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All Journal Al-Kharaj: Journal of Islamic Economic and Business JURNAL AKUNTANSI DAN BISNIS Jurnal Intelek Dan Cendikiawan Nusantara
Pranatalindo Simanjuntak
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Economics, Econometrics & Finance Other

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HOW DOES A COMPANY PERFORM WHEN IMPLEMENTING IMPORTANT ASPECTS OF SUSTAINABILITY? AND THE MODERATING ROLE OF CORPORATE REPUTATION. Pranatalindo Simanjuntak; Emi Boki
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1002

Abstract

This study aims to analyze the impact of ESG on company performance as measured by Return On Assets (ROA) and the moderating role of Corporate Reputation. Secondary data used in this study comes from the Bloomberg website and annual reports of companies indexed by Sri-Kehati and listed on the IDX during 2020-2023. The census sampling method was used in the process of selecting research samples which resulted in 33 companies being sampled. Data analysis of this study uses SEM (Structural Equation Modeling) Analysis with SmartPLS. The results of this study show that ESG has a positive and significant impact on company performance and the role of corporate reputation strengthens the influence of ESG on company performance.
PENGARUH EKSISTENSI OPERATION CONTROLLER (AUDIT INTERNAL) TERHADAP KINERJA PERUSAHAAN PT. ENSEVAL PUTERA MEGATRADING, TBK. Pranatalindo Simanjuntak; Zulkipli
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 1 (2024): FEBRUARI - MARET 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh eksistensi operation controller (audit internal) terhadap kinerja perusahaan PT. Enseval Putera Megatrading, Tbk. Adapun jenis penelitian ini adalah kuantitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah survei, yang dilakukan dengan menyebarkan kuesioner ke 32 responden dari seluruh populasi yang ada. Teknik analisis data dalam penelitian ini adalah analisis kuantitatif deskriptif dengan menggunakan partial least square bantuan smart PLS 3.3.7. Berdasarkan hasil penelitian, ditemukan bahwa eksistensi operation controller memiliki peran yang membantu meningkatkan kinerja perusahaan PT. Enseval Putera Megatrading,Tbk.
The Influence of Professionalism, Effectiveness of Internal Control Systems, and Investigative Audits on Fraud Prevention in Government Institutions (Empirical Study at the Ambon City Inspectorate and the Maluku Province Inspectorate) Jefry Gasperz; Pranatalindo Simanjuntak; Hardion Klief Solisa; Vesly T Tuwaidan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8388

Abstract

This study aims to analyze the influence of auditor professionalism, the effectiveness of internal control systems, and investigative audits on fraud prevention in government institutions. The study was conducted on auditors at the Ambon City Inspectorate and the Maluku Province Inspectorate using a quantitative approach. Primary data were obtained through questionnaires distributed to 36 respondents and analyzed using multiple linear regression. The results show that professionalism, the effectiveness of internal control systems, and investigative audits have a positive and significant effect on fraud prevention. Theoretically, these results support the Fraud Diamond Theory, which states that factors such as ability, opportunity, pressure, and rationalization can be controlled by increasing auditor professionalism and strengthening internal control systems. The implications of this study emphasize the importance of risk-based investigative audits and strengthening internal controls to reduce the opportunities and abilities of perpetrators to commit fraud.
Co-Authors Emi Boki Hardion Klief Solisa Jefry Gasperz Vesly T Tuwaidan Zulkipli