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All Journal Indonesian Journal Economic Review (IJER) Jurnal Fairness Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi
Lismawati
Universitas Bengkulu
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENGARUH NORMA SUBJEKTIF, PENGETAHUAN DAN EFIKASI DIRI TERHADAP KEPATUHAN ZAKAT PROFESI DI PEMERINTAH KOTA BENGKULU Nining Pertiwi; Lismawati
JURNAL FAIRNESS Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i1.37048

Abstract

The purpose of this research is to examine and analyze subjective norm, knowledge and self-efficacy on profession zakat compliance in Bengkulu City Government. The sample of this study is aimed at state civil servants who work in kindergartens, elementary schools and state junior high schools in Gading Cempaka District. This research was conducted by distributing questionnaires to 61 people, then the data were analyzed using multiple linear regression analysis. The results show that the variable subjective norm and knowledge have a positive effect, while self-efficacy has no positive effect on profession zakat compliance. Thus it can be concluded that what influences the compliance with zakat profession is knowledge and subjective norm
The Role Of Psychological Capital Mediation On The Influence Of Auditor Experience On Audit Dysfunctional Behavior Lismawati; Nila Aprilla; Riski Tri Septianita
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.210-228

Abstract

This study aims to provide evidence of the effect of auditor experience on psychological capital, provide evidence of the effect of psychological capital on dysfunctional audit behaviour and provide evidence of the mediating effect of psychological capital on the effect of auditor experience on audit dysfunctional behaviour. This research includes quantitative descriptive research. Data collection in this study was carried out by distributing questionnaires to respondents online. The research respondents were internal auditors in Bengkulu Province. The number of auditors who became research respondents was 175 people, spread across 11 Inspectorate Offices in Bengkulu Province. The analysis method uses descriptive analysis and partial least square (PLS) analysis. The results showed that: (1) Auditor experience has a positive and significant influence on the psychological capital of auditors of the Inspectorate Office in Bengkulu Province; (2 Auditor psychological capital has a negative and significant influence on the dysfunctional behaviour of auditors of the Inspectorate Office in Bengkulu Province; and (3) Psychological capital has a mediating role in the effect of auditor experience on the dysfunctional behaviour of auditors of the Inspectorate Office in Bengkulu Province. Themediating role that occurs is partially mediation
Peran Profitabilitas Sebagai Moderasi dalam Hubungan ESG Terhadap Manajemen Laba Nabila Faizah Az-Zahara; Lismawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.8006

Abstract

Earnings management refers to the deliberate efforts by company management to choose applicable accounting standards in the preparation of financial statements with the objective of achieving specific predetermined targets such as attracting investor interest, meeting market expectations, or preserving the company's reputation among stakeholders. This study aims to examine and evaluate the impact of Environmental, Social, and Governance (ESG) factors on earnings management, as well as assess the role of profitability as a moderating variable. The research employs a quantitative approach using secondary data and applies panel data regression analysis and Moderated Regression Analysis (MRA) through the statistical software EViews 12. The population comprises manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with a sample of 140 companies selected through a purposive sampling technique. The findings indicate that ESG significantly and negatively influences earnings management. However, profitability does not serve as a effective moderating variable in the relationship between ESG and earnings management.
The Effect of Internal Control, Organizational Commitment, and Utilization of Information Technology on the Quality of Financial Statements with Organizational Culture as a Moderating Variable Fariz Akbar; Fachruzzaman; Lismawati
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.912

Abstract

This study examines the effects of internal control, organizational commitment, and information technology (IT) utilization on the quality of financial statements, with organizational culture as a moderating variable. Grounded in stewardship and task-technology fit theories, survey data were collected from 120 financial personnel across 40 Regional Work Units (SKPD) in Central Bengkulu Regency and analyzed using PLS-SEM. The results indicate that internal control (β=0.231, p=0.004), organizational commitment (β=0.272, p=0.004), and IT utilization (β=0.320, p=0.001) significantly and positively affect the quality of financial statements. Furthermore, organizational culture acts as a pure moderator that significantly strengthens the impact of internal control (β=0.242, p=0.012), organizational commitment (β=0.231, p=0.003), and IT utilization (β=0.315, p=0.002). The model accounts for 88.9% of the variance in financial statement quality (R²=0.889). These findings imply that technical systems and behavioral factors produce optimal reporting outcomes when embedded within an accountability-driven institutional culture.
Co-Authors Fachruzzaman Fariz Akbar Nabila Faizah Az-Zahara Nila Aprilla Nining Pertiwi Riski Tri Septianita