Pub Date : 2022-12-03DOI: 10.35138/organum.v5i2.202
Evelyn Nova Linda, Shanti Shanti
In a business competition, company play a role in climate change which involved carbon emission. This has leads to emergence carbon emission disclosure caused by various factors. In this case, this study has a purpose to determine the relation of stakeholders through several factors on carbon emission disclosure. The research design used in this research is quantitative. The type of data used are secondary data, namely annual reports, sustainability reports, and PROPER ratings. All data used are secondary data. The research objects are all manufacturing, mining and plantation companies listed on the Indonesia Stock Exchange (IDX) in 2017—2019. The data analysis technique used is multiple linear regression analysis. The results showed that a green strategy had a positive effect on the carbon emission disclosure. The environmental management system has a negative effect on carbon emission disclosure. Environmental performance does not affect the carbon emissions. Carbon emission disclosure can be important when the company has carried out influencing criteria, so that some aspect references will help the company to whether or not to make disclosures.
{"title":"Keterkaitan Stakeholders Melalui Beberapa Faktor terhadap Pengungkapan Emisi Karbo","authors":"Evelyn Nova Linda, Shanti Shanti","doi":"10.35138/organum.v5i2.202","DOIUrl":"https://doi.org/10.35138/organum.v5i2.202","url":null,"abstract":"In a business competition, company play a role in climate change which involved carbon emission. This has leads to emergence carbon emission disclosure caused by various factors. In this case, this study has a purpose to determine the relation of stakeholders through several factors on carbon emission disclosure. The research design used in this research is quantitative. The type of data used are secondary data, namely annual reports, sustainability reports, and PROPER ratings. All data used are secondary data. The research objects are all manufacturing, mining and plantation companies listed on the Indonesia Stock Exchange (IDX) in 2017—2019. The data analysis technique used is multiple linear regression analysis. The results showed that a green strategy had a positive effect on the carbon emission disclosure. The environmental management system has a negative effect on carbon emission disclosure. Environmental performance does not affect the carbon emissions. Carbon emission disclosure can be important when the company has carried out influencing criteria, so that some aspect references will help the company to whether or not to make disclosures.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43206539","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 : 2022-07-30DOI: 10.35138/organum.v5i1.176
Bonny Buntoro, Tjutju Yuniarsih, Eeng Ahman, Syamsul Hadi Senen
The level of success of the company can be measured through the work productivity of individuals who work in the company. To be able to predict the level of employee work productivity, employee competence has an important role in it. Employee loyalty has a role in mediating the effect of competence on the level of employee work productivity. PT A.W. Faber-Castell Indonesia faces the challenge of employee work productivity not achieving work targets. This study aims to examine the role of employee loyalty in mediating the effect of employee competence on work productivity at PT A.W. Faber-Castell Indonesia. The sample of this study is 250 employees from a population of 745 employees. The data collection technique was done by disproportionate stratified random sampling. Analysis technique using SEM PLS. The results of the analysis show that work loyalty is proven to mediate between employee competence and employee work productivity at PT A.W. Faber-Castell Indonesia. The results show that employee competence can have a significant and positive influence on employee work productivity, so in this case employee loyalty mediates the effect of employee competence on productivity. The implication of this research is that in an effort to increase employee productivity, PT A.W. Faber-Castell Indonesia can improve employee competence through training, which is accompanied by increased loyalty through involving employees in decision-making and establishing effective communication.
{"title":"Mediasi Loyalitas pada Kompetensi dan Produktivitas Karyawan","authors":"Bonny Buntoro, Tjutju Yuniarsih, Eeng Ahman, Syamsul Hadi Senen","doi":"10.35138/organum.v5i1.176","DOIUrl":"https://doi.org/10.35138/organum.v5i1.176","url":null,"abstract":"The level of success of the company can be measured through the work productivity of individuals who work in the company. To be able to predict the level of employee work productivity, employee competence has an important role in it. Employee loyalty has a role in mediating the effect of competence on the level of employee work productivity. PT A.W. Faber-Castell Indonesia faces the challenge of employee work productivity not achieving work targets. This study aims to examine the role of employee loyalty in mediating the effect of employee competence on work productivity at PT A.W. Faber-Castell Indonesia. The sample of this study is 250 employees from a population of 745 employees. The data collection technique was done by disproportionate stratified random sampling. Analysis technique using SEM PLS. The results of the analysis show that work loyalty is proven to mediate between employee competence and employee work productivity at PT A.W. Faber-Castell Indonesia. The results show that employee competence can have a significant and positive influence on employee work productivity, so in this case employee loyalty mediates the effect of employee competence on productivity. The implication of this research is that in an effort to increase employee productivity, PT A.W. Faber-Castell Indonesia can improve employee competence through training, which is accompanied by increased loyalty through involving employees in decision-making and establishing effective communication.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48397038","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 : 2022-07-01DOI: 10.35138/organum.v5i1.195
C. D. Nainggolan, E. Susanti, Khairul Azwar
Growing business competition expects companies to pay more attention to ensuring capital accessibility. Fulfillment of capital needs can be obtained both internally and externally from the company. The capital structure is important for every company because it directly affects the financial position of the company, therefore the financial manager must understand the factors that affect the capital structure to maximize the prosperity of the company's shareholders. The purpose of this research is to analyze and explain the influence of firm size, activity, and profitability on capital structure moderated by investment opportunity set in multi-industry sector companies. The population in this research is a multi-industry sector company listed on the Indonesia Stock Exchange, with a research period of 2015 to 2019. The selection of samples in this research used the purposive sampling method. The data analysis techniques used in this research are descriptive statistical analysis, classical assumption test, hypothesis test, and residual test for regression moderation analysis on SPSS. The results of this study showed that firm size and activity had a positive and significant effect, while profitability had a significant effect on the capital structure, Investment opportunity sets (IOS) play a role in moderating the influence of firm size, activity, and profitability on capital structures. The practical implications on this study, for investors who want to invest in the company, can consider the magnitude of the investment opportunites that the company has. Companies that have high investment opportunities it means companies have the opportunity to grow which has an impact on investors’ profits in the future. Companies with high market capitalization are considered good by investors because they can provide good stock returns through high stock prices. For companies, it helps managers in determining optimal capital structure policies in maximizing the company’s profit and creating well-being for investors.
{"title":"Role of Investment Opportunity Set (IOS) in Moderating the Influence of Company Size, Activity, and Profitability on Capital Structure in Multi-Industry Sector Companies for the Period 2015-2019","authors":"C. D. Nainggolan, E. Susanti, Khairul Azwar","doi":"10.35138/organum.v5i1.195","DOIUrl":"https://doi.org/10.35138/organum.v5i1.195","url":null,"abstract":"Growing business competition expects companies to pay more attention to ensuring capital accessibility. Fulfillment of capital needs can be obtained both internally and externally from the company. The capital structure is important for every company because it directly affects the financial position of the company, therefore the financial manager must understand the factors that affect the capital structure to maximize the prosperity of the company's shareholders. The purpose of this research is to analyze and explain the influence of firm size, activity, and profitability on capital structure moderated by investment opportunity set in multi-industry sector companies. The population in this research is a multi-industry sector company listed on the Indonesia Stock Exchange, with a research period of 2015 to 2019. The selection of samples in this research used the purposive sampling method. The data analysis techniques used in this research are descriptive statistical analysis, classical assumption test, hypothesis test, and residual test for regression moderation analysis on SPSS. The results of this study showed that firm size and activity had a positive and significant effect, while profitability had a significant effect on the capital structure, Investment opportunity sets (IOS) play a role in moderating the influence of firm size, activity, and profitability on capital structures. The practical implications on this study, for investors who want to invest in the company, can consider the magnitude of the investment opportunites that the company has. Companies that have high investment opportunities it means companies have the opportunity to grow which has an impact on investors’ profits in the future. Companies with high market capitalization are considered good by investors because they can provide good stock returns through high stock prices. For companies, it helps managers in determining optimal capital structure policies in maximizing the company’s profit and creating well-being for investors.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44227006","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}
Audit automation helps various stages in the audit process to provide convenience and speed in completing work, including the stages that are usually carried out using judgment. Currently, there have been several studies examining the use of information systems to replace the role of auditors in the audit process. Therefore, this study explores the impact of automation system on the auditor's judgment on the audit process. This study uses a qualitative descriptive method with in-depth interviews with senior auditors in public accounting firms. The results showed that the audit automation process has partially shifted the role of the judgment auditor, but there are still parts in the audit process that cannot be replaced by the system. Some judgments that are required by the auditor and cannot be replaced by the system are sample selections, fieldwork, and opinion determination. At these stages, the auditor needs flexibility to take actions that are in accordance with the audit conditions encountered and cannot be standardized in a standard carried out by the system. Auditors can focus on sharpening judgment skills in the sample selection process, fieldwork, and opinion determination so that it is expected to improve audit quality in the future.
{"title":"Urgensi Judgment Auditor dalam Otomatisasi Proses Audit","authors":"Padma Adriana Sari, Sumiadji Sumiadji, Atika Syuliswati","doi":"10.35138/organum.v5i1.218","DOIUrl":"https://doi.org/10.35138/organum.v5i1.218","url":null,"abstract":"Audit automation helps various stages in the audit process to provide convenience and speed in completing work, including the stages that are usually carried out using judgment. Currently, there have been several studies examining the use of information systems to replace the role of auditors in the audit process. Therefore, this study explores the impact of automation system on the auditor's judgment on the audit process. This study uses a qualitative descriptive method with in-depth interviews with senior auditors in public accounting firms. The results showed that the audit automation process has partially shifted the role of the judgment auditor, but there are still parts in the audit process that cannot be replaced by the system. Some judgments that are required by the auditor and cannot be replaced by the system are sample selections, fieldwork, and opinion determination. At these stages, the auditor needs flexibility to take actions that are in accordance with the audit conditions encountered and cannot be standardized in a standard carried out by the system. Auditors can focus on sharpening judgment skills in the sample selection process, fieldwork, and opinion determination so that it is expected to improve audit quality in the future.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47889621","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 : 2022-06-30DOI: 10.35138/organum.v5i1.107
Granit Agustina, Feby Febrian
West Java Province has the potential for good community economic growth through the empowerment of its government and private organizations. This empowerment is carried out because every organization often experiences obstacles and challenges related to performance and productivity conflicts in carrying out their activities. This research aims to determine the role of conflict management, work performance, and organizational productivity in the Department of Tourism and Culture of West Java. The research method used quantitative and Path analysis. Sampling was done by purposive sampling technique on the Department of Tourism and Culture of West Java Province employees, amounting to 67 of a population of 200 people. The study's results indicate that conflict influences work performance and productivity in the organization. Partially, organizational productivity dominated over work performance. Conflict often weakened a person's performance and reduced organizational productivity so that it might be appropriately handled.
{"title":"Peran Manajemen Konflik terhadap Performansi Kerja dan Produktivitas Organisasi pada Dinas Pariwisata dan Kebudayaan Provinsi Jawa Barat","authors":"Granit Agustina, Feby Febrian","doi":"10.35138/organum.v5i1.107","DOIUrl":"https://doi.org/10.35138/organum.v5i1.107","url":null,"abstract":"West Java Province has the potential for good community economic growth through the empowerment of its government and private organizations. This empowerment is carried out because every organization often experiences obstacles and challenges related to performance and productivity conflicts in carrying out their activities. This research aims to determine the role of conflict management, work performance, and organizational productivity in the Department of Tourism and Culture of West Java. The research method used quantitative and Path analysis. Sampling was done by purposive sampling technique on the Department of Tourism and Culture of West Java Province employees, amounting to 67 of a population of 200 people. The study's results indicate that conflict influences work performance and productivity in the organization. Partially, organizational productivity dominated over work performance. Conflict often weakened a person's performance and reduced organizational productivity so that it might be appropriately handled.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45027714","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 : 2022-06-30DOI: 10.35138/organum.v5i1.207
Martinus Robert Hutauruk, N. Yanti, Rizki Nurjannah
Earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique was purposive sampling and the sample in this study was 10 samples for 5 years. Panel data regression analysis was used to analyze the data. The results of this study prove that institutional ownership and foreign ownership affect earnings management. The implication of institutional ownership is that some investors cooperate with company managers to obtain the desired profit, rather than monitoring to minimize earnings management actions, while foreign ownership which has an effect on the higher the level of foreign ownership shares in a company can reduce earnings management actions. With results indicating an increase in foreign ownership shares can affect earnings management actions.
{"title":"Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Asing terhadap Manajemen Laba","authors":"Martinus Robert Hutauruk, N. Yanti, Rizki Nurjannah","doi":"10.35138/organum.v5i1.207","DOIUrl":"https://doi.org/10.35138/organum.v5i1.207","url":null,"abstract":"Earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique was purposive sampling and the sample in this study was 10 samples for 5 years. Panel data regression analysis was used to analyze the data. The results of this study prove that institutional ownership and foreign ownership affect earnings management. The implication of institutional ownership is that some investors cooperate with company managers to obtain the desired profit, rather than monitoring to minimize earnings management actions, while foreign ownership which has an effect on the higher the level of foreign ownership shares in a company can reduce earnings management actions. With results indicating an increase in foreign ownership shares can affect earnings management actions.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42192709","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 : 2022-06-30DOI: 10.35138/organum.v5i1.148
Eva Nugraha, Rini Mulyani Sari, A. Kurniawan
Indonesia's economy, cattle farming industry and beef pricing have failed to satisfy the community's requirements. Because of the low productivity of beef cattle, the government is forced to import beef to fulfil customer demand, one of which is imported frozen from Australia. Because of the scarcity of local beef, the average price of local beef is $8.32 per kilogram, which is more than imported beef, and local beef demand is much greater. Many people with a lower middle income find it challenging to consume beef because of the current price situation. As a result of this occurrence, research must be conducted using a value chain analysis technique to determine the source of the high price of local beef. The findings of this study potentially resulted in a 35% drop in consumer selling value from the current pricing.
{"title":"A Beef Value Chain Strategy For Minimize Logistic Cost in Tasikmalaya, West Java","authors":"Eva Nugraha, Rini Mulyani Sari, A. Kurniawan","doi":"10.35138/organum.v5i1.148","DOIUrl":"https://doi.org/10.35138/organum.v5i1.148","url":null,"abstract":"Indonesia's economy, cattle farming industry and beef pricing have failed to satisfy the community's requirements. Because of the low productivity of beef cattle, the government is forced to import beef to fulfil customer demand, one of which is imported frozen from Australia. Because of the scarcity of local beef, the average price of local beef is $8.32 per kilogram, which is more than imported beef, and local beef demand is much greater. Many people with a lower middle income find it challenging to consume beef because of the current price situation. As a result of this occurrence, research must be conducted using a value chain analysis technique to determine the source of the high price of local beef. The findings of this study potentially resulted in a 35% drop in consumer selling value from the current pricing.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48352369","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 : 2022-06-30DOI: 10.35138/organum.v5i1.209
F. Firmansyah, Meutia Layli, Cyntha Mellia Febrina Utomo
This study aims to find empirical evidence by analyzing the effect of corporate risk, liquidity, and Big Four Firm of Public Accountants variables on tax aggressiveness in basic and chemical manufacturing companies listed on the IDX for the 2016–2020 period. In this study, there were 24 manufacturing companies in the basic and chemical industry sectors listed on the IDX for the 2016 – 2020 period. The sampling technique was purposive sampling. The data was obtained from the official website of the Indonesia Stock Exchange. Testing the research hypothesis using multiple linear regression models. The purpose of this study is to understand the existence of any factors that affect tax aggressiveness. The results of this study indicate that the company's risk has a positive effect on tax aggressiveness. This shows that the higher the risk of the company, the higher the tax aggressiveness in the company, while the liquidity and Big Four Firm of Public Accountants variables do not affect tax aggressiveness. The company's risk of tax aggressiveness can reduce the value of trust in the community. The existence of external control, namely Big Four Firm of Public Accountants does not experience a significant difference.
{"title":"Agresivitas Pajak Ditinjau dari Resiko Perusahaan, Likuiditas dan KAP Big Four","authors":"F. Firmansyah, Meutia Layli, Cyntha Mellia Febrina Utomo","doi":"10.35138/organum.v5i1.209","DOIUrl":"https://doi.org/10.35138/organum.v5i1.209","url":null,"abstract":"This study aims to find empirical evidence by analyzing the effect of corporate risk, liquidity, and Big Four Firm of Public Accountants variables on tax aggressiveness in basic and chemical manufacturing companies listed on the IDX for the 2016–2020 period. In this study, there were 24 manufacturing companies in the basic and chemical industry sectors listed on the IDX for the 2016 – 2020 period. The sampling technique was purposive sampling. The data was obtained from the official website of the Indonesia Stock Exchange. Testing the research hypothesis using multiple linear regression models. The purpose of this study is to understand the existence of any factors that affect tax aggressiveness. The results of this study indicate that the company's risk has a positive effect on tax aggressiveness. This shows that the higher the risk of the company, the higher the tax aggressiveness in the company, while the liquidity and Big Four Firm of Public Accountants variables do not affect tax aggressiveness. The company's risk of tax aggressiveness can reduce the value of trust in the community. The existence of external control, namely Big Four Firm of Public Accountants does not experience a significant difference.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44021019","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}
A quality report is a demand that must be carried out by the village head. A village government that is free from fraud is a government that implements accountability and transparency in every activity. The purpose of village government activities is to improve the village economy. The purpose of this study is to determine the determinants of preventing fraud in village funds in moderating the competence of the apparatus. The research site is in Wajak sub-district, Malang district. The research population is all village officials in Wajak sub-district. The sampling technique used a saturated sample. The research sample is 104 village officials. The data analysis technique uses Smart PLS. The results showed that Fraud prevention, Whistleblowing, and morality had an effect on preventing fraud in village funds. A good control system reduces fraud in the management of village funds. Whistleblowing is behavior that reports fraud and has an impact on reducing fraud in managing village funds. Good morality reduces fraud in village funds. The competence of the apparatus strengthens the relationship between the government's internal control system and morality towards preventing fraud in village funds. The competence of professional apparatus with good morals and good fraud prevention implementation further reduces village fund fraud. The competence of the apparatus has not been able to moderate the relationship between whistleblowing and the prevention of village funds. The implication of this research is that professional officials who have a caring attitude are needed to report anything that deviates from the existing rules.
{"title":"Determinan Pencegahan Kecurangan Pengelolaan Dana Desa Dimoderasi Kompetensi Aparatur","authors":"Supami Wahyu Setiyowati, Mochamad Fariz Irianto, Irma Tyasari","doi":"10.35138/organum.v5i1.197","DOIUrl":"https://doi.org/10.35138/organum.v5i1.197","url":null,"abstract":"A quality report is a demand that must be carried out by the village head. A village government that is free from fraud is a government that implements accountability and transparency in every activity. The purpose of village government activities is to improve the village economy. The purpose of this study is to determine the determinants of preventing fraud in village funds in moderating the competence of the apparatus. The research site is in Wajak sub-district, Malang district. The research population is all village officials in Wajak sub-district. The sampling technique used a saturated sample. The research sample is 104 village officials. The data analysis technique uses Smart PLS. The results showed that Fraud prevention, Whistleblowing, and morality had an effect on preventing fraud in village funds. A good control system reduces fraud in the management of village funds. Whistleblowing is behavior that reports fraud and has an impact on reducing fraud in managing village funds. Good morality reduces fraud in village funds. The competence of the apparatus strengthens the relationship between the government's internal control system and morality towards preventing fraud in village funds. The competence of professional apparatus with good morals and good fraud prevention implementation further reduces village fund fraud. The competence of the apparatus has not been able to moderate the relationship between whistleblowing and the prevention of village funds. The implication of this research is that professional officials who have a caring attitude are needed to report anything that deviates from the existing rules.","PeriodicalId":33849,"journal":{"name":"Organum","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41751203","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 : 2021-12-31DOI: 10.35138/organum.v4i2.188
Bahri Bahri, Dicky Arnendra Dwi Nugraha
The Covid-19 pandemic in Indonesia is still ongoing to this day causing the performance and health level of banking profitability to decline and the financial condition of the country disrupted. Banking profitability can be seen in the value of Return On Asset (ROA) to see the effectiveness of banking in making profits by utilizing total assets. The study aims to analyze the effect of financial ratios consisting of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Operating Expenditures to Operating Income (BOPO), and Net Interest Margin (NIM) on Return On Asset (ROA) on banking going public listed on the Indonesia Stock Exchange (IDX) during 2020 during the Covid-19 pandemic. The population in this study was 40 banks with 160 data. Data analysis methods use descriptive statistical tests, classical assumption tests, multiple linear regression tests, t-tests, f-tests, and determination coefficient tests. The results of the study proved that partially the variables CAR, LDR, and BOPO had a negative and significant effect on ROA. NIM has a positive and significant influence on ROA. While NPL has no influence and is not significant to ROA in banks registered with IDX in 2020. Simultaneously car, NPL, LDR, BOPO, and NIM variables have a significant effect on ROA. The implications of the results of the study prove that in the time of the Covid-19 pandemic, the condition of banks registered with the IDX is still healthy and meeting the minimum CAR ratio below 8%, meaning that banks still earn profits from the results of credit capital management to customers. The level of insecurity of the number of bad loans is still low and can still overcome. The value of the operating expense ratio of banking operating.
{"title":"Rasio Profitabilitas: Mengukur Performance dan Tingkat Kesehatan Perbankan yang Terdaftar di BEI Tahun 2020","authors":"Bahri Bahri, Dicky Arnendra Dwi Nugraha","doi":"10.35138/organum.v4i2.188","DOIUrl":"https://doi.org/10.35138/organum.v4i2.188","url":null,"abstract":"The Covid-19 pandemic in Indonesia is still ongoing to this day causing the performance and health level of banking profitability to decline and the financial condition of the country disrupted. Banking profitability can be seen in the value of Return On Asset (ROA) to see the effectiveness of banking in making profits by utilizing total assets. The study aims to analyze the effect of financial ratios consisting of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Operating Expenditures to Operating Income (BOPO), and Net Interest Margin (NIM) on Return On Asset (ROA) on banking going public listed on the Indonesia Stock Exchange (IDX) during 2020 during the Covid-19 pandemic. The population in this study was 40 banks with 160 data. Data analysis methods use descriptive statistical tests, classical assumption tests, multiple linear regression tests, t-tests, f-tests, and determination coefficient tests. The results of the study proved that partially the variables CAR, LDR, and BOPO had a negative and significant effect on ROA. NIM has a positive and significant influence on ROA. While NPL has no influence and is not significant to ROA in banks registered with IDX in 2020. Simultaneously car, NPL, LDR, BOPO, and NIM variables have a significant effect on ROA. The implications of the results of the study prove that in the time of the Covid-19 pandemic, the condition of banks registered with the IDX is still healthy and meeting the minimum CAR ratio below 8%, meaning that banks still earn profits from the results of credit capital management to customers. The level of insecurity of the number of bad loans is still low and can still overcome. The value of the operating expense ratio of banking operating.","PeriodicalId":33849,"journal":{"name":"Organum","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42322995","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}
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