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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.
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.
Integration of Corporate Governance and Social as a Catalyst for Islamic Banking Financial Performance; Evidence in Indonesia Sri Anugrah Natalina; Grahita Chandrarin; Maxion Sumtaxy; Rofik Efendi; Yuliani; Dijan Novia Saka
Indonesian Journal of Business Analytics Vol. 4 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i4.10233

Abstract

Corporate governance can be assessed from how the company has been run openly and transparently, to gain public trust in market mechanisms. Islamic banking in Indonesia shows a pattern that social activities are an obligation that must be carried out. Social is a characteristic of Indonesian banking, a financial institution that has implemented the concept of sharia. In this study, the sample used amounted to 132 data on BUS's financial statements for 11 years from 2010-2020. As a result, improved governance, actually led to a decline in financial performance, by the regression value of -0.1682. Meanwhile, the social variable shows that if social performance increases, financial performance also increases by 0.282.