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Veteran Economics, Management & Accounting Review
Published by Universitas Pembangunan Nasional Veteran Jakarta
ISSN : 29639832     EISSN : 29628830     DOI : https://doi.org/10.59664/vemar.v2i1
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
Veteran Economics, Management & Accounting Review (VEMAR) seeks to publish both theoretical and empirical papers in the fields of economics, management & accounting in private sector as well as public sector. VEMAR covers but is not limited to: Accounting Area: Financial Accounting Auditing Taxation Public Sector Accounting & Auditing Accounting information systems CSR and Sustainability Corporate Governance Management Accounting Islamic Accounting Accounting Education Management Area: Marketing Management Human Resource Management Production Management Financial Management Management Information System International Business Business Law Entrepreneurship Economics Area: Monetary Fiscal Environment and Natural resource Industrial Organization Regional and Urban Economics Sharia Economics
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 70 Documents
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PENGARUH AUDIT FORENSIK, PROFESIONALISME AUDITOR, DAN KOMITMEN ORGANISASI TERHADAP PENDETEKSIAN FRAUD Ma'rifah, Nur; Setiawan, Andy
Veteran Economics, Management, & Accounting Review Vol 1 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i1.4825

Abstract

This study is a quantitative study that aims to examine the effect of forensic audit, auditor professionalism, and organizational commitment on fraud detection. This study uses auditors in the Main Investigation Auditorat of the Supreme Audit Agency of the Republic of Indonesia (BPK RI) as a sample. Saturated sampling was used in sampling and used primary data through a questionnaire which obtained a total of 37 auditors. The analysis technique in this study uses Structural Equation Modeling - Partially Least Square (SEM-PLS) using WarpPLS software version 8.0 and a significance level of 5% (0.05). The results of the test show that (1) forensic audit and auditor professionalism have a significant influence on fraud detection and (2) organizational commitment does not have a significant effect on fraud detection.Keywords: Forensic Audit; Auditor Professionalism; Organizational Commitment; Fraud Detection This study is a quantitative study that aims to examine the effect of forensic audit, auditor professionalism, and organizational commitment on fraud detection. This study uses auditors in the Main Investigation Auditorat of the Supreme Audit Agency of the Republic of Indonesia (BPK RI) as a sample. Saturated sampling was used in sampling and used primary data through a questionnaire which obtained a total of 37 auditors. The analysis technique in this study uses Structural Equation Modeling - Partially Least Square (SEM-PLS) using WarpPLS software version 8.0 and a significance level of 5% (0.05). The results of the test show that (1) forensic audit and auditor professionalism have a significant influence on fraud detection and (2) organizational commitment does not have a significant effect on fraud detection. Keywords: Forensic Audit; Auditor Professionalism; Organizational Commitment; Fraud Detection  
PENGARUH STRATEGI PROMOSI MEDIA SOSIAL INSTAGRAM, CITRA MEREK, DAN GAYA HIDUP TERHADAP KEPUTUSAN PEMBELIAN PRODUK HITO COFFEE BEKASI Nasution, Humam Hanif; Nobelson, Nobelson
Veteran Economics, Management, & Accounting Review Vol 1 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i1.4826

Abstract

Abstract This study aims to determine and analyze the effect of Instagram's social media promotion strategy, brand image, lifestyle on purchasing decisions for Hito Coffee Bekasi products. This research method uses quantitative methods with 75 consumers of Hito Coffee respondents in Bekasi with purposive sampling technique. The data analysis technique was taken through a questionnaire with descriptive data analysis techniques then tested for validity and reliability then continued with hypothesis testing using SmartPLS 3.0. Hypothesis testing in this study used the analysis of the inner model, outer model, and t-statistical test with a significance level of 5% (0.05). The results showed that (1) the Instagram social media promotion strategy variable had a positive and significant effect on purchasing decisions (2) the brand image variable had a positive and significant effect on purchasing decisions (3) the lifestyle variable had no significant effect on purchasing decisions. Keywords : Instagram Social Media Promotion Strategies; Brand Image; Lifestyle; Purchase Decision AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh strategi promosi media sosial Instagram, citra merek, gaya hidup terhadap keputusan pembelian produk Hito Coffee Bekasi. Metode penelitian ini menggunakan metode kuantitatif dengan 75 responden konsumen Hito Coffee di Bekasi dengan Teknik purposive sampling. Teknik analisis data diambil melalui kuesioner dengan teknik analisis data deskriptif kemudian diuji validitas dan reliabilitasnya kemudian dilanjutkan dengan pengujian hipotesis menggunakan SmartPLS 3.0. Pengujian hipotesis dalam penelitian ini menggunakan analisis inner model, outer model, dan uji t-statistik dengan taraf signifikansi 5% (0,05). Hasil penelitian menunjukkan bahwa (1) variabel strategi promosi media sosial Instagram berpengaruh positif dan signifikan terhadap keputusan pembelian (2) variabel citra merek berpengaruh positif dan signifikan terhadap keputusan pembelian (3) variabel gaya hidup tidak berpengaruh signifikan terhadap keputusan pembelian. Kata Kunci: Strategi Promosi Media Sosial Instagram; Citra Merek; Gaya
PENGARUH OPINI AUDIT, REPUTASI KANTOR AKUNTAN PUBLIK DAN PANDEMI COVID 19 TERHADAP AUDITOR SWITCHING Ramadan, Wahyu Rizky; Sumardjo, Mahendro; Aswar, Khoirul
Veteran Economics, Management, & Accounting Review Vol 1 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i1.4827

Abstract

This study is a quantitative study with the aim of knowing and testing the effect of audit opinion, the reputation of a public accounting firm and the COVID-19 pandemic on auditor switching. This study uses annual financial report data on infrastructure, technology and transportation and logistics sector companies that have been listed on the Indonesia Stock Exchange (IDX) in the 2017-2020 period. Determination of the sample in this study using purposive sampling method in order to obtain 235 objects of observation or samples from 59 infrastructure, technology and transportation and logistics companies that meet the research criteria. Testing the hypothesis of this study using logistic regression analysis with SPSS 26 program with a significance level of 5% (0.05). The results of the testing of this study state that partially 1) the audit opinion variable has no effect and has a negative value on auditor switching; 2) the public accounting firm's reputation variable has no effect but has a positive value on auditor switching 3) the covid 19 pandemic variable has no effect and has a negative value on auditor switching and does not affect the company's condition to continue its business (going concern). Keywords: Auditor Switching; Audit Opinion; Covid 19 Pandemic; KAP Reputation AbstrakPenelitian ini merupakan penelitian kuantitatif yang meliliki tujuan untuk mengetahui dan menguji pengaruh opini audit, reputasi kantor akuntan publik dan pandemi covid 19 terhadap auditor switching. Penelitian ini menggunakan data laporan keuangan tahunan pada perusahaan sektor infrastruktur, teknologi dan transportasi dan logistik yang telah terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2017-2020. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga diperoleh 235 objek pengamatan atau sampel dari 59 perusahaan infrastruktur, teknologi dan transportasi dan logistik yang memenuhi kriteria penelitian. Pengujian hipotesis penelitian ini menggunakan analisis regresi logistik dengan program SPSS 26 dengan tingkat signifikansi sebesar 5% (0,05). Hasil dari pengujian penelitian ini menyatakan bahwa secara parsial 1) variabel opini audit tdak berpengaruh dan bernilai negatif terhadap auditor switching; 2) variabel reputasi kantor akuntan publik tidak berpengaruh tetapi memiliki nilai positif terhadap auditor switching 3) variabel pandemi covid 19 tidak berpengaruh dan memiliki nilai negatif terhadap auditor switching dan tidak memengaruhi kondisi perusahaan untuk tetap melangsungkan usahanya (going concern). Kata Kunci: Auditor Switching; Opini Audit; Pandemi Covid 19; Reputasi KAP
ANALISIS KLAIM PASIEN COVID-19 PADA PRODUK MiSMART HEALTH CARE SYARIAH MANULIFE INDONESIA Handayani, Annisya Nuriva; Rahmi, Mira
Veteran Economics, Management, & Accounting Review Vol 1 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i1.4828

Abstract

MiSmart Health Care Syariah product claims have 4 stages, namely notification, proof of documents, investigation, and payment of claims. The implementation of Covid-19 patient claims on MiSmart Health Care Syariah products is also in accordance with Fatwa No.21/DSN-MUI/X/2001, namely Claims are paid according to the amount agreed at the beginning of the contract, Manulife Indonesia pays claims according to the premium amount, Manulife Indonesia is located as a fund manager (mudharib) for premiums paid by insurance participants while the customer is the owner of the money (shohibul mal) and fulfills its obligations by approving every claim submitted by the customer in accordance with the provisions of the policy, while according to POJK No.69/POJK.05 /2016, namely Manulife Indonesia makes payment of claims for Covid-19 patients in no more than 14 days, in collaboration with Admedika as an assessor and investigation of claims administration, submission of proof of claim documents in accordance with existing regulations and payment of claims will be made by the finance department of Manulife Indonesia.  Keywords: Claims; Covid-19; Sharia Insurance AbstrakKlaim produk MiSmart Health Care Syariah terdapat 4 tahap, yaitu pemberitahuan, bukti dokumen, penyelidikan, dan pembayaran klaim. Pelaksanaan klaim pasien Covid-19 pada produk MiSmart Health Care Syariah juga telah sesuai dengan Fatwa No.21/DSN-MUI/X/2001, yaitu klaim dibayarkan sesuai dengan jumlah yang disepakati dalam awal akad, Manulife Indonesia membayarkan klaim sesuai dengan besaran premi, Manulife Indonesia berkedudukan sebagai pengelola dana (mudharib) atas uang premi yang dibayarkan peserta asuransi sementara nasabah berkedudukan sebagai pemilik uang (shohibul mal) dan memenuhi kewajibannya dengan menyetujui setiap klaim yang diajukan nasabah sesuai dengan ketentuan polis, sedangkan menurut POJK No.69/POJK.05/2016 yaitu Manulife Indonesia melakukan pembayaran klaim pasien Covid-19 tidak lebih dari 14 hari, bekerjasama dengan Admedika sebagai penilai dan penyelidikan administrasi klaim, penyerahan bukti dokumen klaim sesuai ketentuan yang ada dan Pembayaran klaim akan dilakukan oleh bagian keuangan dari pihak Manulife Indonesia.Kata Kunci: Asuransi Syariah; Covid-19; Klaim.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MEMBAYAR ZIS MENGGUNAKAN GOPAY Fadhil, Muhammad; Sari, Lili Puspita
Veteran Economics, Management, & Accounting Review Vol 1 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i1.4829

Abstract

 The collection of ZIS through GoPay has increased significantly when compared to the collection from previous years, which can be seen from the public interest in donating, especially ZIS, which remains high despite the economic crisis in Indonesia. This study aims to analyze the factors that influence the interest in paying ZIS using electronic money through GoPay. This study uses quantitative research methods with the research population, namely the Jabodetabek people who have paid ZIS through GoPay. The data collection method used primary data in the form of a questionnaire. The sampling technique used purposive sampling technique with the number of respondents as many as 100 people who were taken using the Lemeshow formula. The data obtained were then analyzed using descriptive statistical analysis, validity and reliability tests, classical assumption tests, multiple linear regression, and hypothesis testing. From the results of the study, it was found that there was a significant positive effect between the variables of brand awareness and religiosity partially on interest in paying ZIS using GoPay, but easiness had no effect. Simultaneously, the variables of easiness, brand awareness, and religiosity have a significant influence on the interest in paying ZIS using GoPay.Keywords: Brand Awareness, Easiness, and ReligiosityAbstrakPenghimpunan ZIS melalui GoPay mengalami peningkatan yang signifikan jika dibandingkan dengan penghimpunan dari tahun-tahun sebelumnya yang dapat dilihat dari minat masyarakat untuk berdonasi khususnya ZIS tetap tinggi meskipun krisis ekonomi terjadi di Indonesia. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi minat membayar ZIS menggunakan uang elektronik melalui GoPay. Penelitian ini menggunakan metode penelitian kuantitatif dengan populasi penelitian yaitu masyarakat Jabodetabek yang pernah membayar ZIS melalui GoPay. Metode pengumpulan data menggunakan data primer berupa kuesioner. Teknik pengambilan sampel menggunakan teknik purposive sampling dengan jumlah responden sebanyak 100 orang yang diambil menggunakan rumus lemeshow. Data yang diperoleh kemudian dianalisis menggunakan analisis regresi linear berganda. Dari hasil penelitian ditemukan terdapat pengaruh yang positif signifikan antara variabel kesadaran merek dan religiusitas secara parsial terhadap minat membayar ZIS menggunakan GoPay, namun kemudahan tidak berpengaruh. Secara simultan variabel kemudahan, kesadaran merek, dan religiusitas memiliki pengaruh yang signifikan terhadap minat membayar ZIS menggunakan GoPay. Kata Kunci: Kemudahan; Kesadaran Merek; Religiusitas
FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI NASABAH BERINFAK PADA BSI MOBILE Daudshah, Faishal; Yetti, Fitri
Veteran Economics, Management, & Accounting Review Vol 1 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i1.4830

Abstract

The aim of this study is to integrate the TAM theory and the construct of religiosity to examine customer intentions to use infak services in BSI Mobile. This study used quantitative approach methods with 100 population, consisting of customers of Bank Syariah Indonesia (BSI) collected from South Jakarta City. The data obtained is primary data processed through SmartPLS software with analytical techniques using the Partial Least Square method. The result of this study is that the perceived usefulness has a significant influence on behavioral intentions. The perceived ease of use has an insignificant influence on behavioral intentions. Religiosity has an insignificant influence on behavioral intentions. The perceived usefulness is a factor that influences the behavioral intention of customer infak towards BSI mobile banking. Policymakers need to have an agenda or activity that discusses more deeply about the benefits of infak especially through BSI Mobile service. To increase customer awareness of the benefits of infak. The limitation of this study is that it only uses 3 free variables and the scope of the study is only in the City of South Jakarta. Kata Kunci: mobile banking, perceived ease of use, perceived usefulness, religiosity  AbstrakPenelitian ini bertujuan untuk mengkaji teori TAM dan konstruk religiusitas terhadap intensi nasabah berinfak dalam layanan BSI Mobile. Penelitian ini menggunakan metode pendekatan kuantitatif dengan 100 populasi, yang terdiri dari nasabah bank syariah Indonesia (BSI) yang dikumpulkan dari Kota Jakarta Selatan. Data yang diperoleh merupakan data primer yang diolah melalui software SmartPLS dengan teknik analisis menggunakan metode Partial Least Square. Hasil dari penelitian ini adalah Perceived Ease of Use memiliki pengaruh secara signifikan terhadap behavior intention. Perceived Ease of Use memiliki pengaruh yang tidak signifikan terhadap behavior intention. Religiusitas memiliki pengaruh yang tidak signifikan terhadap behavior intention. Perceived Usefulness merupakan faktor yang mempengaruhi intensi nasabah terhadap berinfak pada layanan BSI Mobile. Pemangku kebijakan perlu mempunyai agenda atau kegiatan yang membahas lebih dalam mengenai manfaat dari berinfak terutama melalui layanan BSI Mobile. Untuk meningkatkan kembali kesadaran nasabah terhadap manfaat dari berinfak. Keterbatasan penelitian ini adalah hanya menggunakan 3 variabel bebas dan lingkup penelitian hanya di Kota Jakarta Selatan.Keywords: mobile banking, perceived ease of use, perceived usefulness, religiusitas
PROSEDUR ATAS PEMBERIAN KREDIT PADA KOPERASI SIMPAN PINJAM (KSP) BERKAT ARTHA SENTOSA Susanti, Syabina Putri; Masripah, Masripah
Veteran Economics, Management, & Accounting Review Vol 1 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i1.4831

Abstract

The problem of poorness is not a new problem in Indonesia. The government has tried various ways to solve this problem, one of which is by establishing cooperatives. There are various types of cooperatives in Indonesia, ranging from consumer cooperatives, producer cooperatives, service cooperatives, multi-business cooperatives, and savings and loan cooperatives. Berkat Artha Sentosa Saving and Loan Coorporative is one of the cooperatives that provides savings and loan services. This cooperative aims to help improve the economic welfare of its members by making savings and providing loans or credits. The purpose of this research is to find out the procedure for granting credit and find out the right solution in dealing with non-performing loans. Every activity carried out by cooperatives, of course, has a Standard Operating Procedure in order to harmonize and achieve the goals to be achieved. Likewise with lending activities. The procedure includes the stages of applying for credit, receiving loan documents, issuing loan approval memos, disbursing loans, and paying off loans. Even though the cooperative already has a well structured procedure, it does not make the cooperative far from default, such as bad credit. In overcoming these problems, the cooperative has a solution by providing relief by increasing the payment period and offering restructuring.Kata Kunci: Procedure, Saving and Loan Cooperative, Non-Performing Loan AbstrakAdapun tujuan dilakukannya penelitian ini guna untuk mengetahui prosedur pemberian kredit dan mengetahui solusi yang tepat dalam menghadapi kredit bermasalah. Setiap kegiatan yang dilakukan oleh koperasi, tentunya memiliki Standar Operasional Prosedur guna selarasnya dan tercapainya tujuan yang ingin dicapai. Begitu pula dengan kegiatan pemberian kredit. Dalam prosedurnya, mencakup tahapan permohonan pemberian kredit, penerimaan dokumen pinjaman, penerbitan memo persetujuan pinjaman, pencairan pinjaman, dan pelunasan pinjaman. Walaupun koperasi sudah mempunyai prosedur yang tersusun dengan baik, tidak membuat koperasi jauh dari wanprestasi, seperti kredit macet. Dalam mengatasi permasalahan tersebut, koperasi mempunyai solusi dengan pemberian keringanan dengan menambahkan jangka waktu pembayaran serta menawarkan restrukturisasi. Keywords: Prosedur, Koperasi Simpan Pinjam, Kredit Bermasalah
PENGARUH PENERIMAAN PAJAK DAN TINGKAT INFLASI TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA Pratama, Refilio Andika; Widyastuti, Shinta
Veteran Economics, Management, & Accounting Review Vol 1 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i1.4832

Abstract

This study aims to examine the effect of tax revenue and inflation rate on economic growth in Indonesia. The variables used in this study are the level of tax revenue, the rate of inflation and also the rate of economic growth in Indonesia. The sample used in this study amounted to 30 samples with a total research data of 90 data originating from 30 years of research multiplied by 3 economic data variables, namely data on the ratio of tax revenues, inflation rates and also GDP. The sample selection technique in this study uses judgment sampling because the sample to be used by the researcher considers the completeness of the available data related to the variables in the study. Testing the hypothesis in this study using multiple linear regression analysis using the SPSS version 25. This study shows that tax revenue has no effect on economic growth in Indonesia. In addition, this study gives the result that the inflation rate variable has a negative effect on the variable of economic growth in Indonesia.                                                                            Keywords: Tax Revenue; Inflasion Rate; Economic Growth  AbstrakPenelitian ini bertujuan untuk menguji pengaruh penerimaan pajak dan juga tingkat inflasi terhadap pertumbuhan ekonomi di Indonesia. Variabel yang digunakan dalam penelitian ini adalah tingkat penerimaan pajak, tingkat inflasi dan juga tingkat pertumbuhan ekonomi di Indonesia. Sampel yang digunakan dalam penelitian ini berjumlah 30 dengan total data penelitian tersebut berjumlah 90 data yang berasal dari 30 tahun penelitian dikalikan dengan 3 variabel data perekonomian yaitu diantaranya data rasio penerimaan pajak, tingkat inflasi dan juga PDB. Teknik pemilihan sampel dalam penelitian ini menggunakan judgement sampling karena sampel yang akan digunakan peneliti mempertimbangkan adanya kelengkapan data yang tersedia yang berhubungan dengan variabel dalam penelitian. Pengujian hipotesis dalam penelitian ini menggunakan uji analisis regresi linear berganda dengan menggunakan program computer SPSS versi 25. Penelitian ini memberikan hasil bahwa penerimaan pajak tidak berpengaruh terhadap pertumbuhan ekonomi di Indonesia. Selain itu, penelitian ini memberikan hasil bahwa variabel tingkat inflasi memiliki pengaruh namun kearah negatif terhadap variabel pertumbuhan ekonomi di Indonesia.                                                                Kata Kunci: Penerimaan Pajak; Tingkat Inflasi; Pertumbuhan Ekonomi
PENGARUH FINANCIAL DISTRESS, AUDIT COMPLEXITY DAN KOMPLEKSITAS OPERASI TERHADAP AUDIT DELAY Karina, Tanya; Julianto, Wisnu
Veteran Economics, Management, & Accounting Review Vol 1 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i1.4835

Abstract

This study was conducted with the aim of testing the effect of financial distress, audit complexity, and operating complexity on audit delay in miscellaneous industry sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 observation period. The sample selection technique used was purposive sampling which resulted in 37 companies with a total sample of 111 in according with the criteria. This qualitative research by utilizing data on financial statements. Panel data regression with fixed effect research model and STATA software version 16 for hypothesis testing. The results of this study indicate that financial distress has a negative effect on audit delay, audit complexity does not affect audit delay, and operational complexity does not affect audit delay. Keywords: Financial Distress, Audit Complexity, Operational Complexity, Audit Delay AbstrakPenelitian ini dilakukan dengan tujuan untuk menguji pengaruh financial distress, audit complexity, dan kompleksitas operasi terhadap audit delay pada perusahaan sektor aneka industri yang tercatat di Bursa Efek Indonesia (BEI) untuk periode pengataman 2018-2020. Teknik pemilihan sampel yang digunakan adalah purposive sampling yang menghasilkan 37 perusahaan dengan total sampel sebanyak 111 yang sesuai dengan kriteria yang telah ditentukan. Penelitian ini merupakan penelitian kualitatif dengan memanfaatkan data pada laporan keuangan. Regresi data panel dengan model penelitian fixed effect model serta bantuan software STATA versi 16 untuk uji hipotesis. Hasil penelitian ini menunjukan bahwa financial distress memberikan pengaruh negatif terhadap audit delay, audit complexity tidak memberikan pengaruh terhadap audit delay, dan kompleksitas operasi tidak memberikan pengaruh terhadap audit delay. Kata Kunci: Financial Distress, Audit Complexity, Kompleksitas Operasi, Audit Delay
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN BUDAYA ORGANISASI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Sibuea, Ruri M Frista; Arieftiara, Dianwicaksih
Veteran Economics, Management, & Accounting Review Vol 1 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v1i1.4836

Abstract

This study aims to determine the effect of managerial ownership, institutional ownership, and organizational culture on the disclosure of Corporate Social Responsibility with the audit committee as a moderating variable. This study uses gender diversity as a measurement for organizational culture. The object of this research is mining and manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021 with a total sample of 113 samples. The technique for analyzing the data in this study uses the classical assumption test regression model selection, multiple linear regression test, and hypothesis testing using STATA version 16. The results of the test show that (1) managerial ownership has a negative effect on Corporate Social Responsibility disclosure, (2 ) institutional ownership has a positive effect on the disclosure of Corporate Social Responsibility, (3) gender diversity has no effect on the disclosure of Corporate Social Responsibility, (4) the audit committee cannot moderate the effect of managerial ownership on the disclosure of Corporate Social Responsibility, (5) the audit committee cannot moderate the influence institutional ownership on the disclosure of Corporate Social Responsibility, (6) the audit committee can moderate the effect of gender diversity on the disclosure of Corporate Social Responsibility. Keywords: Managerial Ownership;  Institutional Ownership;  Organizational Culture;  Committee Audit;  Corporate Social  Responsibility Disclosure. AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan institusional, dan budaya organisasi terhadap pengungkapan Corporate Social Responsibility dengan komite audit sebagai variabel moderasi. Penelitian ini menggunakan diversitas gender sebagai pengukuran untuk budaya organisasi. Objek penelitian ini adalah perusahaan pertambangan dan manufaktur terdaftar di BEI periode 2018-2021 dengan total sampel sebanyak 113 sampel. Teknik untuk menganalisis data pada penelitian ini menggunakan uji pemilihan model regresi uji asumsi klasik, uji regresi linear berganda, dan uji hipotesisi dengan menggunakan STATA versi 16. Hasil dari pengujian diperoleh bahwa (1) kepemilikan manajerial berpengaruh negatif terhadap pengungkapan Corporate Social Responsibility, (2) kepemilikan institusional berpengaruh positif terhadap pengungkapan Corporate Social Responsibility, (3) diversitas gender tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility, (4) komite audit tidak dapat memoderasi pengaruh kepemilikan manajerial terhadap pengungkapan Corporate Social Responsibility, (5) komite audit tidak dapat memoderasi pengaruh kepemilikan institusional terhadap pengungkapan Corporate Social Responsibility, (6) komite audit dapat memoderasi pengaruh diversitas gender terhadap pengungkapan Corporate Social ResponsibilityKata Kunci: Kepemilikan Manajerial; Kepemilikan Institusional; Budaya Organisasi; Komite Audit; Pengungkapan Corporate Social Responsibility.

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