Pub Date : 2024-01-01DOI: 10.33395/owner.v8i1.1865
Ahmad Sarmadi, Ign Oka Widana
This research aims to analyze the determinants of financial performance in the five largest assets of Islamic banks during the period of 2019-2022. The research method used is quantitative research with a secondary data approach. The data used is obtained from the financial reports of the top five Islamic banks in Indonesia. The analysis technique employed in this study is panel regression analysis using SPSS 27 for multivariate analysis. The findings of the research indicate that the Earning Asset to Asset Ratio (EATAR) has a significant and very weak impact on Return On Asset (ROA), with an impact of 0.0196%. This suggests that the management of EATAR needs to be considered, even though its impact on ROA is relatively low. Similarly, the Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM) also have a significant and weak influence on ROA, with impacts of 4.12% and 1.18% respectively. Furthermore, EATAR, LDR, and NIM have a significant and very weak effect on the Capital Adequacy Ratio (CAR), with impacts of 0.17%, 0.38%, and 0.47% respectively. However, when considered simultaneously, these three variables do not have a negative and significant influence on both ROA and CAR in the five Islamic banks in Indonesia. The combined effect of the three variables on ROA and CAR is relatively low, at 6.50% and 10% respectively. The predominant result of this research indicates that the Capital Adequacy Ratio (CAR) has a significant and sufficiently strong impact on Return On Asset (ROA), with an impact of 4.36%. This suggests that an adequate level of capital adequacy can contribute positively to the bank's profitability.
{"title":"Analisis Determinan Kinerja Keuangan Pada Lima Asset Perbankan Syariah Periode Tahun 2019-2022","authors":"Ahmad Sarmadi, Ign Oka Widana","doi":"10.33395/owner.v8i1.1865","DOIUrl":"https://doi.org/10.33395/owner.v8i1.1865","url":null,"abstract":"This research aims to analyze the determinants of financial performance in the five largest assets of Islamic banks during the period of 2019-2022. The research method used is quantitative research with a secondary data approach. The data used is obtained from the financial reports of the top five Islamic banks in Indonesia. The analysis technique employed in this study is panel regression analysis using SPSS 27 for multivariate analysis. The findings of the research indicate that the Earning Asset to Asset Ratio (EATAR) has a significant and very weak impact on Return On Asset (ROA), with an impact of 0.0196%. This suggests that the management of EATAR needs to be considered, even though its impact on ROA is relatively low. Similarly, the Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM) also have a significant and weak influence on ROA, with impacts of 4.12% and 1.18% respectively. Furthermore, EATAR, LDR, and NIM have a significant and very weak effect on the Capital Adequacy Ratio (CAR), with impacts of 0.17%, 0.38%, and 0.47% respectively. However, when considered simultaneously, these three variables do not have a negative and significant influence on both ROA and CAR in the five Islamic banks in Indonesia. The combined effect of the three variables on ROA and CAR is relatively low, at 6.50% and 10% respectively. The predominant result of this research indicates that the Capital Adequacy Ratio (CAR) has a significant and sufficiently strong impact on Return On Asset (ROA), with an impact of 4.36%. This suggests that an adequate level of capital adequacy can contribute positively to the bank's profitability.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"6 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139129159","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-01DOI: 10.33395/owner.v7i4.1916
Restika Okta Rachmawati, Leny Suzan
For investors, company value is very significant cause it shows the value of investment in the business. For investors, enterprise value identifies the potential for profit and adequate returns on their investment. In this investigation, we'll find out the simultaneous also partial impact of ownership structure also company size on firm value. The survei population also sample consisted of energy sector businesses that were written on the IDX among 2018-2021. A sample of 44 was collected for this research using purposive sampling, it served to gather data on 11 organizations over a 4 year observation period. The E-Views 12 programme is used in this study's quantitative research approach to conduct simultaneous and partial testing on descriptive analysis and panel data regression. Ownership structure and business size are examples of independent factors that have an influence on firm value which are the dependent variables. The survei results show that managerial, institutional ownership also company size simultaneously effect the company value of energy companies written on the IDX in 2018-2021. In energy businesses written on the IDX among 2018–2021, management ownership has a somewhat favourable impact on company valuation, whilst institutional ownership and company size have no bearing. The Adjusted R-Square score of 49.31% demonstrates the limits of this study. The suggestion for companies is to continue to increase company value by displaying the size of share ownership which can influence company value, especially institutional ownership and company size.
{"title":"Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan terhadap Nilai Perusahaan","authors":"Restika Okta Rachmawati, Leny Suzan","doi":"10.33395/owner.v7i4.1916","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1916","url":null,"abstract":"For investors, company value is very significant cause it shows the value of investment in the business. For investors, enterprise value identifies the potential for profit and adequate returns on their investment. In this investigation, we'll find out the simultaneous also partial impact of ownership structure also company size on firm value. The survei population also sample consisted of energy sector businesses that were written on the IDX among 2018-2021. A sample of 44 was collected for this research using purposive sampling, it served to gather data on 11 organizations over a 4 year observation period. The E-Views 12 programme is used in this study's quantitative research approach to conduct simultaneous and partial testing on descriptive analysis and panel data regression. Ownership structure and business size are examples of independent factors that have an influence on firm value which are the dependent variables. The survei results show that managerial, institutional ownership also company size simultaneously effect the company value of energy companies written on the IDX in 2018-2021. In energy businesses written on the IDX among 2018–2021, management ownership has a somewhat favourable impact on company valuation, whilst institutional ownership and company size have no bearing. The Adjusted R-Square score of 49.31% demonstrates the limits of this study. The suggestion for companies is to continue to increase company value by displaying the size of share ownership which can influence company value, especially institutional ownership and company size.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"15 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139129244","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-01DOI: 10.33395/owner.v8i1.1879
Rury Octari Dinata, Dewi Kartika Asih
The rise of corruption cases that occur in city/district government, increasing cases of Corruption in the health sector every year, the West Java region, which included in the top three regions with the most corruption cases, also Corruption which ASN/PNS mainly carries out can reduce trust society to the government and the decline in government performance. This study aims to analyze the influence of Pressure, Collusion, Capability, Opportunity, Rationalization, and Ego on Corruption based on the perceptions of Health Service employees. The population of this study is employees at one of the West Java Regional Health Offices, totaling 146 people. Sampling using convenience sampling method with a total sample of 76 respondents. This research uses quantitative research and primary data by distributing questionnaires and testing the hypothesis using multiple linear regression analysis using IBM SPSS Statistics 26 software. This study showed that Rationalization has a positive and significant effect on Corruption, and Ego has a negative and significant effect. While the other variables, namely Pressure, Collusion, Capability, and Opportunity, do not affect Corruption. This research has several limitations, including the lack of comparative references because Fraud Hexagon is still relatively new, and the distribution of questionnaires was direct, so it took a long time. The distribution is only in one government agency, so the sample used and the research area are still limited.
{"title":"Determinan Korupsi dengan Fraud Hexagon dalam Perspektif Dinas Kesehatan Jawa Barat","authors":"Rury Octari Dinata, Dewi Kartika Asih","doi":"10.33395/owner.v8i1.1879","DOIUrl":"https://doi.org/10.33395/owner.v8i1.1879","url":null,"abstract":"The rise of corruption cases that occur in city/district government, increasing cases of Corruption in the health sector every year, the West Java region, which included in the top three regions with the most corruption cases, also Corruption which ASN/PNS mainly carries out can reduce trust society to the government and the decline in government performance. This study aims to analyze the influence of Pressure, Collusion, Capability, Opportunity, Rationalization, and Ego on Corruption based on the perceptions of Health Service employees. The population of this study is employees at one of the West Java Regional Health Offices, totaling 146 people. Sampling using convenience sampling method with a total sample of 76 respondents. This research uses quantitative research and primary data by distributing questionnaires and testing the hypothesis using multiple linear regression analysis using IBM SPSS Statistics 26 software. This study showed that Rationalization has a positive and significant effect on Corruption, and Ego has a negative and significant effect. While the other variables, namely Pressure, Collusion, Capability, and Opportunity, do not affect Corruption. This research has several limitations, including the lack of comparative references because Fraud Hexagon is still relatively new, and the distribution of questionnaires was direct, so it took a long time. The distribution is only in one government agency, so the sample used and the research area are still limited.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"57 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139126823","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-01DOI: 10.33395/owner.v8i1.1843
Cantika Adelia, Ardan Gani Asalam
Tax avoidance is a tax avoidance effort that is carried out legally and safely for taxpayers because it does not conflict with tax provisions. the purpose of this study is to analyze the effect of transfer pricing, leverage, and profitability on tax avoidance case studies in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. The data obtained in this study comes from the annual reports of food and beverage sub-sector companies listed on the IDX for 2018-2021. The technique used in this study was purposive sampling and obtained 18 companies with a 4-year research period, namely 2018-2021, so that 72 samples were obtained. The analytical method used in this study was panel data regression analysis which was processed using eviews version 12. The results of testing with the panel data regression method show that the transfer pricing variable has no effect on tax avoidance, while leverage and profitability have a positive effect on tax avoidance.
{"title":"Pengaruh Transfer Pricing, Leverage, Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Sub Sektor Makanan Dan Minuman BEI Tahun 2018-2021","authors":"Cantika Adelia, Ardan Gani Asalam","doi":"10.33395/owner.v8i1.1843","DOIUrl":"https://doi.org/10.33395/owner.v8i1.1843","url":null,"abstract":"Tax avoidance is a tax avoidance effort that is carried out legally and safely for taxpayers because it does not conflict with tax provisions. the purpose of this study is to analyze the effect of transfer pricing, leverage, and profitability on tax avoidance case studies in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. The data obtained in this study comes from the annual reports of food and beverage sub-sector companies listed on the IDX for 2018-2021. The technique used in this study was purposive sampling and obtained 18 companies with a 4-year research period, namely 2018-2021, so that 72 samples were obtained. The analytical method used in this study was panel data regression analysis which was processed using eviews version 12. The results of testing with the panel data regression method show that the transfer pricing variable has no effect on tax avoidance, while leverage and profitability have a positive effect on tax avoidance.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"55 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139126855","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-01DOI: 10.33395/owner.v8i1.1887
El Fira Mar’atus Sholihah, Alfa Rahmiati
This study aims to examine (1) the effect of leverage on tax avoidance (2) the effect of sales growth on tax avoidance (3) the effect of fiscal loss compensation on tax avoidance (4) the effect of political connections on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2022. The research sample was determined based on the purposive sampling method. The data analysis technique uses multiple linear regression analysis with tax avoidance as the dependent variable and leverage, sales growth, fiscal loss compensation and political connections as independent variables. Data processing using SPSS version 17.0. The results of this study indicate that (1) leverage has an effect on tax avoidance (2) sales growth has no effect on tax avoidance (3) fiscal loss compensation has an effect on tax avoidance (4) political connections does not affect tax avoidance (tax avoidance).
{"title":"Pengaruh Leverage, Sales Growth, Kompensasi Rugi Fiskal dan Koneksi Politik terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2017-2022)","authors":"El Fira Mar’atus Sholihah, Alfa Rahmiati","doi":"10.33395/owner.v8i1.1887","DOIUrl":"https://doi.org/10.33395/owner.v8i1.1887","url":null,"abstract":"This study aims to examine (1) the effect of leverage on tax avoidance (2) the effect of sales growth on tax avoidance (3) the effect of fiscal loss compensation on tax avoidance (4) the effect of political connections on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2022. The research sample was determined based on the purposive sampling method. The data analysis technique uses multiple linear regression analysis with tax avoidance as the dependent variable and leverage, sales growth, fiscal loss compensation and political connections as independent variables. Data processing using SPSS version 17.0. The results of this study indicate that (1) leverage has an effect on tax avoidance (2) sales growth has no effect on tax avoidance (3) fiscal loss compensation has an effect on tax avoidance (4) political connections does not affect tax avoidance (tax avoidance).","PeriodicalId":124624,"journal":{"name":"Owner","volume":"37 18","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139128031","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-01DOI: 10.33395/owner.v8i1.1838
Rahmawati Nur Kumala Putri, Alfa Rahmiati
Aiming to compare 12 literatures, both studies conducted in Indonesia and abroad which previously existed in the period 2012 to 2018. Articles published in reputable journals SINTA 1-3 and on an international scale. This article is a literature review that discusses rumor trends and the role of dividends in stock volatility. Not only discussing stock volatility theoretically, this study also compares how dividends affect stock volatility that has been studied so far, using what models and methods. The limitation of this research is that it only focuses on dividends and dividend policy and the effect of RUMP on stock volatility. Suggestions for further research to add to the literature with a focus on other variables such as company size, leverage.
{"title":"Trend Rumor dan Peran Dividen pada Volatilitas Saham","authors":"Rahmawati Nur Kumala Putri, Alfa Rahmiati","doi":"10.33395/owner.v8i1.1838","DOIUrl":"https://doi.org/10.33395/owner.v8i1.1838","url":null,"abstract":"Aiming to compare 12 literatures, both studies conducted in Indonesia and abroad which previously existed in the period 2012 to 2018. Articles published in reputable journals SINTA 1-3 and on an international scale. This article is a literature review that discusses rumor trends and the role of dividends in stock volatility. Not only discussing stock volatility theoretically, this study also compares how dividends affect stock volatility that has been studied so far, using what models and methods. The limitation of this research is that it only focuses on dividends and dividend policy and the effect of RUMP on stock volatility. Suggestions for further research to add to the literature with a focus on other variables such as company size, leverage.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"32 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139128141","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-01DOI: 10.33395/owner.v8i1.1898
I. Nengah, A. Nugraha, I. Gde, Ary Wirajaya
Financial distress conditions have a bad impact on a company, where companies experiencing financial distress conditions can lose the trust of parties who have a relationship with the company. This study aims to analyze and describe the effect of institutional ownership, managerial ownership and independent commissioners on financial distress with leverage as a moderating variable. The population of this study consisted of 86 property and real estate companies for the period 2018-2021 listed on the Indonesia Stock Exchange (IDX). The collection method used was purposive sampling, and 40 company samples were selected. The data analysis technique applied in this study is multiple linear regression analysis and Moderating Regression Analysis (MRA) using IBM SPSS. The results of hypothesis testing show that institutional ownership has a positive effect on financial distress, while managerial ownership and independent commissioners have a negative effect on financial distress. The results of the moderation test in this study indicate that leverage is unable to moderate the effect of institutional ownership, managerial ownership and independent commissioners on financial distress.
{"title":"Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Komisaris Independen terhadap Financial Distress dengan Leverage sebagai Variabel Moderasi","authors":"I. Nengah, A. Nugraha, I. Gde, Ary Wirajaya","doi":"10.33395/owner.v8i1.1898","DOIUrl":"https://doi.org/10.33395/owner.v8i1.1898","url":null,"abstract":"Financial distress conditions have a bad impact on a company, where companies experiencing financial distress conditions can lose the trust of parties who have a relationship with the company. This study aims to analyze and describe the effect of institutional ownership, managerial ownership and independent commissioners on financial distress with leverage as a moderating variable. The population of this study consisted of 86 property and real estate companies for the period 2018-2021 listed on the Indonesia Stock Exchange (IDX). The collection method used was purposive sampling, and 40 company samples were selected. The data analysis technique applied in this study is multiple linear regression analysis and Moderating Regression Analysis (MRA) using IBM SPSS. The results of hypothesis testing show that institutional ownership has a positive effect on financial distress, while managerial ownership and independent commissioners have a negative effect on financial distress. The results of the moderation test in this study indicate that leverage is unable to moderate the effect of institutional ownership, managerial ownership and independent commissioners on financial distress.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"5 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139128250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-01DOI: 10.33395/owner.v8i1.2149
Yaya Sonjaya
Penelitian ini dilaksanakan dengan maksud untuk mengartikan pemahaman tentang kesadaran perpajakan, dilihat dari perspektif fenomenologi. Secara teoritis, temuan dari penelitian ini dapat memberikan kontribusi pada pengembangan konsep kesadaran perpajakan dan bermanfaat bagi para pengambil kebijakan perpajakan. Penelitian ini melibatkan tiga individu Wajib Pajak Orang Pribadi di Kota Jayapura, menggunakan pendekatan kualitatif. Paradigma yang mendasari penelitian ini adalah paradigma interpretif dengan pendekatan fenomenologi transendental Husserl. Data dikumpulkan melalui wawancara mendalam dan observasi. Dari penelitian ini, didapatkan pemahaman bahwa kesadaran perpajakan muncul karena adanya keterpaksaan. Wajib Pajak berada dalam situasi dilematis, dimana mereka merasakan tekanan untuk melaksanakan kewajiban pajak karena takut akan sanksi. Oleh karena itu, mereka memilih untuk memenuhi kewajiban sebagai Wajib Pajak karena adanya keterpaksaan. Perilaku keterpaksaan ini ternyata berdampak pada moralitas Wajib Pajak itu sendiri
{"title":"Makna Kesadaran Perpajakan dalam Perspektif Fenomenologi","authors":"Yaya Sonjaya","doi":"10.33395/owner.v8i1.2149","DOIUrl":"https://doi.org/10.33395/owner.v8i1.2149","url":null,"abstract":"Penelitian ini dilaksanakan dengan maksud untuk mengartikan pemahaman tentang kesadaran perpajakan, dilihat dari perspektif fenomenologi. Secara teoritis, temuan dari penelitian ini dapat memberikan kontribusi pada pengembangan konsep kesadaran perpajakan dan bermanfaat bagi para pengambil kebijakan perpajakan. Penelitian ini melibatkan tiga individu Wajib Pajak Orang Pribadi di Kota Jayapura, menggunakan pendekatan kualitatif. Paradigma yang mendasari penelitian ini adalah paradigma interpretif dengan pendekatan fenomenologi transendental Husserl. Data dikumpulkan melalui wawancara mendalam dan observasi. Dari penelitian ini, didapatkan pemahaman bahwa kesadaran perpajakan muncul karena adanya keterpaksaan. Wajib Pajak berada dalam situasi dilematis, dimana mereka merasakan tekanan untuk melaksanakan kewajiban pajak karena takut akan sanksi. Oleh karena itu, mereka memilih untuk memenuhi kewajiban sebagai Wajib Pajak karena adanya keterpaksaan. Perilaku keterpaksaan ini ternyata berdampak pada moralitas Wajib Pajak itu sendiri","PeriodicalId":124624,"journal":{"name":"Owner","volume":"3 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139129794","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-01DOI: 10.33395/owner.v8i1.1924
S. Prameswari
The entities suffer material and non-material losses from fraudulent acts by employees. Indonesia is one of the countries with the highest corporate fraud rates in Asia Pacific. To minimize the occurrence of fraud, the role of internal auditors is needed. To detect fraud, internal auditors shall receive continual training. As is known, since the pandemic broke out, internal auditors have also conducted audits remotely. This study aims to examine the effect of internal auditors’ responsibility and training on fraud detection moderated by remote auditing in Indonesia. This study uses primary data. The population of this research is internal auditors from various types of institutions in Indonesia. Judgment sampling method is used. The sample consisted of 43 respondents. The research hypotheses were tested using multiple regression analysis. The results of the study prove that the responsibility and training of internal auditors have positive and significant effects on fraud detection. However, remote auditing is not proven to moderate the effects of internal auditors' responsibility and training on fraud detection. This study enriching the literature regarding the determination factors of responsibility and training of internal auditors on fraud detection. In addition, this research also proves that remote auditing in Indonesia is still relatively difficult to do, so that it can be used as an evaluation material for various entities to improve in the near future
{"title":"Dampak Tanggungjawab dan Pelatihan Auditor Internal terhadap Pendeteksian Kecurangan yang Dimoderasi Audit Jarak Jauh","authors":"S. Prameswari","doi":"10.33395/owner.v8i1.1924","DOIUrl":"https://doi.org/10.33395/owner.v8i1.1924","url":null,"abstract":"The entities suffer material and non-material losses from fraudulent acts by employees. Indonesia is one of the countries with the highest corporate fraud rates in Asia Pacific. To minimize the occurrence of fraud, the role of internal auditors is needed. To detect fraud, internal auditors shall receive continual training. As is known, since the pandemic broke out, internal auditors have also conducted audits remotely. This study aims to examine the effect of internal auditors’ responsibility and training on fraud detection moderated by remote auditing in Indonesia. This study uses primary data. The population of this research is internal auditors from various types of institutions in Indonesia. Judgment sampling method is used. The sample consisted of 43 respondents. The research hypotheses were tested using multiple regression analysis. The results of the study prove that the responsibility and training of internal auditors have positive and significant effects on fraud detection. However, remote auditing is not proven to moderate the effects of internal auditors' responsibility and training on fraud detection. This study enriching the literature regarding the determination factors of responsibility and training of internal auditors on fraud detection. In addition, this research also proves that remote auditing in Indonesia is still relatively difficult to do, so that it can be used as an evaluation material for various entities to improve in the near future","PeriodicalId":124624,"journal":{"name":"Owner","volume":"57 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139125461","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-01DOI: 10.33395/owner.v8i1.1921
A. Fitri, Eri Triharyati, Hardi Mulyono
The problem examined in this study is about the Financial Performance of the Culture and Tourism Office of Musi Rawas Regency in terms of Eifficiency, Eiffectiveness and Harmony Ratios. This study uses a qualitative method. Data collection techniques used are observation, interviews and documentation. The results showed that the Financial Performance of the Culture and Tourism Office of Musi Rawas Regency in terms of Efficiency Ratio, from 2017 to 2022 can be categorized as inefficient with an aveirange efficiency ratio valuei of 93,6%. The Financial Performance of the Musi Rawas Regency Culture and Tourism Office in terms of the Effectiveness Ratio, from 2017 – 2022 as a whole is in the effective criteria with an average effectiveness ratio valuei of 94%. Thei Financial Performance of the Office of Culture and Tourism of Musi Rawas Regency in terms of the Conformity Ratio, from 2017 – 2022 can be said to be compatible, with an average compatibility ratio value of 77,3%. The results of this research are expected to be useful for the Culture and Tourism Office of Musi Rawas Regency. They need to pay more attention to things that can be a potential source of income, such as paying special attention to tourist objects.
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