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Analisis Kepatuhan Emiten Dalam Menerapkan Good Corporate Governance Putri, Eka Lestari Hafqi
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 12 No. 2 (2017): Oktober - Maret
Publisher : STIE PGRI Dewantara Jombang

Seluruh emiten yang terdaftar dibursa diharuskan untuk memenuhi aturan terkait good corporate governance, namun ternyata masih banyak pelanggaran yang terjadi. Tujuan dilakukan penelitianÂ ini adalah untuk menganalisis kepatuhan emiten terhadap aturan good corporate governance dan faktor-faktor yang mempengaruhinya. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif. Penelitian ini dilakukan pada 21 emiten pertambangan yang terdaftar di Bursa Efek Indonesia dalam kurun waktu tahun 2012 sampai tahun 2014. Hasil dari penelitian menunjukkan bahwa faktor-faktor yang mempengaruhi kepatuhan emiten dalam menerapkan good corporate governance adalah usia, size perusahaan, frekuensi rapat dewan komisaris, sekretaris perusahaan, kepemilikan saham oleh publik, dan ketepatan waktu pelaporan keuangan, sedangkan factorkomposisi dewan komisaris, jumlah komite audit, frekuensi rapat komite audit dan CSR tidak berpengaruh pada penerapan aturan good corporate governance.

THE INFLUENCE OF AUDITOR INTEGRITY ON INTERNAL AUDIT EFFECTIVENESS WITH AUDITOR COMPETENCE AS A MODERATING VARIABLE Rika Lidyah; Purnomo Purnomo; Nelly Patria; Eka Lestari Hafqi Putri; Kusiyah Kusiyah
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12012

Abstract Researchers believe in two things, namely, first, the Auditor Integrity variable can have a positive relationship and have a significant influence on Internal Audit Effectiveness. Second, researchers determine that the Auditor Competence variable can moderate the influence of the Auditor Integrity variable on Internal Audit Effectiveness. Therefore, this research aims to analyze the influence of the Auditor Integrity variable on the Effectiveness of Internal Auditors with Work Competence as a moderating variable. This research is a quantitative research with an exploratory approach that collects data using a questionnaire method. The data used in this research is primary data. The data was analyzed using the smart PLS 4.0 analysis tool. The research results show that the Auditor Integrity variable has a positive relationship and a significant influence on the Internal Audit Effectiveness variable because the better the Auditor's Integrity, the more independent the auditor, the more likely he is to intervene, and is believed to be able to complete his tasks well. Apart from that, the Audit Competency variable can also moderate the two variable relationships above. Keywords : Auditor Integrity, Internal Audit Effectiveness, Auditor Comptence

LITERASI KEUANGAN, KUALITAS PELAYANAN, DAN PROSEDUR KREDIT: KUNCI KEPUTUSAN KUR UMKM Bahtera, Novyandri Taufik; Fitri Liani Dewi; Yossy Imam Candika; Eka Lestari Hafqi Putri
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 7 No. 2 (2024): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Keterbatasan modal menjadi hambatan utama dalam pengembangan UMKM di Indonesia, meskipun sektor ini memiliki kontribusi besar terhadap perekonomian. Program Kredit Usaha Rakyat (KUR) hadir sebagai solusi, namun pengambilan keputusan untuk mengakses KUR dipengaruhi oleh literasi keuangan, kualitas pelayanan, dan prosedur kredit. Penelitian ini bertujuan untuk menguji hipotesis bahwa ketiga faktor tersebut memiliki pengaruh signifikan terhadap keputusan pengambilan KUR oleh UMKM di Surabaya. Dengan pendekatan kuantitatif, penelitian ini melibatkan 100 responden UMKM yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan regresi linier berganda dengan SPSS versi 26. Hasil penelitian mendukung hipotesis bahwa literasi keuangan, kualitas pelayanan, dan prosedur kredit memiliki pengaruh positif dan signifikan terhadap keputusan pengambilan KUR. Secara simultan, ketiga variabel ini menjelaskan 62,5% variasi keputusan kredit, menunjukkan pentingnya faktor-faktor tersebut dalam pengambilan keputusan pembiayaan. Temuan ini mengindikasikan bahwa upaya peningkatan literasi keuangan, perbaikan kualitas pelayanan, dan penyederhanaan prosedur kredit dapat meningkatkan aksesibilitas UMKM terhadap pembiayaan KUR. Penelitian ini memberikan kontribusi pada pengembangan kebijakan yang mendukung keberlanjutan UMKM melalui penguatan sistem pembiayaan.

Profitabilitas dan Harga Saham Terhadap Nilai Perusahaan Manufaktur di Indonesia Putri, Eka Lestari Hafqi; Rachmayanti, Winda Putri; Imam Candika, Yossy
JURNAL ADMINISTRASI & MANAJEMEN Vol 14, No 4 (2024): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v14i4.4839

Sektor manufaktur memainkan peran kunci sebagai penggerak pembangunan karena jumlah modal yang dimilikinya sangat besar disertai kemampuannya menyerap tenaga kerja dalam jumlah besar pula sehingga mampu memberikan kontribusi terbesar bagi PDB. Saat terjadi pandemi covid -19 sektor ini mengalami penurunan dan dampaknya sangat signifikan bagi perkenomian di Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari kinerja profitabilitas perusahaan dengan proksi Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) , dan harga saham terhadap nilai perusahaan dengan proksi Price To Book Value (PBV) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode data kuantitatif dengan metode penarikan sampel yang digunakan yaitu Purposive Sampling. Metode analisis yang digunakan adalah Statistik Deskriptif dan Regresi Linier Berganda. Hasil dari penelitian menunjukkan bahwa Return On Assets (ROA), Return On Equity (ROE), dan harga saham secara parsial memiliki pengaruh signifikan terhadap nilai perusahaan, sedangkan Net Profit Margin (NPM) secara parsial tidak memiliki pengaruh terhadap nilai perusahaan.

Kecenderungan penggunaan paylater di kalangan mahasiswa: Peran perilaku konsumtif dan tekanan sosial Candika, Yossy Imam; Riadi, Faicha Sintya; Putri, Eka Lestari Hafqi; Bahtera, Novyandri Taufik
Journal of Management and Digital Business Vol. 5 No. 2 (2025): Journal of Management and Digital Business
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jmdb.v5i2.1862

The use of PayLater services among university students has increased significantly, particularly in major cities like Surabaya. This phenomenon is influenced by a growing consumptive lifestyle and social pressure from the surrounding environment. This study aims to analyze the influence of consumptive behavior and social influence on the decision to use PayLater services among students in Surabaya. The research was conducted in May 2024 using a quantitative method with a survey approach. Primary data were collected from 75 university students in Surabaya who have used PayLater services, and analyzed using multiple linear regression. The results show that consumptive behavior has a significant influence on the decision to use PayLater, while social influence is positive but not statistically significant. These findings indicate that student decisions are more strongly driven by a consumptive lifestyle than by social pressure. Therefore, PayLater service providers are advised to design marketing strategies aligned with students’ consumption patterns. Additionally, educational institutions and financial regulators should enhance financial literacy education to mitigate irresponsible use of PayLater services that may impact students’ future financial well-being.

THE INFLUENCE OF AUDITOR INTEGRITY ON INTERNAL AUDIT EFFECTIVENESS WITH AUDITOR COMPETENCE AS A MODERATING VARIABLE Lidyah, Rika; Purnomo, Purnomo; Patria, Nelly; Hafqi Putri, Eka Lestari; Kusiyah, Kusiyah
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12012

Abstract Researchers believe in two things, namely, first, the Auditor Integrity variable can have a positive relationship and have a significant influence on Internal Audit Effectiveness. Second, researchers determine that the Auditor Competence variable can moderate the influence of the Auditor Integrity variable on Internal Audit Effectiveness. Therefore, this research aims to analyze the influence of the Auditor Integrity variable on the Effectiveness of Internal Auditors with Work Competence as a moderating variable. This research is a quantitative research with an exploratory approach that collects data using a questionnaire method. The data used in this research is primary data. The data was analyzed using the smart PLS 4.0 analysis tool. The research results show that the Auditor Integrity variable has a positive relationship and a significant influence on the Internal Audit Effectiveness variable because the better the Auditor's Integrity, the more independent the auditor, the more likely he is to intervene, and is believed to be able to complete his tasks well. Apart from that, the Audit Competency variable can also moderate the two variable relationships above. Keywords : Auditor Integrity, Internal Audit Effectiveness, Auditor Comptence

Smart archive management: The interplay of organizational culture and knowledge governance Amaliyah, Amaliyah; Sahlimar, Nadiya Sahwa; Dimisyqiyani, Erindah; Pertiwi, Ajeng Rachma; Putri, Eka Lestari Hafqi; Abdullah, Siti Intan Nurdiana Wong
Record and Library Journal Vol. 11 No. 2 (2025): December
Publisher : D3 Perpustakaan Fakultas Vokasi Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/rlj.V11-I2.2025.424-440

Background of the study: This study investigates the implementation of innovative archive management by examining the interaction between organizational culture and knowledge governance within the Surabaya City Library and Archives Office. As public institutions move toward data-driven and innovative information environments, understanding how cultural and governance structures support technological adaptation becomes essential. Purpose: This study investigates the implementation of innovative archive management by examining the interaction between organizational culture and knowledge governance within the Surabaya City Library and Archives Office. Method: Employing a quantitative survey method with purposive sampling, data were collected from 120 employees who had served for more than one year. The data were analyzed using SmartPLS to test both direct and mediating relationships. Findings: The results reveal that innovative archive management significantly enhances the quality, accessibility, and security of digital records. Moreover, organizational culture and knowledge governance play crucial roles in reinforcing innovation, collaboration, and compliance in archival processes. Conclusion: These findings emphasize that successful digital transformation in public-sector archiving requires not only technological readiness but also cultural adaptability and effective knowledge-governance mechanisms to ensure sustainable institutional learning and accountability.

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