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Journal of Business and Applied Management
  • business-applied-management
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Published by Universitas Bunda Mulia
ISSN : 19799543     EISSN : 26212752     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Business and Applied Management is an academic journal published twice annually (March-September) by Department of Management in Master Degree of Universitas Bunda Mulia.
Arjuna Subject : -
Articles 135 Documents
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Pengaruh Kepuasan Kerja dan Motivasi Kerja terhadap Kualitas Layanan Dimediasi oleh Komitmen Organisasi di PT. Tata Mandiri Daerah (Lippo Group) Jesselyn Giovanni; Tigor Sitorus
Journal of Business & Applied Management Vol 13, No 1 (2020): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v13i1.2135

Abstract

This research is a quantitative study that examines the effect of job satisfaction and work motivation on service quality mediated by organizational commitment. The research problem proposed refers to some previous research and the existence of a research gap from previous research. Five hypotheses have been formulated and a model has been developed to answer this research problem. The type of data used is primary data obtained from a questionnaire distributed with a sample of 200 respondents who work at PT Tata Mandiri Daerah that aims to determine the effect of job satisfaction and work motivation on service quality mediated by organizational commitment measured by how many samples agree with the variables examined in this study. Sampling was done by sampling technique in which the number of samples tested in the study were 100 employees. The analytical tool used is the Partial Least Square - Structural Equation Model (PLSSEM) in the SmartPLS 3.0 program. The results showed that job satisfaction, organizational commitment and work motivation affect service quality. Keywords: Job Satisfaction, Work Motivation, Organizational Commitment and Service Quality ABSTRAK Penelitian ini merupakan penelitian kuantitatif yang meneliti pengaruh kepuasan kerja dan motivasi kerja terhadap kualitas layanan dimediasi oleh komitmen organisasi. Permasalahan penelitian yang diajukan merujuk kepada beberapa penelitian terdahulu dan adanya research gap dari penelitan terdahulu. Lima hipotesis telah dirumuskan dan sebuah model telah dikembangkan untuk menjawab masalah penelitian ini. Jenis data yang digunakan adalah data primer yang diperoleh dari kuesioner yang di bagikan dengan sample 200 responden yang bekerja di PT Tata Mandiri Daerah yang bertujuan untuk mengetahui pengaruh kepuasan kerja dan motivasi kerja terhadap kualitas layanan dimediasi oleh komitmen organisasi yang diukur melalui seberapa banyak sample yang setuju dengan variable-variable yang di teliti di penelitian ini. Pengambilan sampel dilakukan teknik sampling dimana jumlah sampel yang diuji dalam penelitian sebanyak 100 karyawan . Alat analisa yang digunakan adalah Partial Least Square - Structural Equation Model (PLSSEM) pada program SmartPLS 3.0. Hasil penelitian menunjukkan bahwa Kepuasan kerja, Komitmen Organisasi dan Motivasi Kerja mempengaruhi Kualitas Layanan.
Upaya Meningkatkan Kualitas Pelayanan di Outlet Hennes & Mauritz Widforss Menggunakan Analisis Service Quality Hendy Tannady; Dwi Yanasari; Salma Nur Kamila; Vinna Adhe Fitria; Ramdhan Sofyan
Journal of Business & Applied Management Vol 13, No 1 (2020): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v13i1.2125

Abstract

Salah satu cara agar dapat menjadi unggul adalah dengan senantiasa meningkatkan kualitas layanan. H&M menyadari bahwa setiap golongan umur dan setiap negara memiliki gaya, ekspektasi, dan kesadaran fashion yang berbeda-beda, oleh karena itu H&M mengkombinasikan antara mode fashion, kualitas, dan harga untuk menarik minat pembelian target marketnya. Salah satu cara untuk meningkatkan kepuasan pelanggan adalah evaluasi secara berkala terhadap berbagai atribut pelayanan yang diberikan pada pelanggan. Penelitian dimulai dengan melakukan survey dan mendistribusikan kuesioner kepada responden, menggunakan metode purposive sampling. Jumlah responden dalam penelitian ini adalah 45 responden. Setelah melakukan penyebaran kuisoner, langkah selanjutnya adalah melakukan pengolahan data dengan metode Servqual. Pada pengolahan data dilakukan rekapitulasi nilai rata-rata harapan pelayanan dan rata-rata kenyataan pelayanan untuk setiap indikator pernyataan, dilanjutkan dengan rekapitulasi nilai gap 5 untuk lima dimensi servqual. Hasil dari penelitian adalah kesimpulan bahwa seluruh dimensi yaitu reliability, responsiveness, empathy, assurance dan tangibles memiliki nilai gap yang negatif.Kesimpulan lain terkait pengukuran dua belas indikator yang tersebar kedalam lima dimensi menunjukkan bahwa seluruh indikator juga memiliki nilai gap yang negatif. Indikator dengan nilai gap terbesar adalah “Kelengkapan Produk” dengan nilai gap -0.85. Nilai gap baik lima dimensi dan dua belas indikator menunjukkan bahwa pelayanan yang diberikan oleh H&M masih belum memenuhi keinginan dan ekspektasi pelanggan. Kata Kunci: kualitas layanan, kepuasan pelanggan, atribut pelayanan, ekspektasi pelanggan ABSTRACT One way to be superior is to always improve the quality of service. H&M realizes that every age group and every country has different styles, expectations and fashion awareness, therefore H&M combines fashion, quality, and price to attract the interest in purchasing its target market. One way to increase customer satisfaction is a periodic evaluation of various service attributes provided to customers. The study began by conducting a survey and distributing questionnaires to respondents, using a purposive sampling method. The number of respondents in this study were 45 respondents. After distributing the questionnaire, the next step is to perform data processing with the Servqual method. In processing data, a recapitulation of the average value of service expectations and average reality of service for each statement indicator, followed by a recapitulation of the value of the gap 5 for five dimensions servqual. The results of the study are the conclusion that all dimensions, namely reliability, responsiveness, empathy, assurance and tangibles have a negative gap value. Another conclusion related to the measurement of twelve indicators spread into five dimensions shows that all indicators also have a negative gap value. The indicator with the largest gap value is "Product Completeness" with a gap value of -0.85. A good five-dimensional gap value and twelve indicators indicate that the services provided by H&M still do not meet the wishes and expectations of customers.
Pengaruh Independent Board of Commissioners, Institutional Ownership, and Audit Committee terhadap Firm Value Yohanes Mardinata Rusli; Piter Nainggolan; Juan Carlos Pangestu
Journal of Business & Applied Management Vol 13, No 1 (2020): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v13i1.2136

Abstract

High company value is the expectation of company owners, because with high value shows the prosperity of shareholders is also high so that shareholders will invest their capital in the company. This can be done by implementing governance that is expected to increase the value of the company through increasing shareholders. This article examines the influence of Independent board of commissioners, Institutional Ownership, and Audit Committees on Firm Value. This research was conducted by collecting corporate data obtained from the financial statements of manufacturing industry companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in the period 2016 to 2018 with a sample of 25 companies with observations for 3 (three) years using a purposive sampling method that aims to get a representative sample in accordance with the criteria determined by researchers. The total data processed is 75 units of analysis data. The type of data used is secondary data in the form of company annual reports. The testing tool used is Eviews 9 which consists of Descriptive Statistics Test, Classic Assumption Test, Model Selection Test, and Hypothesis Test. The results showed that the results of selecting the right model for this study were the Random Effect Model (REM). The results of this study indicate that, Independent board of commissioners and Institutional Ownership have no effect on Firm Value. While the results of other studies indicate that the Audit Committee influences Firm Value. Based on the results of this study, companies are expected to pay more attention to the existence of independent commissioners, audit committees and institutional ownership to strengthen good governance and consider investing in one company. Keywords: Independent board of commissioners, Intitutional Ownership, Audit Committee, Firm Value ABSTRAK Nilai perusahaan yang tinggi menjadi harapan para pemilik perusahaan, sebab dengan nilai yang tinggi menunjukan kemakmuran pemegang saham juga tinggi sehingga pemegang saham akan menginvestasikan modalnya kepada perusahaan tersebut. Artikel ini meneliti mengenai pengaruh dari Independent board of commissioners, Intitutional Ownership, dan Audit Committee terhadap Firm Value. Penelitian ini dilakukan dengan mengumpulkan data data perusahaan yang diperoleh dari laporan keuangan perusahaan industri manufaktur pada sektor barang konsumsi yang tercatat dalam Bursa Efek Indonesia (BEI) pada periode tahun 2016 sampai tahun 2018 dengan jumlah sampel perusahaan sebesar 25 perusahaan dengan menggunakan metode purposive sampling yang bertujuan untuk mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan peneliti. Jenis data yang digunakan yaitu data sekunder berupa laporan tahunan perusahaan. Alat pengujian yang digunakan yaitu Eviews 9 yang terdiri dari pengujian Uji Statistik Deskriptif, Uji Asumsi Klasik, Uji Pemilihan Model, dan Uji Hipotesis. Hasil penelitian menunjukan bahwa hasil dari pemilihan model yang tepat untuk penelitian ini adalah Random Effect Model (REM). Hasil penelitian ini menunjukan bahwa, Independent board of commissioners dan Intitutional Ownership tidak berpengaruh terhadap Firm Value. Sedangakan hasil penelitian lainnya menunjukan bahwa Audit Committee berpengaruh terhadap Firm Value. Berdasarkan hasil penelitian ini, perusahaan diharapkan lebih memperhatikan keberadaan komisaris independent, komite audit dan kepemilikan institusional untuk memperkuat tata kelola yang baik dan mempertimbangkan dalam melakukan investasi di satu perusahaan.
The Impact of Internal and External Factors on Taxpayer Compliance Eko Retno Indriyarti; Michael Christian
Journal of Business & Applied Management Vol 13, No 1 (2020): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v13i1.2127

Abstract

Gerakan Tax Amnesty yang telah selesai dilaksanakan boleh dikatakan memberikan dampak yang baik kepada penerimaan negara dari pajak. Kepercayaan diri pemerintah didukung oleh sosialisasi dengan bentuk iklan di hampir semua media. Penerimaan negara yang berasal dari pajak mengalami kenaikan sebesar 7% dari tahun yang lalu. Hasil tersebut menjelaskan bahwa adanya kesinambungan antara program pemerintah dan kesadaran masyarakat dalam hal kewajiban pajak seperti yang diatur undang-undang. Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh Faktor Internal dan Eskternal terhadap Kepatuhan Wajib Pajak. Penelitian ini menjelaskan bahwa Kepatuhan Wajib Pajak (WP) dipengaruhi secara parsial oleh Pemahaman WP akan aturan pajak dan Faktor Eksternal yaitu iklan dan pelayanan yang diberikan dari petugas pajak. Secara simultan kedua faktor tersebut juga memberikan pengaruh terhadap Kepatuhan WP dalam memenuhi kewajibannya dalam membayar pajak. Penelitian ini terdiri 110 sampel dengan menggunakan analisis regresi berganda (multiple regression analysis). Upaya meningkatkan sosialisasi baik dalam bentuk iklan misalnya dapat menjadi saran yang perlu dipertimbangkan seiring dengan anggapan WP bahwa informasi mengenai pajak akan mudah dipahami bila disampaikan melalui iklan. Penelitian selanjutnya dapat menggunakan variabel lain yang lebih spesifik dan juga perlu mempertibangkan penambahan jumlah sampel. Kata Kunci; pajak, pemahaman, iklan, kepatuhan, Wajib Pajak ABSTRACT The Tax Amnesty program that has been completed said to have a good impact on state revenue from taxes. Government confidence is supported by socialization in the form of advertising in almost all media. State revenue from taxes increased by 7% from a year ago. The results explain that there is continuity between government programs and public awareness in terms of tax obligations as regulated by law. This study aims to determine and explain the influence of Internal and External Factors on Taxpayers’ (TPs’) Compliance. This study explains that TPs’ compliance is partially influenced by TPs’ compliance understanding of tax rules and External Factors, namely advertising and services provided by tax officials. Simultaneously the two factors also have effects on TPs’ compliance in fulfilling their obligations in paying taxes. This study consisted of 110 samples using multiple regression analysis. Efforts to improve socialization in the form of advertisements for example, can be a suggestion that needs to be considered along with TPs’ compliance assumption that tax information will be easily understood if conveyed through advertisements. Future studies can use other variables that are more specific and need to consider increasing the number of samples.
Faktor-Faktor yang Mempengaruhi Tingkat Stock Returns pada Perusahaan Subsektor Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia Periode 2015-2018 Fahrul Riza; Wahyudi Sudibyo
Journal of Business & Applied Management Vol 13, No 1 (2020): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v13i1.2132

Abstract

This study aims to examine the effect of profitability ratios (NPM and ROA), leverage ratios (DAR) and market ratios (PER and PBV) on stock returns of automotive subsector companies and components listed on the Indonesian Stock Exchange during 2015-2018, with firm size as a control variable. A total of 12 companies met the requirements to become a research sample determined purposively. Data were analyzed using panel data regression models using Eviews 8. The findings are partially ROA, NPM has a positive and significant effect, PER and DAR have a negative and significant effect while PBV does not have a significant effect on stock returns. Automotive and component sub sector companies have high average leverage ratios compared to other sectors. Stock Return, Net Profit Margin (NPM), Return on Asset (ROA), Debt to Equity Ratio (DER), Price to Book Value (PBV), Price Earning Ratio (PER). Keyword; Stock Return,Net Profit Margin (NPM), Return on Asset (ROA), Debt to Equity Ratio (DER), Price to Book Value (PBV), Price Earning Ratio (PER). ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh dari rasio profitabilitas (NPM dan ROA), rasio solvabilitas(DAR) dan rasio pasar (PER dan PBV) dan variabel kontrol ukuran perusahaan terhadap return saham perusahaan subsektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia periode 2015-2018 yang berjumlah 12 Perusahaan.Penentuan jumlah sampel menggunakan teknikpurposive sampling. Metode analisis data yang digunakan adalah regresi data paneldengan menggunakan Eviews 8. Temuan yang diperoleh dari hasil pengujian adalah secara parsial ROA, NPM memiliki pengaruh yang positif dan signifikan, PER dan DAR memiliki pengaruh yang negatif dan signifikan sedangkan PBV tidak memiliki pengaruh yang signifikan terhadap return saham. Perusahaan sub sektor otomotif dan komponen rata-rata memiliki rasio solvabilitas yang tinggi disbanding sektor lainnya. Penelitian selanjutnya disarankan untuk menambah variabel tingkat bunga pinjaman ke dalam model regresi.
Pengaruh Kredibilitas Influencer, Nominal Harga, dan Media Sosial terhadap Minat Pembelian dengan Mediasi Citra Merek di Tokopedia Berlianfin Wibowo; Andreas Heryjanto
Journal of Business & Applied Management Vol 13, No 1 (2020): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v13i1.2133

Abstract

Di era globalisasi, perkembangan teknologi berubah secara pesat. Perkembangan teknologi diikuti juga dengan kemajuan bisnis yang berubah dari bisnis tradisional menjadi bisnis modern. Tokopedia merupakan aplikasi e-commerce yang sudah hadir di 93 persen kecamatan di Indonesia. Untuk mencapai angka tersebut cara yang di lakukan Tokopedia adalah mempromosikan produk-produk mereka melalui influencer, memberikan harga terjangkau, dan menggunkan media sosial. Penelitian ini bertujuan untuk melihat pengaruh dari kredibiltas influencer, nominal harga, dan media sosial terhadap minat pembelian yang dimediasi oleh citra merek. Kredibilitas influencer, nominal harga, dan media sosial merupakan variabel dependen dan minat harga merupakan variabel independen, sedangkan citra merek merupakan peubah mediasi. Sampel dari penelitian ini adalah individu yang pernah berbelanja di Tokopedia. Sampel minimal terkumpul sebanyak 190 sampel yaitu 19 indikator dikali 10. Penelitian ini menggunakan teknik analisis kuantitatif dengan Structural Equiation Modeling (SEM) dan diolah dengan SmartPLS 3.0 Hasil yang diperoleh dari penelitian ini menunjukan bahwa tidak ada pengaruh positif antara kredibillitas influencer terhadap minat pembelian dan kredibilitas influencer juga tidak ada pengaruh positif terhadap minat pembelian melalui mediasi citra merek, harga berpengaruh positif terhadap minat pembelian, harga juga berpengaruh positif terhadap minat pembelian dengan mediasi citra merek, media sosial berpengaruh positif terhadap minat pembelian, tetapi dengan mediasi citra merek maka tidak berpengaruh antara media sosial dengan minat pembelian. Terdapat hasil positif signifikan diantara citra merek dengan minat pembelian. Dengan hasil ini maka diharpakan tokopedia dapat lebih fokus terhadap harga karena menurut penelitian ini harga sangat berpengaruh terhadap minat pembelian. Kata Kunci; Influencer, harga, media sosial, citra merek, dan minat pembelian. ABSTRACT In the era globalization, technology development are change rapidly. Technological developments are followed by change of business from traditional business to modern business. Tokopedia is an e-commerce application that has been exist in 93 percent of district in Indonesia. To achieve this number, the way Tokopedia has done is promote their products through influencers, providing affordable prices, and using social media. The research aims to look at the influence of credibility influencers, nominal price, and social media on purchase intention mediated by brand image. Credibility Influencer, nominal price and social media are the dependent variable and purchase intention is the independent variable, while brand image is a mediation variable. The sample of this research is individuals who have shopped at Tokopedia. The minimum sample collected is 190 which is 19 Indicator multiplied by 10. This research uses quantitative analysis technique with Structural Equiation Modeling (SEM) and processed with SmartPLS 3.0 .The result obtained from there are no any effect between credibility influencer and purchase intention, also with mediates by brand image there is not any effect between influencer and purchase intention. There are positive significantly between nominal price and purchase intention even mediate by brand image there are still positive significant, there are positive significant between social media and purchase intention, but there are no any effect between social media and purchase intention if mediate by brand image, brand image is significant positive to purchase intention. With result from this research Tokopedia must focus to price because price is very effective to purchase intention
Exploring the Intention Factors of Using Online Transportation in Jakarta with Multiple Regression Eko Retno Indriyarti; Sri Wijihastuti
Journal of Business & Applied Management Vol 14, No 1 (2021): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v14i1.2680

Abstract

There is still a gap in explaining the factors that influence the desire to use online transportation, especially for users from generation X and generation Y who use measurement variables of service quality, satisfaction, and government policies to be the background for this research. In addition, lifestyles surrounded by trends and popularity, for example in big cities, also shape buying patterns, especially among younger age groups. This study aims to explain and analyze the factors that influence the desire to use online transportation for users who come from generations X and Y in Jakarta. This quantitative research uses multiple regression models with Statistical Package for Social Science (SPSS) analysis tools 25. By using surveys and questionnaires compiled on a Likert scale of 1-5 on 180 respondents, this study explains that the quality of services provided by transportation service providers online influences the desire of generation X and Y in Jakarta to use online transportation. Furthermore, the results of this study explain that the overall satisfaction felt by users from generations X and Y in Jakarta has no effect on the desire to use online transportation itself. Third, the results of this study explain that government policy has no effect on the desire to use online transportation from generations X and Y in Jakarta. Simultaneously this study explains the results where the quality of services provided by online transportation service providers, perceived overall satisfaction, and government policies regarding online transportation influence the desire of generation X and Y in Jakarta to use online transportation. Dynamic competition also provides input on other variables that need to be used for previous research, such as the form of marketing strategies undertaken or the communication skills of driver partners as part of the company's human resources.
Identifying Determinants of Competitive Advantage for Ayam Geprek Business in Jakarta During the Pandemic Covid-19 Michael Christian; Justinius Justinius
Journal of Business & Applied Management Vol 14, No 1 (2021): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v14i1.2712

Abstract

The Covid-19 pandemic is a challenge for the food industry in Indonesia. Food entrepreneurs must think hard to create the strategies needed to survive, even though many decide to close their businesses. Conducting an analysis of existing market conditions is something that must be done to support strategic decisions in creating and maintaining a competitive advantage. This study aims to identify the factors that influence the competitive advantage of Geprek Chicken in Jakarta. This study focuses on the research object, namely exogenous variables consisting of market orientation, product innovation, innovation process, and endogenous variables, namely competitive advantage. This research is a quantitative study using Partial Least Square - Structural Equation Modeling (PLS-SEM) modeling with SMART PLS 3.0 as an analysis tool. By using a non-probability sampling technique, the questionnaire was randomly distributed to 130 samples. However, only 77 questionnaires (59.23%) met the criteria for analysis. The results of this study explain that two hypotheses are accepted, and two hypotheses are rejected where market orientation affects innovation while innovation has no effect on competitive advantage. Based on the indirect effect, innovation as a mediator between market orientation towards competitive advantage does not act as mediator. Furthermore, these results indicate that Market Orientation, Process Innovation, and Product Innovation can explain the representation of the Competitive Advantage variable by 5.8%, meanwhile Market Orientation is able to explain its representation of the Process Innovation variable by 14.6 and the Market Orientation variable is able to explain its representation towards Product Innovation. by 0.9%. These results provide interesting results on the market orientation variable towards competitive advantage, especially contributing to priority findings during a pandemic such as Covid-19.
Internal Audit, Kualitas Pengendalian, Asimetri Informasi, Perilaku Disfungsional Staff Accounting dan Pengaruhnya terhadap Kecurangan Akuntansi Dio Fernando; Tigor Sitorus
Journal of Business & Applied Management Vol 13, No 2 (2020): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v13i2.2261

Abstract

Abstract This study aims to develop a research model and investigate the factors that influence accounting fraud in a Timber Industry Group in Jakarta in 2018. The survey was conducted on 110 related staff members in preparing financial reports. Data were analyzed using multiple linear analysis with the help of SPSS version 24 with results that prove that; 1). Internal Audit does not significantly influence accounting fraud, 2). Quality Control has a significant effect on Accounting Fraud, 3). Asimetry Information has a significant effect on Accounting Fraud,  4). Staff Accounting Dysfunctional Behavior has no significant effect on Accounting Fraud, 4). Internal Audit, Quality of Control and the Disfunctional Behavior of Staff Accounting simultaneously have a significant positive effect on Accounting Fraud. These results prove the factors that influence accounting fraud and are a strength in this study that will provide practical implications in the timber industry.Keywords: Audit, Control, Asimetri, Disfunction, Accounting, Fraud  Abstrak Penelitian ini bertujuan untuk mengembangkan model penelitian dan mengetahui faktor-faktor yang mempengaruhi kecurangan akuntansi pada Kelompok Industri Kayu di Jakarta tahun 2018. Survei dilakukan terhadap 110 anggota staf terkait dalam penyusunan laporan keuangan. Data dianalisis dengan menggunakan analisis regresi linier berganda dengan bantuan SPSS versi 24 dengan hasil yang membuktikan bahwa; 1). Internal Audit tidak berpengaruh signifikan terhadap kecurangan akuntansi, 2). Kualitas Kontrol  berpengaruh signifikan terhadap Kecurangan Akuntansi, 3). Asimetri Informasi  berpengaruh signifikan terhadap Kecurangan Akuntansi, 4). Perilaku Disfungsional Staf  Akuntansi tidak berpengaruh signifikan terhadap Kecurangan Akuntansi, 5). Audit Internal, Kualitas Pengendalian, Asimetri Informasi dan Perilaku Disfungsional Staf Akuntansi secara simultan berpengaruh positif signifikan terhadap Kecurangan Akuntansi. Hasil ini membuktikan keempat variabel tersebut di atas siginifikan mempengaruhi kecurangan akuntansi dan menjadi kekuatan dalam penelitian ini yang akan memberikan implikasi praktis dalam industri perkayuan.Keywords: Audit, Control, Asimetri, Disfunction, Accounting, Fraud 
Karakteristik Perusahaan, Profitabilitas dan Corporate Social Responsibility Disclosure (CSRD) Temy Setiawan; Frisca Adriana; Pardomuan Robinson Sihombing
Journal of Business & Applied Management Vol 14, No 1 (2021): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v14i1.2706

Abstract

Perhatian pemangku kepentingan terhadap pengungkapan tanggung jawab perusahaan semakin meningkat, apalagi desakan atas masalah celah legitimasi yang semakin jauh. Perusahaan tidak dapat acuh lagi terhadap pengungkapan tanggung jawab sosialnya. Namun di sisi lain, karena pengungkapan tanggung jawab sosial masih merupakan beban bagi perusahaan dan bersifat sukarela dalam konten dan standar pengungkapannya, maka perusahaan yang telah mendapatkan laba yang tinggi, seharusnya mampu dalam mengungkapkan tanggungjawab sosialnya. Penelitian ini berupaya meneliti apakah karakteristik perusahaan berpengaruh terhadap pengungkapan tanggung jawab sosial dan apakah profitabilitas memoderasi hubungan tersebut. Studi ini dilakukan pada perusahaan tambang yang termasuk di dalam high density industry, terdaftar di Bursa Efek Indonesia (BEI) pada periode pengamatan tahun 2017 sampai 2019. Pengolahan data dengan menggunakan PLS dari 30 data sampel yang diperoleh. Sumber data selain annual report adalah sustainability report. Hasil menunjukan karakteristik perusahaan tidak mempengaruhi pengungkapan tanggung jawab sosial dan profitabilitas juga tidak memoderasi. Temuan lainnya bahwa masih terbatasnya pengungkapan CSR melalui sustainability report dan pengukuran profitabilitas baik ROA dan ROE relevan digunakan untuk variable tersebut di dalam industri tambang di Indonesia.

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