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Riset Akuntansi dan Bisnis Indonesia
Published by Sekolah Tinggi Ekonomi Krakatau
ISSN : -     EISSN : 31107257     DOI : https://doi.org/10.61401/rabi
Core Subject : Economy,
Economics, Econometrics & Finance
Diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau.Riset Akuntansi dan Bisnis Indonesia (RABI) adalah jurnal ilmiah yang mempublikasikan karya tulis akademik dan riset dalam bidang akuntansi dan bisnis yang berfokus pada konteks Indonesia. Jurnal ini menjadi wadah publikasi bagi akademisi, peneliti, praktisi, dan mahasiswa untuk menyampaikan hasil penelitian empiris, kajian teoretis, dan studi kasus yang relevan dan berkualitas tinggi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 16 Documents
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Influence of integrity, independence and competency on audit quality with auditor performance as an intervening variable in inspectorate of the Riau Island Reza Chandra; Bambang Satriawan; Nola Puspita Dewi
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 2 (2025): May
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i2.244

Abstract

Purpose: This study aims to determine the Effect of Integrity, Independence and Competence on Audit Quality with Auditor Performance as an Intervening Variable in Regional Inspectorates throughout the Riau Islands Province. Methodology/approach: A quantitative approach was applied, involving 137 auditor respondents. Data were collected via questionnaires and analyzed using SmartPLS 3. The study tested direct and indirect effects through path coefficient analysis, composite reliability, discriminant validity, and R-square evaluation. Results/findings: Integrity, independence, and competence each have significant positive effects on both auditor performance and audit quality. Auditor performance also significantly influences audit quality. Moreover, performance mediates the relationships between integrity, independence, competence, and audit quality. The model explains 71.4% of the variance in audit quality, indicating substantial predictive power. Conclusions: Integrity, independence, and competence boost audit quality directly and via performance, requiring strategies to strengthen these factors. Limitations: The study focuses on one province, limiting generalizability, and does not examine other relevant variables such as objectivity and discipline. Contribution: Provides empirical evidence on the mediating role of performance in improving public sector audit quality.
Effect of Leverage, Firm Size, and Profitability on Systematic Risk and its Implications on Share Price Putri Yuniesha Nugrahani; A Mukti Soma; Palti Marulitua Sitorus
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): August
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i3.259

Abstract

Purpose: This study analyzes the effect of leverage, firm size, profitability, and systematic risk on the stock prices of palm oil plantation companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2023. Research Methodology: This study utilizes panel data and applies three main regression models, namely the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM), to evaluate the impact of the independent variables on stock prices. Results/finding: The study finds that leverage, firm size, profitability, and systematic risk have no significant effect on stock prices, nor does systematic risk mediate the relationship between these variables and stock prices. Conclusions: The study concludes that leverage, firm size, profitability, and systematic risk have no significant effect on stock prices of palm oil plantation companies listed on the IDX during 2013–2023. Systematic risk also does not mediate these relationships, indicating that external factors such as commodity prices, government policies, and macroeconomic conditions play a more dominant role in influencing stock prices in this sector. Limitations: This study is limited to palm oil plantation subsector companies listed on the IDX and the period between 2013 and 2023. External factors, such as macroeconomic conditions, government policies, and environmental factors that might be more significant, have not been deeply analyzed. Contributions: This study contributes to the literature by showing that internal variables such as leverage, Firm Size, and profitability do not always significantly affect stock prices in the context of the palm oil plantation sub-sector in Indonesia.
Analysis of the Effectiveness of Budget Management of Additional Employee Income (TPP) at the Youth and Sports Office of Papua Province Risally Imelda Retraubun; J. Ary Mollet; Risky Novan Ngutra
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): August
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i3.260

Abstract

Purpose: This study examines the effectiveness of Employee Performance Supplement (TPP) budget management at the Papua Province Youth and Sports Office, focusing on output, outcome, and key implementation challenges. Research/methodology: This study uses a qualitative approach with data collection techniques through interviews, documentation, and budget and staffing document reviews. Results: The TPP’s administrative management is effective, shown by proper documentation and budget realization. However, its role as a performance incentive remains weak since TPP amounts are not yet linked to attendance or measurable results, limiting its impact on discipline and productivity. Conclusions: TPP budget management is administratively effective but weak in boosting performance. Incentives are not tied to attendance or output, and delays plus poor evaluation reduce its motivational impact. Limitations: This study is limited to a single institution, with a small sample size and no quantitative performance metrics, which restricts the generalizability and depth of the analysis. Contribution: This study highlights the gap between budget compliance and performance outcomes, and offers recommendations for integrating attendance and performance data into the incentive system.
The Effect of Inflation and Exchange Rates on Stock Prices in Banking Sub-Sector Companies Listed on The Indonesian Stock Exchange Uswatun Hasanah; Muhammad Kurniawan; Edduar Hendri
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): August
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i3.261

Abstract

Purpose:. This study aims to determine the influence of inflation variables and exchange rates on share prices. Research/methodology: This quantitative study examined 15 of 47 banking companies listed on the IDX (2019–2023), using 75 financial reports. Data were analyzed through classical assumption tests, determination coefficients, and hypothesis testing using t and F tests. Results: The results show that both inflation and exchange rates have a significant partial effect on banking share prices (sig. 0.000 < 0.05), and together they also significantly influence share prices during 2019–2023. Conlusions: Inflation and exchange rates significantly affect banking stock prices on the IDX (2019–2023), indicating that macroeconomic stability strongly influences market performance and investor confidence. Limitations: The object of the research is only banking sub-sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period and only includes inflation, exchange rates, and stock prices Contribution: This research aims to contribute to science at the Faculty of Economics and Business, provide reading materials in the library of the University of PGRI Palembang about inflation and exchange rates on the stock prices of companies in the banking sub-sector on the Indonesia Stock Exchange for the 2019-2023 period, and increase the company's insight into the development of stock prices related to inflation and exchange rates.
Influence of Work Facilities, Competency, Communication on Business Participants' Satisfaction Through Service Quality as a Variable Intervening at Investment and One Door Opening Service of the Province of the Riau Island Government Lili Hendrayani; Chablullah Wibisono; Bambang Satriawan
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): August
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i3.262

Abstract

Purpose: This study analyzes the effects of work facilities, competence, and communication on business satisfaction through service quality at the Riau Islands Investment and One-Stop Integrated Service Office. Research Methodology: This quantitative study involved all 168 employees of the Riau Islands Investment and One-Stop Integrated Service Office, using a saturated (census) sampling technique and Partial Least Squares (PLS) analysis with SmartPLS 4.0. Results: Work facilities and service quality significantly affect satisfaction, while competence and communication show positive but insignificant effects. Service quality also mediates the effects of competence and communication on satisfaction but not work facilities. Conclusions: Work facilities and service quality significantly affect business participants’ satisfaction, while competence and communication have positive but insignificant effects. Service quality mediates the effects of competence and communication on satisfaction but not work facilities. Limitations: This study is limited to one government office with a cross-sectional design and excludes other factors like leadership and motivation. Contribution: This study confirms service quality’s mediating role and provides guidance to enhance satisfaction through improved facilities, competence, and communication.
The Influence of Organizational Culture and Transformational Leadership on Employee Performance at PT PLN (Persero) South Sumatera, Jambi and Bengkulu Mochammad Iqbal Wahab; Ratri Wahyuningtyas
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 3 (2025): August
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i3.263

Abstract

Purpose: This study examines how organizational culture and transformational leadership affect employee performance at PT PLN (Persero) South Sumatra, Jambi, and Bengkulu. Methodology/approach: This study used a quantitative approach involving 288 employees of PT PLN (Persero) in South Sumatra, Jambi, and Bengkulu, selected using total sampling. Data were collected via a closed questionnaire and analyzed using continuum lines and SEM-PLS with SmartPLS for hypothesis testing. Results/findings: The study found a strong organizational culture, effective transformational leadership, and high employee performance. Organizational culture significantly affects performance, while transformational leadership shows a positive but insignificant effect. Conclusions: Organizational culture significantly enhances employee performance, while transformational leadership has a positive but insignificant impact. Limitations: This study uses limited samples and settings, reducing generalizability. External factors and measurement reliability may also affect result validity. Contribution: This study enhances scientific understanding and offers a practical strategy to improve organizational culture quality through transformational leadership aligned with the company’s vision and mission.

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