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All Journal Indo-Fintech Intellectuals: Journal of Economics and Business
Farah Nur Azizah
a:1:{s:5:"en_US";s:20:"Universitas Trisakti";}
Humanities Economics, Econometrics & Finance Social Sciences

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Pengaruh Financial Distress, Audit Tenure dan Komisaris Independen Terhadap Integritas Laporan Keuangan dengan Kualitas Audit Sebagai Variabel Moderasi Farah Nur Azizah; Hermi Hermi; Firdayetti Firdayetti
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 3 No. 2 (2023): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v3i2.124

Abstract

The purpose of this study was to test, analyze, and prove the results of the influence of financial distress, audit tenure and independent commissioners on the integrity of financial reports with audit quality as a moderating variable. The data used is secondary data obtained from annual and financial reports. The sample selection was carried out by purposive sampling technique. The sample used in this research is 17 companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research uses moderation regression analysis with panel data. The analytical tool used for testing the hypothesis uses e-views version 9. The results of this study indicate that financial distress and independent commissioners have no significant effect on the integrity of financial statements. However, tenure audits have a significant effect on the integrity of financial statements. Furthermore, moderation of audit quality does not significantly strengthen the effect of financial distress, audit tenure on the integrity of financial statements. The variable that is strengthened by audit quality is the influence of independent commissioners on the integrity of financial statements
The Influence of Training Programs on The Performance of Hajj and Umrah Marketers at Panin Dubai Sharia Bank Farah Nur Azizah; Firdayetti Firdayetti
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 1 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i1.945

Abstract

Marketing performance that is able to provide the best quality and service to each customer is expected to further increase public trust and interest in using the products and services offered. The aim of the following research is to find out and expand insight into the influence of training programs on the marketing performance of Hajj and Umrah at Bank Panin Dubai Syariah. This type of research was designed based on quantitative methods using non-parametric testing, namely the Wilcoxon Test. Because it is quantitative, this research data is secondary using Relation Officer Academy (ROSA) data. The data analysis technique is the SPSS version 25 program. The testing stages are the normality test via Shapiro-Wilk, the average difference test via the Wilxocon test because the data used is not normal. The results of data analysis show that providing training programs can have a positive influence in improving marketing performance at Bank Panin Dubai Syariah. Based on the Wilcoxon test, the average achievement value of 18 samples is included in the Positive Rating, that is, all samples tested have a Post Test value that is greater than the Pre-Test value, meaning that all marketing performance achievements have increased before and after being given training
Co-Authors Firdayetti, Firdayetti Hermi