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INDONESIA
Jurnal Ilmiah Akuntansi dan Humanika
Published by Universitas Pendidikan Ganesha
ISSN : 20893310     EISSN : 25992651     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Akutansi dan Humanikan Undiksha adalah jurnal ilmiah bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akutansi. Redaksi menerima artikel dalam bahasa Indonesia maupun Bahasa Inggris yang tidak dikirimkan atau telah dipublikasikan dalam jurnal lain. Penentuan artikel yang dimuat ditentukan oleh hasil review penyunting ahli. Jurnal ini terbit 3 kali dalam setahun.
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Articles 33 Documents
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Search results for , issue "Vol. 12 No. 1 (2022)" : 33 Documents clear
Determinasi Pemberian Kredit terhadap Kualitas Kredit di PT Pegadaian (PERSERO) Cabang Singaraja Kadek Yoga Ari Putra; Ni Wayan Yulianita Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.39133

Abstract

The purpose of this study was to determine the effect of the control environment, risk assessment, control activities, information and communication, monitoring, on bad loans at PT. Pegadaian (PERSERO) Singaraja Branch. This study uses a quantitative research design using a data collection instrument in the form of a questionnaire. The population that is the object of research is all employees of PT Pegadaian (Persero) Singaraja Branch which includes nine pawnshops and one pawnshop branch office. Determination of the sample using purposive sampling method with respondents' criteria, namely the head of the branch or head of the unit, credit analyst, and collateral estimator. So that the number of respondents obtained is 32 employees and 4 employees who do not meet the criteria because they are outside of the three predetermined criteria. Data analysis in this study used quantitative methods using SPSS version 16. The results showed that the variables of the control environment, risk assessment, control activities, information and communication, and monitoring had a negative and significant effect on bad loans.
INTELLECTUAL CAPITAL, INSTITUSIONAL OWNERSHIP, PROFITABILITAS PADA FINANCIAL AWARENESS DENGAN CASH FLOW VOLATILITY SEBAGAI VARIABEL INTERVENING Eri Kusnanto; Ngadi Permana; Grace Yulianti
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.40493

Abstract

This research aims to examine the effect of intellectual capital, institutional ownership and profitability on financial awareness with cash flow volatility as an intervening variable. Testing research data using a panel data regression model. The population used in this study were all consumer goods companies listed on the Indonesia Stock Exchange from 2015-2019, with purposive sampling method obtained 29 samples of company data with 145 tests for 5 years. The results show that intellectual capital and profitability affect financial awareness while institutional ownership and cash flow volatility do not directly affect financial awareness, but after testing the intervening variable shows that cash flow volatility does not affect intervening between institutional ownership and financial awareness
Pengaruh Efektivitas Pengendalian Internal dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan Akuntansi dengan Audit Internal sebagai Variabel Pemoderasi di LPD Se-Kabupaten Karangasem I Kadek Agus Aditya Kusuma; Ni Luh Putu Mita Miati; A.A. Putu Mirah Purnama Sari; I Gde Agung Wira Pertama
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.46888

Abstract

Of the number of LPDs in Bali, there are still LPDs with unhealthy information, even prohibited based on this the object of this study is the influence of the effectiveness of internal control and the suitability of compensation to the tendency of accounting fraud with internal audits as a moderating variable. Research is done by empirical studies. This study was conducted at the Village Credit Institute (LPD) sampling technique through the slovin formula, amounting to 65 samples and data collection with questionnaires. Data analysis techniques use the partial last square model with the help of smart PLS 3.0 applications. The test results explained that the effectiveness of internal control and compensation suitability had a negative effect on the tendency of accounting fraud while internal audits were not able to moderate the influence of the effectiveness of internal control and the suitability of compensation to the tendency of accounting fraud.

Page 4 of 4 | Total Record : 33

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