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Petrus Valentino Baunsele
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Engineering Industrial & Manufacturing Engineering

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Good Corporate Governance as A Moderating Variable Of The Influence Of Slack Resources on Company Performance Ade Sandra Dewi; Sri Wahyuni Nur; Septi Wifasari; Petrus Valentino Baunsele; Hamdiah
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.1130

Abstract

This research is a quantitative study with an explanatory approach, namely an approach that creates new novelty with old reference materials. The data used in this study is primary data that the researcher obtained from private company managers spread throughout Indonesia, totaling one hundred and seventy-five managers. The data that the researcher obtained was analyzed using the smart PLS 4.0 analysis tool. The results in this article show that all hypotheses can be accepted and proven. In the first hypothesis, the results can be seen from the first row of the third table above, where the P-values point to positive and are below the 0.05 significance level, namely 0.008. These results align with research [18], which shows the same results, namely that Slack Resources can have a positive relationship direction and a significant influence on Company Performance. In addition, the Good Corporate Governance variable can also moderate the influence of the Slack Resource variable on Company Performance because the P-values point to positive and are below the 0.05 significance level, namely 0.000. Thus, it can be concluded that this article's first and second hypotheses can be accepted and proven.
Good Corporate Governance as A Moderating Variable Of The Influence Of Slack Resources on Company Performance Ade Sandra Dewi; Sri Wahyuni Nur; Septi Wifasari; Petrus Valentino Baunsele; Hamdiah
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.1130

Abstract

This research is a quantitative study with an explanatory approach, namely an approach that creates new novelty with old reference materials. The data used in this study is primary data that the researcher obtained from private company managers spread throughout Indonesia, totaling one hundred and seventy-five managers. The data that the researcher obtained was analyzed using the smart PLS 4.0 analysis tool. The results in this article show that all hypotheses can be accepted and proven. In the first hypothesis, the results can be seen from the first row of the third table above, where the P-values point to positive and are below the 0.05 significance level, namely 0.008. These results align with research [18], which shows the same results, namely that Slack Resources can have a positive relationship direction and a significant influence on Company Performance. In addition, the Good Corporate Governance variable can also moderate the influence of the Slack Resource variable on Company Performance because the P-values point to positive and are below the 0.05 significance level, namely 0.000. Thus, it can be concluded that this article's first and second hypotheses can be accepted and proven.
Analisis Determinan Kualitas Laporan Keuangan Pemerintah Daerah : (Studi Kasus Opini Badan Pemeriksa Keuangan Di Kabupaten Kupang) Petrus Valentino Baunsele; Dikky Mooy; Aprianto Baki Uly
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 3 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.1498

Abstract

Penelitian ini dilakukan di Badan Pengelolaan Keuangan dan Aset Kabupaten Kupang, yang berlokasi di Naibonat, Kecamatan Kupang Timur, Kabupaten Kupang, Nusa Tenggara Timur, dengan ukuran sampel sebanyak 54 responden. Teknik sampling yang digunakan adalah sampling non-probabilitas, khususnya sampling jenuh, atau yang sering disebut sebagai sampling total. Instrumen penelitian berupa kuesioner dengan pertanyaan tertutup dan skala Likert dari 1–5. Analisis data dilakukan menggunakan perangkat lunak SPSS versi 27.0. Penelitian ini merupakan penelitian kuantitatif, dengan hasil uji parsial menggunakan uji t menunjukkan bahwa implementasi peran Teknologi Informasi memiliki pengaruh positif terhadap kualitas laporan keuangan daerah, dan Internal Audit juga memiliki pengaruh positif terhadap kualitas laporan keuangan daerah. Uji simultan menunjukkan bahwa variabel Implementasi Teknologi Informasi dan Internal Audit secara bersama-sama memiliki dampak yang signifikan dan positif terhadap Kualitas Laporan Keuangan
Co-Authors Ade Sandra Dewi Aprianto Baki Uly Dikky Mooy Hamdiah Septi Wifasari Sri Wahyuni Nur