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"Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024"
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<![CDATA[Komponen Intellectual Capital Sebagai Prediktor Nilai Perusahaan Melalui Reputasi ]]>
<![CDATA[Jao, Robert]]>;
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Holly, Anthony]]>;
<![CDATA[Edo, Theobaldus Juniardy Edo]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau ]]>
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DOI: 10.56870/zs29r933
<![CDATA[The aim of this study is to investigate the impact of intellectual capital components on firm value mediated by firm reputation. This study uses secondary data, namely the annual report and Corporate Image Index (CII) published by Frontier Consulting Group. The population in this study are banking companies listed on the Indonesia Stock Exchange which have a CII score consecutively during 2013-2021 period. This study uses path analysis. The results of this study indicate that human capital has a positive and significant influence on firm reputation and firm value. Capital employed has a positive but not significant effect on firm reputation and firm value. Structural capital has a negative but not significant effect on firm reputation. Structural capital has a positive but not significant effect on firm value. Firm reputation has a positive and significant influence on firm value. Firm reputation mediates the influence of human capital on firm value with partial mediation type. Firm reputation does not succeed in mediating the influence of capital employed and structural capital on firm value.]]>
<![CDATA[Determinan Kinerja Auditor pada Inspektorat Provinsi Riau ]]>
<![CDATA[arini]]>;
<![CDATA[Arini, Arini]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau ]]>
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DOI: 10.56870/ww038836
<![CDATA[This study aims to determine whether there is Integrity, objectivity, and Confidentiality on Auditor Performance at the Inspectorate of Riau Province. This research will be conducted at the Inspectorate of Riau Province. The research approach uses quantitative with primary data sources. The population and sample are all auditors in the Provincial Inspectorate office. Data analysis using multiple linear regression with SPSS 23. The results of statistical testing show that Integrity, Objectivity, and Confidentiality have a significant effect on Auditor Performance.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan,Profitabilitas dan Kebijakan Dividen terhadap Harga Saham ]]>
<![CDATA[Apri, Syahli]]>;
<![CDATA[Anugerah, Rita]]>;
<![CDATA[Humairoh, Fitri]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau ]]>
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DOI: 10.56870/9wehxw20
<![CDATA[This research aims to test and prove empirically the influence of company size, leverage, sales growth, profitability and dividend yield on stock prices. The population of this research is LQ45 index companies registered at BEI for the period 2018-2022 with a total sample of 100. The sampling technique uses purposive sampling. The data analysis method used in this research is a quantitative analysis technique with a multiple regression hypothesis testing formula processed with the help of the Statistical Product and Service Solution (SPSS) data processing software program version 25.0 for windows. The results of hypothesis testing show that the variables of company size, leverage, and profitability have a significant effect on stock prices, while sales growth and dividend yield are not proven to be influential.]]>
<![CDATA[Kualitas Climate-Related Disclosures atas Rekomendasi TCFD pada Perusahaan Multinasional Periode 2020-2022 ]]>
<![CDATA[Limtaroli, Cindy]]>;
<![CDATA[Meiden, Carmel]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau ]]>
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DOI: 10.56870/1z8zy806
<![CDATA[The phenomenon of climate change has attracted world attention, as related cases, such as greenwashing, have been carried out by various entities in the world. TCFD is present to provide guidelines for disclosing risks and opportunities, providing stakeholders with information regarding strategy, the carbon emissions in the sector and the company's financial system. The purpose of this research is to analyze the quality of company’s climate-related disclosures and provide comparison between sectors and countries. The objects of research are banking and mining sector companies from China, the United States, and Canada which issue climate-related disclosures for the 2020-2022 period. Data is analyzed using content analysis method and quantitative and qualitative scoring. The research show that quality of “average-high” results, with governance category ranked first quantitatively while metrics and targets category qualitatively. Comparison between countries in order from highest to lowest value is the United States, Canada and finally China. The banking sector shows higher quality of climate-related disclosures than the mining sector.]]>
<![CDATA[The Effect of Recognition of Revenue, Contract Liabilities and Contract Assets Under Psak 72 on Financial Performance of Telecommunication Companies Listed on The Idx for The 2015-2020 Period ]]>
<![CDATA[Masril, Masril]]>;
<![CDATA[yusuf, muhammad]]>;
<![CDATA[Novianti, Dian]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau ]]>
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DOI: 10.56870/9ehqs609
<![CDATA[PSAK 72 has been established as the single accounting standard for revenue recognition from contracts with customers which officially replaces all standards related to revenue recognition. Recognition of revenue under PSAK 72 will also result in the recognition of contract liabilities and contract assets. PSAK 72 can now be applied early with the active year January 1, 2020. The financial performance of telecommunications companies is calculated using financial ratios, namely the activity ratio (total asset turnover). Researchers used secondary data sources in the form of financial reports with data collection techniques, namely documentation. The population of this research is 11 companies using purposive sampling technique so that the research sample becomes 7 telecommunications companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020. The analytical technique used is descriptive statistical analysis and analyzed through multiple linear regression to test the effect of the independent variable on the dependent variable. The results of the study partially recognize contract liabilities have no effect on the financial performance total asset turn over, while the income variable has a partial and significant effect on the financial performance of total asset turnover and contract asset variable has a partial but no significant effect on the total asset turn over. The results of the study show that simultaneous revenue recognition, contract liabilities and contract assets simultaneously and significantly affect the financial performance of total asset turnover.]]>
<![CDATA[Revisiting Unemployment in Indonesia: Error Correction Model (ECM) Analysis ]]>
<![CDATA[Widyarta, I Kadek Purna]]>;
<![CDATA[Samosir, Cecilia Putri Dianti]]>;
<![CDATA[Aysyah, Putri]]>;
<![CDATA[Kartiasih, Fitri]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau ]]>
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DOI: 10.56870/4q9ctm59
<![CDATA[The rise in population in Indonesia has led to the emergence of a very pressing problem, namely the unemployment rate. Indonesia is currently ranked second in ASEAN as the country with the highest unemployment rate. It has become a serious problem due to the negative impact of such increases in crime, declining economic output, increasing poverty, rising numbers of demonstrators, and rising death rates, especially the rise in suicide rates among men. The rise in unemployment is caused by many factors, one of which is the economy. Some economic variables will experience a high rise in the next few years to ensure the impact tested using the Error Correction Model (ECM) method. This study looks at the influence of macroeconomic variables such as foreign direct investment, PDB, government expenditure, exchange rates, and imports on the unemployment rate in Indonesia from 1986 to 2022. The results show that there is both long-term and short-term influence, with the variable that has the most significant influence being foreign direct investments. It needs the attention of the government in determining policies and handling them to address the problem of unemployment in Indonesia.]]>
<![CDATA[Pengaruh Orientasi Lingkungan Terhadap Green Competitive Advantage Dengan Inovasi Hijau Sebagai Pemediasi ]]>
<![CDATA[Satria, Muhammad Abil]]>;
<![CDATA[Rodiah, Siti]]>;
<![CDATA[Azmi, Zul]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau ]]>
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DOI: 10.56870/51a86621
<![CDATA[This study aims to examine and determine the influence of environmental orientation on green competitive advantage with green innovation as a mediator. This research employs a quantitative approach with respondents consisting of financial managers and general managers working in hotels in Pekanbaru City. Data collection methods utilized a questionnaire instrument with saturated sampling technique, resulting in 88 respondents. Data analysis in this study utilized SEM (struktural equation modeling) with Partial Least Square (PLS) approach, and data management was facilitated using SmartPLS 4.0 application. The test results indicate that environmental orientation has a positive and significant influence on green innovation and green competitive advantage. Similar results were obtained for the variable of green innovation, which also had a positive and significant impact on green competitive advantage. Additionally, the researcher found results indicating that environmental orientation influences green competitive advantage through green innovation.]]>
<![CDATA[Pengaruh Pemahaman dan Kesadaran Terhadap Kepatuhan Wajib Pajak dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi (Studi Kasus pada Wajib Pajak Orang Pribadi Yang Terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Tampan Pekanbaru) ]]>
<![CDATA[Ocfani, Arin]]>;
<![CDATA[marlina, evi]]>;
<![CDATA[Fionsari, Dwi]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau ]]>
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DOI: 10.56870/kkpmde20
<![CDATA[This research aims to determine the effect of understanding and awareness on taxpayer compliance with tax socialization as a moderating variable. The research method used in this research is a quantitative method where the data collected in this research is primary data by distributing questionnaires directly to respondents. The population of this research is individual taxpayers registered at KPP Pratama Tampan. The total population of individual taxpayers registered with KPP Pratama Tampan in 2022 is 242,329 people. The analytical method used in this research is Moderated Regression Analysis (MRA) and processed using the SPSS version 26 program application. The results of this research show that partially understanding influences taxpayer compliance and awareness influences taxpayer compliance, tax socialization is unable to moderate understanding. and awareness of taxpayer compliance]]>
<![CDATA[Pengaruh Lingkungan Kerja dan Budaya Organisasi Terhadap Kinerja Tenaga Kependidikan (TNDK) Melalui MotivasiPada Institut Teknologi dan Bisnis Indragiri ]]>
<![CDATA[TRIYONO, ARIS]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau ]]>
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DOI: 10.56870/k6a8bq66
<![CDATA[It is suspected that the performance of the Indragiri Institute of Technology and Business Education Staff is still not optimal. This is influenced by several important factors, including the work environment, organizational culture, and the role of motivation. A less conducive work environment and an unsupportive organizational culture can reduce the enthusiasm and productivity of educational staff.This research was conducted at the Indragiri Institute of Technology and Business. The aim of this research is to determine the influence of the work environment and organizational culture on the Performance of Education Personnel at the Indragiri Institute of Technology and Business through their motivation.The method used in this research is a quantitative method, the sample is 59 people, census sampling method or saturated sample; Types and sources of data, types of quantitative data, primary data sources; Data collection techniques, Interviews, Questionnaires; The data analysis method used is a statistical analysis method using IBM SPSS 21 software; Instrument test; Validity test; Reliability test; Classic Assumption Test: Normality test, linearity test; Model feasibility test (F test); Path analysis (Path Analysis); Multiple correlation coefficient (R); Coefficient of determination (R2); Hypothesis test (t test). The research results show that the work environment influences motivation. Organizational culture influences motivation. The work environment influences the performance of educational staff. Organizational culture influences the performance of educational staff. Motivation influences educational staff. The work environment through motivation has no effect on the performance of educational staff. Organizational culture through motivation has no effect on the performance of educational staff.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan di Kabupaten Padang Lawas ]]>
<![CDATA[Taufik, Taufeni]]>;
<![CDATA[Nurulita, Suci]]>;
<![CDATA[Aulia Ramadani, Putri]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau ]]>
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DOI: 10.56870/g0ye1k72
<![CDATA[This study considers key factors that have the potential to affect the quality of financial statements which include human resource competence, accounting information systems, internal control systems, leadership styles and organizational commitments by focusing on all OPDs in Padang Lawas district. The phenomenon that occurred was that Padang Lawas Regency received a WDP opinion for FY 2022. The population in this study is all OPDs in PadangLawas Regency.The population in this study is all OPDs in Padang Lawas Regency. The sampling technique in this study uses the purposive sampling method and samples were obtained in this study as many as 28 OPDs in Padang Lawas Regency. The data used in this study is primary data, namely by using a questionnaire as a data collection tool. The data analysis technique in this study uses validity tests, reliability tests and hypothesis tests with the help of the Structural Equation Modeling (SEM). The results of this study show that the variables of Human Resources Competence, Internal Control System and Organizational Commitment have an effect on the Quality of Financial Statements. This shows that the level of compliance with accounting standards is high. Meanwhile, the variables of Accounting Information System and Leadership Style have no effect on the Quality of Financial Reports in OPDs in Padang Lawas Regency. Because maybe the brainware in OPD is still weak or less than optimal]]>
