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All Journal Jurnal Riset Terapan Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Yeni Siregar, Nolita
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENGARUH SEVERITY, ASSETS RETRENCHMENT KEBERHASILAN CORPORATE TURNAROUND PADA PERUSAHAAN PERBANKAN YANG MENGALAMI POTENSI FINANCIAL DISTRESS Meiliana, Reva; Ramadhaniyah, Rieka; Yeni Siregar, Nolita; Maria, Delli
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 4 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i4.746

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh severity dan asset retrenchment terhadap keberhasilan corporate turnaround pada perusahaan perbankan yang mengalami financial distress. Penelitian ini menggunakan teknik purposive sampling untuk memilih 45 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2019-2022, menghasilkan 180 data observasi. Teknik analisis data menggunakan analisis regresi logistik untuk menguji hubungan antara variabel-variabel yang diteliti. Hasil penelitian menunjukkan bahwa severity dan asset retrenchment secara signifikan tidak berpengaruh terhadap keberhasilan corporate turnaround. Simpulan, Severity dan asset retrenchment tidak memiliki pengaruh signifikan terhadap keberhasilan corporate turnaround pada perusahaan perbankan yang mengalami financial distress di Bursa Efek Indonesia pada periode 2019-2022. Hal ini menunjukkan bahwa faktor lain mungkin lebih menentukan dalam keberhasilan upaya turnaround perusahaan perbankan. Kata Kunci: Keberhasilan Turnaround, Financial Distress, Severity, Asset Retrenchment
ANALISIS PERAN KOMITMEN ORGANISASI DALAM MENINGKATKAN AKUNTABILITAS KINERJA MELALUI KOMPETENSI PEGAWAI DAN SISTEM PENGENDALIAN INTERNAL Mustika, Dian; Lestari, Puji; Meiliana, Reva; Yeni Siregar, Nolita
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

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Abstract

The Bandar Lampung City Government's SAKIP score for 2023 decreased by 3.41 compared to 2022, indicating a decline in performance accountability. This study aims to examine the effect of employee competence and internal control systems on Government Agency Performance Accountability System, with organizational commitment as a moderating variable in the Bandar Lampung City Government. This study uses a quantitative approach with primary data obtained through questionnaires. The sampling technique uses purposive sampling with three criteria, collecting 45 respondents from 16 OPDs in the Bandar Lampung City Government. The data analysis technique used Partial Least Square - Structural Equation Modeling (PLS-SEM) with the WarpPLS 8.0 application. The results of this study indicate that Employee Competence and Internal Control Systems have a significant effect on Government Agency Performance Accountability and that Organizational Commitment is able to moderate the relationship between Employee Competence and Government Agency Performance Accountability. Meanwhile, Organizational Commitment unable to moderate the relationship between internal control systems and Government Agency Performance Accountability. Keywords:     Employee Competence, Internal Control Systems, Organizational Commitment, Government Agency Performance Accountability System
Co-Authors Delli Maria Dian Mustika Meiliana, Reva PUJI LESTARI Ramadhaniyah, Rieka