Vol 13 No 2 (2025): Jurnal Ekobis
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i2.2227

Abstract

This paper aims to examine the direct effect of Good Corporate Governance practices on firm value. Specifically, this study examines the direct effect of the role of an independent board of commissioners and an audit committee on firm value using agency theory and signaling theory. These two theories were chosen because they are able to explain managerial mechanisms such as oversight and information transparency, which can help companies reduce agency conflicts while providing positive signals to investors. The analytical method used in this study is ordinary least squares (OLS) using a quantitative approach. The sample in this study were mining companies listed on the Indonesia Stock Exchange between 2021 and 2024. The analysis results show that the presence of an independent board of commissioners and the size of the audit committee are positively and significantly correlated with firm value, thus, a strong governance structure is in line with increasing firm value. This study provides empirical contributions and public policy implications that strongly support the relevance of GCG as an important instrument in creating long-term value in companies and represents a limited literature on the influence of CG and firm value in the mining sector.
Co-Authors Daniel Adi Setya Rahardjo Dwi Astutik Grahita Chandrarin Harianto Respati Pindo Asti Theresia Dwi Hastuti Zahra Dinul K