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Akuntansi Bisnis & Manajemen (ABM)
Published by STIE Malangkucecwara
ISSN : 08544190     EISSN : 26853965     DOI : https://doi.org/10.35606/jabm
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Ruang lingkup artikel untuk dapat dipublikasikan pada jurnal ABM terdiri atas bidang Akuntansi, Bisnis, dan Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 31 No 2 (2024): Oktober" : 7 Documents clear
Analisis Determinan Kualitas Audit Internal Sektor Publik di Indonesia: Systematic Literature Review Rajafi, Lalu Roby; Irianto, Gugus; Baridwan, Zaki
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1437

Abstract

The objective of this research is to analyze factors that influence the internal audit quality of Indonesia’s public sector by systematically reviewing empirical literatures published from 2019 to 2024. The data collection and classification was conducted on Google Scholar and Scopus databases using PRISMA, resulting in 39 studies to be used as the sample. The Systematic Literature Review (SLR) analysis suggests 19 variables that influence the internal audit quality of Indonesia’s public sector; fifteen of which (79%) have positive impacts on the internal audit quality, while the remaining four (21%) have negative effects. The factors that positively influence the public sector’s internal audit quality are auditor’s competence, independency, professionalism, experience, ethics, motivation, integrity, accountability, performance, objectivity, self-efficacy, and capability, management support, audit supervision, and internal control. Meanwhile, factors that negatively influence the audit quality are time pressure, work load, supervisor’s order, and obedience pressure.
Kemampuan CEO Narcissism dalam Hubungan Manajemen Laba dan Nilai Perusahan (The Ability of CEO Narcissism in the Relationship between Earnings Management and Firm Value) Sugianto, Tri Wahyuni Rukmana; Wijaya, Riesanti Edie
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1444

Abstract

Top management narcissism is often perceived as a bad thing that has the potential to worsen the condition of the company. This study aims to explain how CEO narcissism affects the relationship between EM and firm value. We used a sample of 152 financial statements of the listed companies on the Indonesia Stock Exchange between 2016 and 2020. We used multiple linear tests to analyze the data. The study describe that EM and CEO narcissism can individually increase firm value. Meanwhile, when narcissism is used as moderation, it weakens firm value. This suggests that EM and CEO narcissism both have great power to improve corporate image with an increase in FV. However, the moderation of CEO narcissism decreases firm value. This study provides a new discourse that CEO narcissism is also a strong signal that investors consider in conducting their economic activities, rather than when it plays a moderating role.
Prediksi Risiko Kesulitan Keuangan melalui Pengungkapan Lingkungan, Sosial, Tata Kelola (Financial Distress Risk Prediction Through Environmental, Social, Governance Disclosures) Syuliswati, Atika; Nugrahani, Novi; Asdani, Andi; Prasetya, Rizky
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1438

Abstract

The purpose of this investigation is to predict bankruptcy through the utilization of ESG disclosures. This study examines the influence of disclosure ratings on the financial distress risk of businesses listed in the Sri Kehati index from 2018 to 2022. It concentrates on the impact of disclosure scores on governance performance, social performance, and environmental performance. Panel data regression served as the methodology for the investigation, which included fourteen organizations. The independent variable is the environmental, social, and governance performance disclosure score, while the Altman Z-score proxy measured financial distress risk. The research uncovered a significant negative correlation between the disclosure of environmental performance and the risk of financial hardship. Furthermore, it identified a robust positive correlation between the risk of financial distress and social performance. There is no significant correlation between the disclosure of governance performance and the likelihood of financial hardship.
Pengaruh Akuntansi Hijau, Kepemilikan Manajerial, dan Kepemilikan Institusional terhadap Nilai Perusahaan (The Influence of Green Accounting, Managerial Ownership, and Institution Ownership on Firm Value) Sitanggang, Sondang Uli; Hutabarat, Francis M.; Simbolon, Richard Friendly
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1439

Abstract

This study aims to analyze how company value is affected by green accounting, management ownership, and institutional ownership. To achieve this goal, the population for this study was taken from the reports of companies listed in the Sri Kehati index and sampled by the purposive sampling method. Data was obtained from the annual financial statements of companies in the period 2018 to 2022. This study uses a descriptive research design with the help of SmartPLS software version 3.0. The results of this study show that green accounting has a significant and positive effect on company value, while institutional and managerial ownership has a significant and negative effect on company value.
Efek Social Media Influencer pada Keputusan Pembelian Produk Kecantikan Somethinc (The Effect of Social Media Influencers on Somethinc Beauty Product Purchase Decisions) Hanum, Risma Laila; Ruspitasari, Widi Dewi
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1440

Abstract

Social media is not only an online platform for consumers to communicate and share their lives, but also as a platform for consumers to buy clothes, food, and daily necessities as an online marketing channel. Influencers widely use this to introduce products, which are expected to attract consumers to the products used by influencers. This study aims to determine the relationship between the influence of perceived value on purchase decisions mediated by social media marketing. This study also looks at the relationship between homophily and social media influencers. Respondents in this study were 96 respondents who were users of somethic products distributed via google form, using path analysis with PLS software. The research findings prove that perceived value positively affects social media influencers. Social media mediates the relationship between perceived value and purchase intention. Homophily has a positive relationship with social media influencers.
Analisis Pengendalian Kualitas Produksi Pakaian Dengan Metode SQC (Analysis of Clothing Production Quality Control Using the SQC Method Aprilia, Nadia; Aslami, Nuri; Harianto, Budi
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1442

Abstract

This study aims to determine the quality control of shirt production in CV. Sumatra Agung Makmur. This study uses case studies using descriptive analysis, and data is collected through observation, interviews, and documentation. The data analyzed from April 2021 to April 2024, the data includes 15,831 production data and 1,362 production defect data. The data was processed using Microsoft Excel and Minitab21 software. The data analysis technique uses Statistical Quality Control (SQC) with 7 tools. The results of the calculations on P, CL, UCL and LCl, show that in the 2nd month the data passed the control limit. Proportion in the 2nd month is 0.121291449, CL is 0.086033731, UCL is 0.11088384, and LCL is 0.061183616. Based on the results of the analysis, it was concluded that there was a need to improve the quality of the shirt production process at CV. Sumatra Agung Makmur.
Pengaruh CSR, Reputasi dan Ekuitas Merek pada Kinerja Bisnis: RBV Perspektif (CSR’s Impact, Reputation and Brand Equity on Business Performance: RBV Perspectives) Deccasari, Dwi Danesty; Andiani, Lidia; Sudiarto, Edi
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1443

Abstract

This study aims to examine the influence of CSR on corporate reputation and brand equity, as well as its follow-up impact on business performance. Data was collected through the distribution of questionnaires to 160 owners. The results of the analysis show that CSR has a significant positive influence on the company's reputation and brand equity. A good reputation, in turn, will contribute to an increase in brand equity. The company's reputation and brand equity have proven to have a positive influence on business performance. This shows the importance of CSR as a business strategy that not only improves the company's image, but also has a positive impact on company performance. Besides, the implications of this study reveal the need for companies to develop the right metrics to measure the impact of CSR on the company, so that it can evaluate the effectiveness of the CSR programs that have been implemented.

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