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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Whittleliang Hakki , Tandry
Unknown Affiliation
Economics, Econometrics & Finance

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The Antecedents Of Organizational Performance With Corporate Carbon Management Strategy As Moderation Whittleliang Hakki , Tandry; Akwila, Karvicha; Jurjanta, Priccilya
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3216

Abstract

In recent years, the rapid growth of civilization and industrialization has had a significant impact on environmental sustainability. The rise of human revolution and technological developments aimed at making people's lives more comfortable have indirectly contributed to environmental degradation, thus causing adverse effects on human health. Excessive exploitation of natural resources has drawn public attention to environmental issues both at national and international levels. This study aims to examine the effect of Green Supply Chain Management, Green Intellectual Capital, and Competitive Business Strategy on organizational performance, and to examine whether Corporate Carbon Management Strategy can strengthen the effect of Green Supply Chain Management, Green Intellectual Capital, and Competitive Business Strategy on organizational performance. The type of data used in this study is primary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Green Supply Chain Management and Competitive Business Strategy have an effect on Organizational Performance, but Green Intellectual Capital, have not effect on Organizational Performance. Carbon Management Strategy strengthens the influence of Green Supply Chain Management and Competitive Business Strategy on Organizational Performance and Carbon Management Strategy does not strengthen the influence of Green Intellectual Capital Strategy on Organizational Performance
Financial Statement Fraud: Testing Of Hexagon Fraud And Green Competitive Advantage With Audit Committee Moderation Whittleliang Hakki , Tandry; Akwila, Karvicha; Jurjanta, Priccilya
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3218

Abstract

Financial statement fraud is a scheme in which an employee intentionally causes a misstatement or omission of material information in a company's financial statements. This study aims to analyze the effect of Fraud Hexagon on Financial Statement Fraud and the effect of Green Competitive Advantage on financial statement fraud. This researcher also aims to analyze the role of the Audit Committee as a moderator of the effect of Fraud Hexagon and Green Competitive Advantage on Financial Statement Fraud. Based on the results of the study, it shows that financial targets have a significant effect on financial statement fraud. Accrual Ratio has a significant effect on financial statement fraud. Ineffective monitoring does not have a significant effect on financial statement fraud. Changes in directors do not have a significant effect on financial statement fraud. External pressure has a significant effect on financial statement fraud. Project cooperation has a significant effect on financial statement fraud. Green Competitive advantage does not have a significant effect on financial statement fraud. The Audit Committee strengthens the influence of Financial Targets on Financial Statement Fraud. The Audit Committee strengthens the influence of Accrual Ratio on Financial Statement Fraud. The Audit Committee does not strengthen the influence of Ineffective Monitoring on Financial Statement Fraud. The Audit Committee does not strengthen the influence of Changes in Directors on Financial Statement Fraud. The Audit Committee does not strengthen the influence of External Pressure on Financial Statement Fraud. The Audit Committee strengthens the influence of Project Cooperation on Financial Statement Fraud. The Audit Committee does not strengthen the influence of Green Competitive Advantage on Financial Statement Fraud.
Co-Authors Akwila, Karvicha Andriani, Cinthia Jocelyn, Jocelyn Jurjanta, Priccilya Natalia, Michelle Surjadi, Merna