Fraud cases have increased from year to year and the most detrimental is fraudulent financial statements and causing losses for the company and for user’s financial statements. This research aims to analyze the deep hexagon fraud factors detecting financial statement fraud in Basic Material sector companies registered in Indonesian Stock Exchange (BEI) for the 2020-2022 period. The population used was 93 companies basic materials sector listed on the Indonesian Stock Exchange. Purposive sampling method is the sampling method used in this research. The sample meeting the research criteria are 31 basic material companies with total observations of as many as 93. The data analysis method uses the logistic regression method with the help of an application EViews to carry out data testing. The results of this research are expected to provide better understanding of the factors that influence fraud reports on financial sector Basic Materials Company. Apart from that, the results of this research can also provide insights for companies and regulators in improving internal controls, actions prevention, and detection against financial statement fraud.
{"title":"THE EFFECT OF HEXAGON FRAUD ON FINANCIAL STATEMENT FRAUD (STUDY OF BASIC MATERIAL SECTOR COMPANIES IN 2020-2022)","authors":"Mohamad Zulman Hakim, Hesti Erviani Zulaecha, Eko Sudarmanto, Liyusabyte Ali, Deniza Mukti, Khoirunnisa Siregar","doi":"10.61990/ijamesc.v2i1.137","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.137","url":null,"abstract":"Fraud cases have increased from year to year and the most detrimental is fraudulent financial statements and causing losses for the company and for user’s financial statements. This research aims to analyze the deep hexagon fraud factors detecting financial statement fraud in Basic Material sector companies registered in Indonesian Stock Exchange (BEI) for the 2020-2022 period. The population used was 93 companies basic materials sector listed on the Indonesian Stock Exchange. Purposive sampling method is the sampling method used in this research. The sample meeting the research criteria are 31 basic material companies with total observations of as many as 93. The data analysis method uses the logistic regression method with the help of an application EViews to carry out data testing. The results of this research are expected to provide better understanding of the factors that influence fraud reports on financial sector Basic Materials Company. Apart from that, the results of this research can also provide insights for companies and regulators in improving internal controls, actions prevention, and detection against financial statement fraud.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"148 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139789952","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 : 2024-02-09DOI: 10.61990/ijamesc.v2i1.164
Anna Sulistyawati, Rita Listiyanti
The objectives of this research include: (1) To determine the magnitude of the influence of information quality on the satisfaction of people receiving services at the Yogyakarta Religious Court Office. (2) To determine the magnitude of the influence of the implementation of Public Relations consumer satisfaction on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (3) To determine the magnitude of the influence of the implementation of consumer satisfaction, public relations, consumer satisfaction and service quality on the satisfaction of the community receiving services at the Yogyakarta Religious Court Office. This type of research is quantitative research. The population in this study were all service recipients at the Yogyakarta Religious Court Office. The sampling technique used simple random sampling technique with a sample size of 100 people. The data collection technique in this research uses a questionnaire. The data analysis technique uses multiple regression analysis. Based on the findings and data analysis carried out in the previous chapter, the following conclusions can be drawn: (1) The implementation of consumer satisfaction public relations has a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (2) Service quality has a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (3) The quality of information and the quality of service have a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. The variables quality of information and quality of service influence public satisfaction by 30.9%, while the remaining 69.1% is influenced by other variables outside the research.
{"title":"THE INFLUENCE OF SERVICE QUALITY AND IMPLEMENTATION OF PUBLIC RELATIONS CUSTOMER SATISFACTION ON SERVICE RECIPIENT SATISFACTION AT THE YOGYAKARTA COURT OFFICE","authors":"Anna Sulistyawati, Rita Listiyanti","doi":"10.61990/ijamesc.v2i1.164","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.164","url":null,"abstract":"The objectives of this research include: (1) To determine the magnitude of the influence of information quality on the satisfaction of people receiving services at the Yogyakarta Religious Court Office. (2) To determine the magnitude of the influence of the implementation of Public Relations consumer satisfaction on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (3) To determine the magnitude of the influence of the implementation of consumer satisfaction, public relations, consumer satisfaction and service quality on the satisfaction of the community receiving services at the Yogyakarta Religious Court Office. This type of research is quantitative research. The population in this study were all service recipients at the Yogyakarta Religious Court Office. The sampling technique used simple random sampling technique with a sample size of 100 people. The data collection technique in this research uses a questionnaire. The data analysis technique uses multiple regression analysis. Based on the findings and data analysis carried out in the previous chapter, the following conclusions can be drawn: (1) The implementation of consumer satisfaction public relations has a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (2) Service quality has a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (3) The quality of information and the quality of service have a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. The variables quality of information and quality of service influence public satisfaction by 30.9%, while the remaining 69.1% is influenced by other variables outside the research.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"88 9-10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139848989","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 : 2024-02-09DOI: 10.61990/ijamesc.v2i1.114
Dorothée Tsogo, Marie Pierrette Nnomo
This article looks at tourism governance in the light of the challenges of modernity. It is set against a rapidly changing global backdrop. In a world where today's realities are rapidly being overtaken by tomorrow's hazards, where modernity is replacing the classical. As tourism is part and parcel of this world of multiple uncertainties, the problem arises of how to adapt. So, looking at the case of Cameroon, we asked ourselves what kind of tourism governance is needed to meet the new challenges of modernity? The method we chose to answer this question was a documentary analysis, based on a review of the literature on the subject. The synthesis of the contributions consulted leads us to believe that a multi-stakeholder approach to tourism governance (public and private, central and local) would be better suited to meeting the challenges of modernity.
{"title":"TOURISM GOVERNANCE IN CAMEROON AND THE CHALLENGES OF MODERNITY: AN OVERVIEW","authors":"Dorothée Tsogo, Marie Pierrette Nnomo","doi":"10.61990/ijamesc.v2i1.114","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.114","url":null,"abstract":"This article looks at tourism governance in the light of the challenges of modernity. It is set against a rapidly changing global backdrop. In a world where today's realities are rapidly being overtaken by tomorrow's hazards, where modernity is replacing the classical. As tourism is part and parcel of this world of multiple uncertainties, the problem arises of how to adapt. So, looking at the case of Cameroon, we asked ourselves what kind of tourism governance is needed to meet the new challenges of modernity? The method we chose to answer this question was a documentary analysis, based on a review of the literature on the subject. The synthesis of the contributions consulted leads us to believe that a multi-stakeholder approach to tourism governance (public and private, central and local) would be better suited to meeting the challenges of modernity.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"46 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139849480","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 : 2024-02-09DOI: 10.61990/ijamesc.v2i1.172
Anissa Putri Sarasati, Defrizal Defrizal
The purpose of this study was to determine the extent of the recruitment and selection process for employee performance at Deandra Batik Tulis Lampung. This study used a quantitative approach using questionnaire or questionnaire methods. This study used primary data. Primary data is data generated from questionnaires that have been filled out completely and distributed to all employees, in this case Deandra Batik Tulis Lampung company owner in Lampung and employees totaling 39 people ranging from pattern making, polishing and repair. Recruitment and selection research on hypothesis testing partially shows the presence of significant influence on the performance of Deandra Batik Tulis Lampung employees. Furthermore, together the variables of selection and recruitment of employees affect employee performance together.
本研究的目的是确定 Deandra Batik Tulis Lampung 公司的招聘和选拔程序对员工绩效的影响程度。本研究采用定量方法，使用问卷调查法。本研究使用的是原始数据。原始数据是从完整填写并分发给所有员工的调查问卷中产生的数据，在本案例中，Deandra Batik Tulis Lampung 公司在楠榜的所有者和员工共 39 人，包括图案制作、抛光和维修人员。关于假设检验的招聘和选拔研究部分表明，招聘和选拔对 Deandra Batik Tulis Lampung 公司员工的绩效有重大影响。此外，员工选拔和招聘这两个变量共同影响着员工的绩效。
{"title":"THE INFLUENCE OF THE RECRUITMENT AND SELECTION PROCESS ON EMPLOYEE PERFORMANCE AT DEANDRA BATIK TULIS LAMPUNG","authors":"Anissa Putri Sarasati, Defrizal Defrizal","doi":"10.61990/ijamesc.v2i1.172","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.172","url":null,"abstract":"The purpose of this study was to determine the extent of the recruitment and selection process for employee performance at Deandra Batik Tulis Lampung. This study used a quantitative approach using questionnaire or questionnaire methods. This study used primary data. Primary data is data generated from questionnaires that have been filled out completely and distributed to all employees, in this case Deandra Batik Tulis Lampung company owner in Lampung and employees totaling 39 people ranging from pattern making, polishing and repair. Recruitment and selection research on hypothesis testing partially shows the presence of significant influence on the performance of Deandra Batik Tulis Lampung employees. Furthermore, together the variables of selection and recruitment of employees affect employee performance together.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"5 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139849903","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 : 2024-02-09DOI: 10.61990/ijamesc.v2i1.170
Riski Ulan Sari, Januar Eky Pambudi
This study aims to determine the influence of Internal Communication, Responsibility, and Loyalty on Employee Performance at Daar-Huda Islamic Boarding School. The sample of this study amounted to 60 respondents with a descriptive approach using quantitative methods, with the help of SPSS software version 26. Sampling using saturated sampling techniques using the entire population as a sample. The results showed that: 1) Internal Communication has a positive and significant effect on Employee Performance. 2) Responsibility has a positive and significant effect on Employee Performance. 3) Work Loyalty has a positive and significant effect on Employee Performance. 4) Internal Communication, Responsibility and Work Loyalty have a positive and significant effect on employee performance. The implications of this study show that Internal Communication, Responsibility and Work Loyalty can improve Employee Performance at Daar El-Huda Islamic Boarding School.
{"title":"THE EFFECT OF INTERNAL COMMUNICATION, RESPONSIBILITY, AND WORK LOYALTY ON EMPLOYEE PERFORMANCE","authors":"Riski Ulan Sari, Januar Eky Pambudi","doi":"10.61990/ijamesc.v2i1.170","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.170","url":null,"abstract":"This study aims to determine the influence of Internal Communication, Responsibility, and Loyalty on Employee Performance at Daar-Huda Islamic Boarding School. The sample of this study amounted to 60 respondents with a descriptive approach using quantitative methods, with the help of SPSS software version 26. Sampling using saturated sampling techniques using the entire population as a sample. The results showed that: 1) Internal Communication has a positive and significant effect on Employee Performance. 2) Responsibility has a positive and significant effect on Employee Performance. 3) Work Loyalty has a positive and significant effect on Employee Performance. 4) Internal Communication, Responsibility and Work Loyalty have a positive and significant effect on employee performance. The implications of this study show that Internal Communication, Responsibility and Work Loyalty can improve Employee Performance at Daar El-Huda Islamic Boarding School.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"4 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139850081","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 : 2024-02-09DOI: 10.61990/ijamesc.v2i1.164
Anna Sulistyawati, Rita Listiyanti
The objectives of this research include: (1) To determine the magnitude of the influence of information quality on the satisfaction of people receiving services at the Yogyakarta Religious Court Office. (2) To determine the magnitude of the influence of the implementation of Public Relations consumer satisfaction on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (3) To determine the magnitude of the influence of the implementation of consumer satisfaction, public relations, consumer satisfaction and service quality on the satisfaction of the community receiving services at the Yogyakarta Religious Court Office. This type of research is quantitative research. The population in this study were all service recipients at the Yogyakarta Religious Court Office. The sampling technique used simple random sampling technique with a sample size of 100 people. The data collection technique in this research uses a questionnaire. The data analysis technique uses multiple regression analysis. Based on the findings and data analysis carried out in the previous chapter, the following conclusions can be drawn: (1) The implementation of consumer satisfaction public relations has a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (2) Service quality has a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (3) The quality of information and the quality of service have a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. The variables quality of information and quality of service influence public satisfaction by 30.9%, while the remaining 69.1% is influenced by other variables outside the research.
{"title":"THE INFLUENCE OF SERVICE QUALITY AND IMPLEMENTATION OF PUBLIC RELATIONS CUSTOMER SATISFACTION ON SERVICE RECIPIENT SATISFACTION AT THE YOGYAKARTA COURT OFFICE","authors":"Anna Sulistyawati, Rita Listiyanti","doi":"10.61990/ijamesc.v2i1.164","DOIUrl":"https://doi.org/10.61990/ijamesc.v2i1.164","url":null,"abstract":"The objectives of this research include: (1) To determine the magnitude of the influence of information quality on the satisfaction of people receiving services at the Yogyakarta Religious Court Office. (2) To determine the magnitude of the influence of the implementation of Public Relations consumer satisfaction on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (3) To determine the magnitude of the influence of the implementation of consumer satisfaction, public relations, consumer satisfaction and service quality on the satisfaction of the community receiving services at the Yogyakarta Religious Court Office. This type of research is quantitative research. The population in this study were all service recipients at the Yogyakarta Religious Court Office. The sampling technique used simple random sampling technique with a sample size of 100 people. The data collection technique in this research uses a questionnaire. The data analysis technique uses multiple regression analysis. Based on the findings and data analysis carried out in the previous chapter, the following conclusions can be drawn: (1) The implementation of consumer satisfaction public relations has a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (2) Service quality has a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. (3) The quality of information and the quality of service have a positive effect on the satisfaction of the people receiving services at the Yogyakarta Religious Court Office. The variables quality of information and quality of service influence public satisfaction by 30.9%, while the remaining 69.1% is influenced by other variables outside the research.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":" 39","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139789351","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 : 2023-12-29DOI: 10.61990/ijamesc.v1i6.117
Evita Vibriana Wulandari, Zainal Arifin
The Indonesian legal system is a combination of several religious, customary and European legal systems, especially the Dutch as a nation that once colonized Indonesia for 3.5 centuries. So, it is not surprising that their inherited civilization includes the legal system. Living law refers to the laws that are still valid and applied in society, including customary law, religious law, and positive law. This law can coexist with various other laws, such as civil, constitutional and criminal law, which apply according to the context and issues that arise in society. Therefore, it is important to understand and accommodate the various sources of law in a society to achieve justice and order. In the Indonesian context, the applicability of law to the life of society and the state involves various factors, including public awareness, lawmaking, and juridical, sociological and philosophical foundations. Indonesia's legal system is a combination of several legal systems, including religious, customary and state law. This shows the complexity in the application of law in society, which requires a comprehensive understanding and accommodation of various sources of law to achieve legal objectives, such as order, justice and security.
{"title":"THEORETICAL RESPONSES TO THE QUESTIONS OF ONE LAW FOR ONE SOCIETY AND MULTIPLE LAWS FOR MULTIPLE SOCIETIES","authors":"Evita Vibriana Wulandari, Zainal Arifin","doi":"10.61990/ijamesc.v1i6.117","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.117","url":null,"abstract":"The Indonesian legal system is a combination of several religious, customary and European legal systems, especially the Dutch as a nation that once colonized Indonesia for 3.5 centuries. So, it is not surprising that their inherited civilization includes the legal system. Living law refers to the laws that are still valid and applied in society, including customary law, religious law, and positive law. This law can coexist with various other laws, such as civil, constitutional and criminal law, which apply according to the context and issues that arise in society. Therefore, it is important to understand and accommodate the various sources of law in a society to achieve justice and order. In the Indonesian context, the applicability of law to the life of society and the state involves various factors, including public awareness, lawmaking, and juridical, sociological and philosophical foundations. Indonesia's legal system is a combination of several legal systems, including religious, customary and state law. This shows the complexity in the application of law in society, which requires a comprehensive understanding and accommodation of various sources of law to achieve legal objectives, such as order, justice and security.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":" 3-4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139142518","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 : 2023-12-29DOI: 10.61990/ijamesc.v1i6.136
Yolanda, Murtianingsih
This study aims to examine the effect of dividend policy and profitability on debt policy in banking companies listed on the Indonesia Stock Exchange during 2020-2022. This type of research is quantitative research, the population in this study is all banking companies listed on the Indonesia Stock Exchange during 2020-2022 and selected using purposive sampling techniques, so that a sample of 12 companies that meet the criteria is obtained. The data analysis technique used in this study is multiple regression analysis method. This research found that dividend policy has an influence on debt policy and profitability has no influence on debt policy.
{"title":"THE ROLE OF DIVIDEND POLICY AND PROFITABILITY IN SHAPING CORPORATE DEBT POLICY IN THE BANKING SECTOR IN INDONESIA","authors":"Yolanda, Murtianingsih","doi":"10.61990/ijamesc.v1i6.136","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.136","url":null,"abstract":"This study aims to examine the effect of dividend policy and profitability on debt policy in banking companies listed on the Indonesia Stock Exchange during 2020-2022. This type of research is quantitative research, the population in this study is all banking companies listed on the Indonesia Stock Exchange during 2020-2022 and selected using purposive sampling techniques, so that a sample of 12 companies that meet the criteria is obtained. The data analysis technique used in this study is multiple regression analysis method. This research found that dividend policy has an influence on debt policy and profitability has no influence on debt policy.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"62 1‐2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139146156","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 : 2023-12-28DOI: 10.61990/ijamesc.v1i6.125
Anugerah Satria Putra, Haliah, Andi Kusumawati
This research aims to examine and analyze the influence of the internal control system and organizational culture on the implementation of good corporate governance. Data analysis was carried out using primary data on questionnaire answers from hospital employees and then analyzed quantitatively, namely regression analysis using SPSS. The results of this research show that the internal control system has a positive and significant effect on good corporate governance. This shows that a good internal control system can improve the implementation of good corporate governance.
{"title":"THE INFLUENCE OF INTERNAL CONTROL SYSTEM ON THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AT DR. WAHIDIN SUDIROHUSODO HOSPITAL IN MAKASSAR","authors":"Anugerah Satria Putra, Haliah, Andi Kusumawati","doi":"10.61990/ijamesc.v1i6.125","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.125","url":null,"abstract":"This research aims to examine and analyze the influence of the internal control system and organizational culture on the implementation of good corporate governance. Data analysis was carried out using primary data on questionnaire answers from hospital employees and then analyzed quantitatively, namely regression analysis using SPSS. The results of this research show that the internal control system has a positive and significant effect on good corporate governance. This shows that a good internal control system can improve the implementation of good corporate governance.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"52 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139151100","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 : 2023-12-28DOI: 10.61990/ijamesc.v1i6.131
Effriyanti, Belinda
This research aims to analyze and obtain empirical evidence of the determinants of environmental disclosure of basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research is quantitative research with associative methods. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Samples were collected using the purposive sampling method. The amount of data collected was 105 data. The data was processed using the Eviews 9 Statistical Program to test the hypothesis using panel data regression analysis with the REM (Random Effect Model) model which was chosen as the most appropriate model analysis. The results show that institutional ownership, audit committee size, and environmental performance simultaneously influence environmental disclosure. Partial institutional ownership has no effect on environmental disclosure. The size of audit committee partially influences environmental disclosure. Environmental performance partially influences environmental disclosure.
{"title":"DETERMINANTS OF ENVIRONMENTAL DISCLOSURE","authors":"Effriyanti, Belinda","doi":"10.61990/ijamesc.v1i6.131","DOIUrl":"https://doi.org/10.61990/ijamesc.v1i6.131","url":null,"abstract":"This research aims to analyze and obtain empirical evidence of the determinants of environmental disclosure of basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research is quantitative research with associative methods. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Samples were collected using the purposive sampling method. The amount of data collected was 105 data. The data was processed using the Eviews 9 Statistical Program to test the hypothesis using panel data regression analysis with the REM (Random Effect Model) model which was chosen as the most appropriate model analysis. The results show that institutional ownership, audit committee size, and environmental performance simultaneously influence environmental disclosure. Partial institutional ownership has no effect on environmental disclosure. The size of audit committee partially influences environmental disclosure. Environmental performance partially influences environmental disclosure.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"51 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139150893","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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