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Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Variabel Kontrol Nuriya Anaima; Sri Trisnaningsih
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 12, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v12i2.1348

Abstract

One of the good applications of the company's management mechanism system in supporting financial performance is called Good Corporate Governance (GCG). The purpose of this research is to know and prove empirically the effect of good corporate governance on financial performance in the consumer goods industry sector listed on the IDX for the period 2017 - 2019. Good Corporate Governance (GCG) is measured by several indicators, namely the intensity of audit committee meetings and the proportion of the board independent commissioners using the control variable, namely company size. The financial performance in this study uses the Return On Asset (ROA) indicator. This research is quantitative with multiple regression analysis assisted by IBM SPSS statistics 22 software. From the purposive sampling technique that has been used, a sample of 34 companies from 45 companies in the consumer goods industry sector was obtained. From the analysis that has been done, the results show that there is a simultaneous significant influence on the intensity of audit committee meetings and the proportion of independent commissioners with company size as the control variable. Based on individual testing, there is a significant effect on the proportion of independent commissioners and company size on financial performance, but the intensity of the audit committee meeting has no significant effect on financial performance.Keywords: effectiveness of audit committee, proportion of independent commissioners, board of directors size, return on asset (ROA). 
The Influence Of Accountant Code Of Conduct In Detecting Fraudulent Financial Reporting On Pt Lintas Samudra Jaya Famia Septa Dinda Alfia; Sri Trisnaningsih
Eduvest - Journal of Universal Studies Vol. 2 No. 10 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1630.577 KB) | DOI: 10.59188/eduvest.v2i10.618

Abstract

This study aims to examine the effect of the Accountant Code of Ethics in detecting fraudulent financial reporting on PT Lintas Samudra Jaya. The subject of this research is PT Lintas Samudra Jaya or LSJ Group which consists of 40 branches in Indonesia. The research method in this study is qualitative descriptive using clear explanations in accordance with empirical conditions that occur in the field. Meanwhile, the research location in this study is one of the companies engaged in providing container and trailer expedition services, using interview, observation and secondary data processing techniques from the company. The conclusion of the study is that the accountant's code of ethics has an effect on the detection of fraudulent financial reporting on PT Lintas Samudra Jaya. It can be proven by interviews with LSJ Group accountants that all LSJ Group accountants are able to have an accountant's code of ethics consisting of responsibility, public interest, integrity, objectivity and independence, prudence, scope and nature of service principles.