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All Journal INFO ARTHA JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
Muhadi Prabowo, Muhadi
Unknown Affiliation
Economics, Econometrics & Finance Education

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PENGARUHINVESTASITERHADAP PRODUK DOMESTIK BRUTO DI INDONESIA (Sebelum dan Sesudah Otonomi Daerah) Prabowo, Muhadi; Rahman, M. Taufiqur
JURNAL INFO ARTHA Vol 1 (2015): EDISI JULI
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3010.101 KB) | DOI: 10.31092/jia.v1i1.112

Abstract

Economic growth is associated with the gain of national income reflected by the presence of gross domestic product increase. Thus, in this case, every country certainly always assumes the economic growth as a measuring rod of developmental success for the country. In the presence of the increasingly gross domestic product, in addition to describe on the better economic rate situation of some country, it also reflects the population welfare level. For this reason, the objective of this research was to evaluate the effect of variables of foreign investment and domestic investment simultaneously or collectively and partially or individually on the Indonesian gross domestic product before and after regional autonomy. This research use multiple linear regression method with natural logarithm, F test, t-test analysis.Results of this research showed that the threeof independent variables tested collectively had an effectdependent variables in amount of 92.8% and the rest of 7.2% was explained by other variables which werenot tested in this research. From the t-test showed that variable of domestic investment and regional autonomy had a significant effect on variable of gross domestic product.While variable of foreign investment had no significant effect on variable of grossdomestic product.
The Role of External Auditors in Mediating the Relationship Between Internal Audit and Sustainable Procurement Sopian, Sopian; Yustiana, Syanni; Prabowo, Muhadi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.9156

Abstract

The vulnerability of state owned enterprise ( BUMN)’s procurement of goods and services from fraud is still high despite of heavy implementation of internal control function. This research aims to examine the influence of the effectiveness of internal audit on the sustainable procurement of goods and services with the role of external auditors as moderating. This research uses a quantitative method with a survey approach to internal auditors and procurement officer within BUMN. The number of participants involved were 130 participants consisting of auditors, managers and procurement experts in BUMN. PLS SEM software was utilized to analyze the survey results. The research finds that the competence and the independence of internal audit and management support with the effectiveness of internal audit as a mediating variable and the role of external auditors as a moderating variables are able to influence the sustainable procurement of goods and services within the BUMN
Co-Authors M. Taufiqur Rahman, M. Taufiqur Sopian sopian Yustiana, Syanni