Sari, Putri Rahma
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FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Ayem, Sri; Sari, Putri Rahma
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 12 No 2 (2024): EDISI SEPTEMBER
Publisher : FKIP Unswagati

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

Abstract

This study aims to determine the effect of financial distress, leverage, and firm size on the integrity of financial statements with independent commissioners as moderating variables. This study took a sample of 18 transportation & logistics sector companies listed on the IDX from 2019 to 2022, which were determined using the purposive sampling method. The research data were analyzed using multiple linear regression analysis and moderate regression analysis (MRA) with the SPSS version 25 program. The results of this study indicate that financial distress and leverage have a positive effect on the integrity of financial statements, while company size has no effect on the integrity of financial statements. Independent commissioners as a moderating variable can strengthen the positive effect of leverage on the integrity of financial statements but cannot strengthen the positive effect of financial distress and company size on the integrity of financial statements. Keywords: Financial Distress, Leverage, Firm Size, Integrity Of Financial Statements, Independent Commissioners
Ethics Of State Civil Apparatus In Public Services In The Era Of Bureaucratic Reform Vebryna, Esha Nanda; Damayanti, Kirani Sisca; Diansiwi, Purwasih; Sari, Putri Rahma; Sholihatin, Endang
Journal of Governance and Administrative Reform Vol. 4 No. 1 (2023): Journal of Governance and Administrative Reform
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jgar.v4i1.46112

Abstract

Abstract The state civil apparatus, in its duties, serves the community and is a good liaison between the community and the government. Many service problems are known from complaints and reports from the public, which have caused a decrease in satisfaction with the community. Ethical issues in the interaction between public servants and the community are a factor influencing quality, as well as a measure of the government's success in fulfilling optimal public services. In practice, there are still obstacles to the effectiveness of public services, such as the inadequate implementation of ethics following applicable regulations. The reason for conducting this research is that public complaints are seen from the low rating of public services in the Mojo Village, Gubeng District, Surabaya, on the official website of the Mojo Village. The aims of the research are 1) to find out the ethics of the state civil apparatus in public service in the Mojo sub-district, Gubeng sub-district, Gubeng Surabaya, in serving the community; 2) to determine the level of community satisfaction with the services of the state civil apparatus in the Mojo Village, Gubeng District, Surabaya. This study used quantitative methods through a descriptive research approach to collect questionnaire data, documentation methods, and data analysis. The conclusions of the study: 1) the ethics of the state civil apparatus in public service in Kelurahan Mojo, Gubeng Sub-District, Surabaya, in serving the community is considered poor because 64.2% of respondents stated that the attitude they used did not apply the ethics of the state civil apparatus following the professional standards of public service Keywords: ethics, state civil apparatus, public service Abstrak Aparatur sipil negara dalam tugasnya melayani masyarakat dan menjadi penghubung yang baik antara masyarakat dan pemerintah. Banyak persoalan layanan yang diketahui dari aduan dan laporan masyarakat yang menyebabkan menurunnya kepuasan pada masyarakat. Persoalan etika dalam berinteraksi saat pelayan publik dengan masyarakat menjadi faktor pengaruh kualitas, serta tolak ukur keberhasilan pemerintah dalam memenuhi mengoptimalkan pelayanan publik. Pada praktiknya masih terdapat kendala penghambat efektivitas pelayanan publik, seperti belum memadainya implementasi etika yang sesuai dengan peraturan yang berlaku. Alasan melakukan penelitian ini, terdapat keluhan masyarakat dilihat dari rendahnya rating terhadap pelayanan publik di Kelurahan Mojo Kecamatan Gubeng Surabaya dalam laman web resmi Kelurahan Mojo. Tujuan penelitian 1) mengetahui etika aparatur sipil negara dalam pelayanan publik di kelurahan Mojo kecamatan Gubeng Surabaya Gubeng Surabaya dalam melayani masyarakat; 2) mengetahui tingkat kepuasan masyarakat terhadap pelayanan aparatur sipil negara di Kelurahan Mojo Kecamatan Gubeng Surabaya. Penelitian ini menggunakan metode kuantitatif melalui pendekatan penelitian deskriptif mengumpulkan data kuesioner, metode dokumentasi, dan analisis data. Kesimpulan penelitian : 1) etika aparatur sipil negara pada pelayanan publik di Kelurahan Mojo Kecamatan Gubeng Surabaya dalam melayani masyarakat terhitung kurang baik karena 64,2% responden menyatakan bahwa sikap yang mereka gunakan tidak menerapkan etika aparatur sipil negara yang sesuai dengan profesional standard pelayan publik; 2) kepuasan masyarakat terhadap etika aparatur sipil negara pada pelayanan publik di Kelurahan Mojo Kecamatan Gubeng Surabaya terhitung kurang puas karena 64% responden menyatakan bahwa kinerja pelayan Kelurahan Mojo tidak sesuai dengan nilai moral atau etika birokrat. Kata kunci: etika, aparatur sipil negara, pelayanan publik.
FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Ayem, Sri; Sari, Putri Rahma
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 12 No 2 (2024): EDISI SEPTEMBER
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v12i2.9523

Abstract

This study aims to determine the effect of financial distress, leverage, and firm size on the integrity of financial statements with independent commissioners as moderating variables. This study took a sample of 18 transportation & logistics sector companies listed on the IDX from 2019 to 2022, which were determined using the purposive sampling method. The research data were analyzed using multiple linear regression analysis and moderate regression analysis (MRA) with the SPSS version 25 program. The results of this study indicate that financial distress and leverage have a positive effect on the integrity of financial statements, while company size has no effect on the integrity of financial statements. Independent commissioners as a moderating variable can strengthen the positive effect of leverage on the integrity of financial statements but cannot strengthen the positive effect of financial distress and company size on the integrity of financial statements. Keywords: Financial Distress, Leverage, Firm Size, Integrity Of Financial Statements, Independent Commissioners