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The Effect Of Green Intellectual Capital, CEO Characteristic, Free Cash Flow On Prudence Moderated By Enviromental Performance Whittleliang Hakki, tandry; Herlina, Herlina; Akwila, Karvicha; Jurjanta, Priccilya
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.689

The rapid development of many industries in the world has resulted in environmental damage due to excessive use and exploitation of natural resources. As a result, there is a decline in environmental quality resulting in global warming, ozone depletion, pollution, and acid rain. The impact of environmental conventions in the world Montreal Convention, Kyoto Protocol, Ban on the Use of Certain Hazardous Materials and increasing consumer environmentalism can change the context of competition in industries around the world. This study aims to examine the effect of Green Intellectual Capital, CEO Characteristic, Free Cash Flow on Prudence moderated by Environmental Performance. This study took the research population in the energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The type of data used in this study is secondary 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 Intellectual Capital, Busy Director, and Free Cash Flow have an effect on prudence but CEO Tenure has no effect on Prudence. Environmental Performance strengthens the influence of Green Intellectual Capital, Busy Director, and Free Cash Flow on prudence and Environmental Performance strengthens the influence of CEO Tenure on prudence.

Improving MSME Performance: Strategic Management Accounting, Accounting Information Systems, And Management Control Systems Moderated By Financial Technology Carlos Pangestu, Juan; Akwila, Karvicha
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.691

Micro, Small and Medium Enterprises (MSMEs) are one of the strong drivers of the people's economy. Micro, Small and Medium Enterprises (MSMEs) have an important role in the economic and industrial growth of a country, a business entity, especially MSMEs, is required to make changes to increase its competitiveness, this is because many small and medium entrepreneurs start from family / home industries so that their management is not managed properly. Most of the research related to Strategic Management Accounting to date has focused on management accounting practices in manufacturing companies and little attention has been paid to the use of management accounting techniques in MSMEs. Banks are a key component of MSMEs. This study aims to examine the effect of Strategic Management Accounting, Accounting Information Systems, and Management Control Systems on MSME Performance moderated by Financial Technology. This study took the research population from MSME companies in Jakarta, Bandung. The type of data used in this study is primary data which is used as a sample. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. To test the hypothesis, this research uses multiple linear regression analysis. Based on the results of the study, it shows that the variables of Strategic Management Accounting and Accounting Information Systems have a significant effect on MSME Performance, but the Management Control System does not have a significant effect on MSME Performance. Financial Technology strengthens the influence of Strategic Management Accounting and Accounting Information Systems on MSME Performance, but Financial Technology does not strengthen the influence of Management Control Systems on MSME Performance.

The Role of Green Intellectual Capital and Busy Director as Moderators of the Influence of Prudence and Audit Tenure on Integrated Reports Whittleliang Hakki, Tandry; Akwila, Karvicha; Jurjanta, Priccilya
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.714

Financial reports are financial information of a company in an accounting period that can be used to describe the performance of a company (Kashmir in Gayatri). Financial reports are said to be good if they have integrity over the information contained therein. Along with the convergence of IFRS, the concept of conservatism is now replaced by prudence, what is meant by prudence in IFRS is that revenue recognition may be recognized even though it is still potential, as long as it meets the provisions for revenue recognition but still uses the principle of prudence in its recognition. After SAK adopted IFRS. This study aims to test the effect of Prudence, Audit Tenure on the Integrated Report and examine whether there is a role of Green Intellectual Capital and Busy Director as a moderation of the influence of Prudence, Audit Tenure on the Integrated Report carried out by the company. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The type of data used in this study is secondary data in the form of company financial reports which 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. To test the hypothesis, this research uses multiple linear regression analysis. Based on the results of this study, it shows that prudence has an effect on the integrated report, Audit tenure does not have an effect on the audit report, Green Intellectual capital strengthens the effect of Prudence on the integrated report but busy directors do not strengthen the effect of Prudence on the integrated report. Green Intellectual capital strengthens the effect of Audit Tenure on the integrated report but busy directors do not strengthen the effect of Audit Tenure on the integrated report

The Effect of Carbon Management Accounting, Competitive Business Strategic and Carbon Emission Disclosure on Company Performance Moderated by Green Intellectual Capital Whittleliang Hakki, Tandry; Akwila, Karvicha; Jurjanta, Priccilya
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.715

Several climate changes or extreme weather that often occur throughout the world in recent years, this directly makes society focus and increases the level of awareness of climate change that occurs. warming. Global warming is a hot issue and has become a public focus to be discussed in several world organization forums in recent decades. Global warming can be caused by the main factor, namely carbon emissions. This study aims to examine the effect of Carbon Management Accounting, Competitive Business Strategy, and Carbon Emission Disclosure on Company Performance moderated by Green Intellectual Capital. This study took the research population in energy sector companies. The type of data used in this study is secondary data in the form of company financial reports 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 Carbon Management Accounting and Carbon Emission Disclosure have an effect on Firm Performance, but Carbon Emission Disclosure has no effect on Firm Performance. Green Intellectual Capital strengthens the influence of Carbon Management Accounting on Firm Performance and Green Intellectual Capital does not strengthen the influence of Competitive Business Strategy and Carbon Emission Disclosure Strategy on Firm Performance.

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

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

Peran Environmental Knowledge Memoderasi Pengaruh Green Supply Chain Management dan Enterprise Resources Planning Terhadap Sustainability Performance Pangestu, Juan; Akwila, Karvicha
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 6 No. 6 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Septemb
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v6i6.1082

The Green Supply Chain Management (GSCM) process is widely associated with its contribution to the company's sustainability performance. The GSCM process will also be associated with an integrated Enterprise Resource Planning (ERP) system that will have an impact on achieving sustainability performance. The importance of environmental awareness from manufacturers to direct their business processes that are beneficial to the environment in the long term. This study aims to analyze the effect of Green Supply Chain Management and Enterprise Resource Planning on Sustainability Performance, then this study also analyzes the role of Environmental Knowledge as a moderation of the influence of Green Supply Chain Management and Enterprise Resource Planning on Sustainability PerformanceThe analysis method used is path analysis with the pattern of relationships between independent variables in this study being correlative and causal. Researchers use primary data collection techniques because this study will use a questionnaire. This questionnaire technique is also a data collection technique by providing a set of written questions or statements to respondents. Based on the results of this study, it shows that Green Supply Chain Management has a significant effect on Sustainable Performance, Enterprise Resource Planning does not have a significant effect on Sustainable Performance, Environmental Knowledge strengthens the influence of Green Supply Chain Management on Sustainable Performance, Environmental Knowledge does not strengthen the influence of Enterprise Resource Planning on Sustainable Performance.

The Effectiveness of Internal Audit in State Owned Company in the Red and White Cabinet Era: The Role of Integrity as a Moderator Carlos Pangestu, Juan; Simanungkalit, Jobrinson; Whittleliang Hakki, Tandry; Akwila, Karvicha
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2331

This research is basically to obtain findings on factors that affect the increase in the effectiveness of the performance of the government's Internal Audit department, especially for State-Owned Enterprises (SOEs) so that the findings can be developed again and practiced by other auditors at the Financial Audit Agency (BPK RI) for other government institutions such as Regional Government, OJK, and Departments in Ministries in the Red and White Cabinet to complete problems that occur or the problems underlying this research so that the effectiveness of institutions, especially SOEs, is better and encourages minimizing the potential losses of the state that will be obtained. This study aims to examine the influence of Audit Scope, Senior Management Support and Extrinsic Rewards on Audit Internal Effectiveness moderated by Internal Audit Integrity. In this study, the research population is taken from the government's Internal Audit Department, in this case the Financial Audit Agency which examines SOEs in the cities of Jakarta, Bandung, and Surabaya currently under the Red and White Cabinet government. The type of data used in this study is primary data used as a sample. The research method used in this study is the quantitative research method. Samples were selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of the research expected in this study, are: Audit Scope, Senior Management Support, and Extrinsic Rewards have a significant and positive effect on the Effectiveness of Internal Audit. In addition, Internal Auditor Integrity as a moderation variable can strengthen the influence of Audit Scope, Senior Management Support, and Extrinsic Rewards on Internal Audit Effectiveness.

Keefektivitasan Peran Internal Audit Pada BUMN Era Kabinet Merah Putih Pangestu, Juan; Simanungkalit, Jobrinson; Hakki, Tandry Whittleliang; Akwila, Karvicha
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 6 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i6.1804

This study aims to identify the factors that influence the effectiveness of internal audit departments in government institutions, particularly in State-Owned Enterprises. The findings of this research are expected to serve as a reference for other auditors at the Audit Board of the Republic of Indonesia to be applied in supervising other government institutions such as local governments, the Financial Services Authority, and ministries under the Merah Putih Cabinet. These efforts are intended to improve institutional effectiveness and reduce the potential for state financial losses. This research examines the effect of audit scope, senior management support, and extrinsic rewards on the effectiveness of internal audits. A quantitative approach was used, and primary data were collected through questionnaires. The research objects were internal auditors from the Audit Board of the Republic of Indonesia involved in auditing State-Owned Enterprises in Jakarta, Bandung, and Surabaya. The sampling technique used was purposive sampling, and hypothesis testing was conducted using multiple linear regression analysis. The results show that audit scope, senior management support, and extrinsic rewards have a significant and positive effect on internal audit effectiveness. These findings indicate that a broader audit scope, stronger management support, and well-targeted rewards contribute to increased internal audit effectiveness. This research contributes to strengthening the oversight system in the public sector by improving the role and quality of internal auditors.

Faktor-faktor Yang Mempengaruhi Penyajian Kembali Laporan Keuangan Pada Perusahaan BUMN Dan BUMD di BEI Periode 2020-2022 Pangestu, Juan Carlos; Akwila, Karvicha
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1686

Penyajian kembali laporan keuangan pada perusahaan di Bursa Efek Indonesia dapat menimbulkan banyak persepsi bagi para pihak yang berkepentingan seperti Investor, kreditur dan sebagainya. Penyajian kembali laporan keuangan belum tentu disebabkan oleh kesalahan maupun kecurangan pada laporan. Meskipun tidak termasuk dalam kesalahan dan kecurangan, penyajian kembali yang terjadi berpotensi menyebabkan kesalahan pengambilan keputusan atau tindakan bagi pihak yang berkepentingan Penelitian ini bertujuan untuk menguji pengaruh Leverage, Reputasi KAP, Komite Audit, ukuran Perusahaan dan Komisaris Independen terhadap penyajian kembali laporan keuangan pada Perusahaan BUMN Dan BUMD di Bursa Efek Indonesia Periode 2020-2022. Pengambilan sampel dilakukan dengan teknik purposive sampling. Jenis penelitian ini menggunakan analisis dan metode regresi logistik. Objek dalam penelitian ini adalah laporan keuangan pada Perusahaan BUMN Dan BUMD di Bursa Efek Indonesia Periode 2020-2022. Hasil penelitian menunjukkan bahwa Reputasi KAP dan ukuran perusahaan memiliki pengaruh yang signifikan terhadap penyajian kembali laporan keuangan sedangkan variabel Leverage, Komite audit dan Komisaris Independen tidak mempunyai pengaruh signifikan terhadap penyajian kembali laporan keuangan. Penelitian selanjutnya disarankan dapat menggunakan metode penelitian kualitatif untuk mendapatkan hasil dari metode yang berbeda. Selain itu penelitian selanjutnya dapat juga menggunakan metode penelitian yang sama dengan menganti variabel yang tidak berpengaruh signifikan dengan variabel lainnya.

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

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.

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