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Hendri Herman
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Postgraduate Management Journal
Published by Universitas Ibnu Sina
ISSN : 28078934     EISSN : 27983811     DOI : https://doi.org/10.36352/pmj.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
Postgraduate Management Journal merupakan sebuah wadah untuk mempublikasikan jurnal berisikan artikel, gagasan, ide, konsep, teori maupun hasil penelitian dari berbagai bidang yang berkaitan dengan Ilmu Manajemen. Jurnal ini diberdayakan oleh Program Studi Magister Management Universitas Ibnu Sina Batam Kepulauan Riau. Jurnal ini dapat dijadikan media informasi atau referensi ilmu yang ada kaitannya dengan Ilmu Manajemen. Ruang lingkup kajian publikasi jurnal ini meliputi ilmu Manajemen, Pemasaran, Keuangan, Manajemen Proyek, Manajemen Resiko, Manajemen Keuangan Internasional, Pemasaran Jasa, Ekonomika Manajerial, Sistem Informasi Manajemen, Bisnis Internasional, Manajemen Strategik serta kajian-kajian keilmuan yang relevan dengan ilmu manajemen.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol. 2 No. 2 (2023): Postgraduate Management Journal" : 7 Documents clear
ANALISIS PENGARUH TATA KELOLA, BELANJA MODAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI KARBON Cecilia Rooschella; Virna Sulfitri
Postgraduate Management Journal Vol. 2 No. 2 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.411 KB) | DOI: 10.36352/pmj.v2i2.430

Abstract

This study aims to analyze the effect of corporate governance, capital expenditure, profitability, and firm size on carbon emissions disclosure. Data was used from companies that operating in five sectors listed on Indonesia Stock Exchange, including the consumer non-cyclicals, basic materials, energy, industry, and infrastructure. This study collects secondary data which are reported their Annual Report and Sustanability Report from 2017-2021. Data analysis method used is multiple linear regression. The result of the study prove that corporate governance variable has a negative effect on carbon emissions disclosure. However, three other independent variables, namely capital expenditure, profitability and firm siza have positive effect on carbon emissions disclosure.
DETERMINAN KECURANGAN LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DENGAN PENDEKATAN TEORI FRAUD PENTAGON DAN KOMITE AUDIT Franciska Sagita -; Virna Sulfitri
Postgraduate Management Journal Vol. 2 No. 2 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (940.418 KB) | DOI: 10.36352/pmj.v2i2.437

Abstract

Abstrak Tujuan dari penelitian ini adalah unttuk menguji dan memperoleh bukti adanya pengaruh stabilitas keuangan, target keuangan, tekanan eksternal, sifat industri, pergantian auditor, pergantian direksi, jumlah foto CEO, dan komite audit berpengaruh terhadap kecurangan laporan keuangan. Penelitian ini menggunakan data dari perusahaan manufaktur yang tercantum pada BEI tahun 2017-2020 dan menggunakan laporan keuangan. Berdasarkan kriteria yang telah ditentukan, sampel yang dipilih untuk diuji menggunakan metode Purposive Sampling. Hasil yang diharapkan dalam penelitian ini disimpulkan Stabilitas Keuangan, Target Keuangan, Tekanan Eksternal, Sifat Industri, Pergantian Direksi berpengaruh, dan Pergantian foto CEO berpengaruh negatif terhadap kecurangan laporan keuangan. Pengawasan yang tidak efektif, Pergantian Auditor dan Komite Audit berpengaruh positif terhadap kecurangan laporan keuangan.
Faktor Faktor Yang Mempengaruhi ketahanan Terhadap Tekanan Audit Rama Elvia Wira Foliya; Hasnawati
Postgraduate Management Journal Vol. 2 No. 2 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.479 KB) | DOI: 10.36352/pmj.v2i2.438

Abstract

The purposee of this studyy was to examine the effect of certification, training, objectivity on audit pressure. This research is includedd in quantitativee rresearch. The method of collection is by using a questionnaire which is distributed to respondents whoo work at the Public Accountingg Firm (KAP) in Jakarta. Questionnaires were distributed via google form and which can be used for further analysis as many as 150. This study uses convenience sampling. Data analysis using multiple regression with the help of SPSS version 24.0 for Windows. The object used is a Public Accounting Firm (KAP) employee in Jakarta. The resultss of this study indicatee that the Auditor Certification variable has a positive effect onn audit resilience, while the Training and Objectivity variables have no effect on audit pressure.
ANALISIS ORGANIZATIONAL CITIZENSHIP BEHAVIOR ( OCB ) DAN MOTIVASI TERHADAP KINERJA KARYAWAN KANTOR POS DI KOTA BATAM Wasiman; Mauli Siagian
Postgraduate Management Journal Vol. 2 No. 2 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.001 KB) | DOI: 10.36352/pmj.v2i2.500

Abstract

This study aims to determine the effect of Organizational Citizenship Behavior (OCB) and motivation on employee performance at post office service companies in Batam City. This study used primary data through questionnaires which were distributed to post office service company employees in Batam City. Questionnaires were distributed to a total of 120 respondents. Based on the results of the questionnaire distribution, it is known that the results of the validity test show that all indicators in the OCB variable statement and all indicators in the motivational variable statement show valid results, this means that the validity test level of all data is valid and can be continued to the reliability test stage. The reliability test means that the OCB variable, motivational variable and employee performance variable also show reliable results. The results of the normality test show that all data processing results show normal results. The results of the test and t test and the results of the f test can be said that OCB and motivation have a significant effect on the performance of post office delivery service company employees in Batam City. The result of the coefficient of determination (R2) is 0.810, meaning that employee performance variables can be explained by OCB and motivation variables by 81% while 19% are other variables outside the study.
PENGARUH GCG, CSR, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Mefri Yudi Wisra; Defri; Muhammad Rahmat; Silvia Rizli Basnawati
Postgraduate Management Journal Vol. 2 No. 2 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.287 KB) | DOI: 10.36352/pmj.v2i2.502

Abstract

This study aims to examine the effect of GCG, CSR, and Leverage on Firm Value with Profitability fas fa fmoderating fvariable. fThe fsample fused fin fthis fstudy fuses fmanufacturing fcompanies flisted fon fthe fIndonesia fStock fExchange f(IDX) fin fthe fperiod f2016 fto f2020. fThe fnumber fof fsamples fused fis f25 fcompanies fwith f125 fobservations. fThe fsample fmethod fused fin fthis fresearch fis fpurposive fsampling, fwhile fthe fdata fanalysis fmethod fused fis fpanel fdata fregression fusing fthe fSPSS fprogram. The fresults fof fthis fstudy findicate fthat fGCG fhas fa fpositive feffect fon ffirm fvalue, fCSR fhas fno fnegative feffect fon ffirm fvalue, fand fleverage fhas fa fpositive feffect fon ffirm fvalue. fMeanwhile, fprofitability fas fa fmoderating fvariable fweakens fGood fCorporate fGovernance fon ffirm fvalue
PENGARUH AUDIT INTERNAL, KOMPETENSI AUDITOR, KESESUAIAN KOMPENSASI DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD Muhammad Rahmat; Mefri Yudi Wisra; Defri; M. Abdul Kholik; Silvia Rizli Basnawati
Postgraduate Management Journal Vol. 2 No. 2 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.091 KB) | DOI: 10.36352/pmj.v2i2.503

Abstract

Fraud or commonly known as fraudulent activities carried out in various modes and continues to increase over time. The high number of fraud cases that occur in Indonesia must be taken very seriously, for example by forming an internal audit team that has a really valuable role in monitoring activities to determine whether programs and fraud prevention have been running effectively. This study plans to decide the impact of internal audit, auditor competence, compensation suitability and whistleblowing system on fraud prevention in the Inspectorate General of the Ministry of Maritime Affairs and Fisheries with a sample of 117 respondents. Data collected through questionnaires, the method used in this study is multiple linear regression. The results show that internal audit, auditor competence, compensation suitability and whistleblowing system have a significant effect on fraud prevention
IDENTIFIKASI FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BERWIRAUSAHA MAHASISWA FAKULTAS ILMU SOSIAL UNIVERSITAS AL-IRSYAD CILACAP Tri Yuwono; Nuni Wulansari; Fajar Nur Wibowo; Wiman Anggaraksa; Trie Yulie Chermansyah
Postgraduate Management Journal Vol. 2 No. 2 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.154 KB) | DOI: 10.36352/pmj.v2i2.506

Abstract

Tujuan penelitian ini untuk mengidentifikasi faktor-faktor yang berpengaruh pada minat berwirausaha mahasiswa Kewirausahaan dan Bisnis Digital Fakultas Ilmu Sosial Universitas Al-Irsyad Cilacap. Metode penelitian dengan metode deskriptif kuantitatif. Populasi pada penelitian berasal dari seluruh mahasiswa Fakultas Ilmu Sosial dengan pengambilan sampel sebanyak 30 mahasiswa. Sampel yang dipakai diambil dengan teknik Purposive Sampling. Analisis data menggunakan analisis kuantitatif regresi linear berganda dengan perangkat lunak statistik. Kseimpulan dari analisis data dan pembahasan, secara parsial hanya faktor personal berpengaruh positif pada minat berwirausaha mahasiswa Fisos UNAIC. Faktor sociological dan enviromental secara parsial tidak berpengaruh positif pada minat berwirausaha mahasiswa Fisos UNAIC. Secara simultan faktor personal, sociological dan enviromental berpengaruh positif pada minat berwirausaha mahasiswa Fisos UNAIC.

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