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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION JAS (Jurnal Akuntansi Syariah) Journal of Accounting Auditing and Business
Fury Khristianty Fitriyah
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran, 45363, Indonesia
Economics, Econometrics & Finance Social Sciences

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Control of Corruption, Regulatory Quality, Political Stability and Environmental Sustainability: A Cross-National Analysis Sofik Handoyo; Fury Khristianty Fitriyah
Journal of Accounting Auditing and Business Vol 1, No 2 (2018): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.609 KB) | DOI: 10.24198/jaab.v1i2.18344

Abstract

The study aims to reveal the correlation between governance attributes of the government and national environmental sustainability. The governance attributes of government in this study refer to the index of control of corruption, regulatory quality, and political stability. Meanwhile, national environmental sustainability refers to the index of national environmental performance. The period of investigation is the year of 2014 and involves 177 countries. Person correlation analysis was applied in this study to identify the degree of correlation between independent variables (control of corruption, regulatory quality, and political stability) dependent variable (environmental sustainability). Independent variables were measured using the World Governance Index (WGI) published by the World Bank. Environmental Performance Index (EPI) issued by The Yale Center for Environmental Law & Policy (YCELP) was proxied for measuring environmental sustainability. The results indicate that the state’s control of corruption, the national regulatory quality, and national political stability are positively associated with national environmental sustainability. The correlation coefficients are 0.230 (p<0.01), 0.193 (  p<0.01), and 0.167 ( p<0.01) respectively. Even though there is a positive correlation between public governance attributes and national environmental sustainability, however, the degree of correlation is weak. It implies that national governance is not a powerful instrument to predict national environmental sustainability. 
Public Governance and Environmental Performance: An International Perspective Sofik Handoyo; Fury Khristianty Fitriyah
Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.033 KB) | DOI: 10.24198/jaab.v2i2.22585

Abstract

Purpose of the study is to examine the relationship of public governance and the national environmental performance. Background of the research is driven by the fact that countries located in the same geographic showed different environmental performance. It is believed that public governance will determine national environmental performance. The higher public governance index, the better national environmental performance will be. The subject of the research is the countries that are listed as world bank member. Objects of the research are public governance and environmental performance. Public governance was represented by variables, namely accountability, political stability, government effectiveness, regulatory quality, and control of corruption. Multiple regression analysis was applied in this research. The results showed that accountability, political stability, regulatory quality, and control of corruption have a positive and significant correlation with the national environmental performance. Meanwhile, variable accountability did not correlate with national environmental performance. Government effectiveness was dropped from the analysis due to there is multicollinearity.
The Effect of Financial Reporting Quality and Capital Structure on Investment Efficiency in Listed Manufacturing Companies Gusnario Pranata; Fury Khristianty Fitriyah
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.26298

Abstract

Investment is one of the activities of the company in order to achieve the objectives of the company, which is generally to make a profit. Companies are required to properly plan and use resources to achieve optimum investment and avoid inefficient conditions for investment (overinvestment and underinvestment). This research aims to determine the effect of financial reporting quality and capital structure on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange. The control variables used in this research are company age, operating cash flow ratio, company size, tangibility, and Altman Z-Score. Secondary data from manufacturing sector companies listed on the Indonesia Stock Exchange during the period 2013 to 2015 are used as the research sample. All variables were analyzed using multiple linear regression analysis. The result of this research indicates that with a 5 percent significance level, financial reporting quality and capital structure variables with company age, operating cash flow ratios, company size, tangibility, and Altman Z-Score as the control variables simultaneously and significantly affect investment efficiency while contributing to the effect of 30.3 percent. Partially, financial reporting quality has a positive and significant effect on investment efficiency, and capital structure has a significant effect on investment efficiency
Pengaruh Intellectual Capital dan Penerapan Prinsip Good Governance oleh Pengelola Barang Milik Negara terhadap Penerapan Manajemen Aset Tetap Iwan Awaludin; Harry Suharman; Fury Khristianty Fitriyah
Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.961 KB) | DOI: 10.30871/jaat.v3i2.893

Abstract

Penelitian ini bertujuan untuk membuktikan dan menjelaskan pengaruh positif intellectual capital dan penerapan prinsip good governance terhadap penerapan manajemen aset tetap. Unit analisis penelitian ini adalah Kantor Kementerian Agama Kabupaten/Kota dan Kantor Wilayah Kementerian Agama di Provinsi Jawa Barat. Populasi dalam penelitian ini adalah para pengelola Barang Milik Negara di Kantor Kementerian Agama Kabupaten/Kota dan Kantor Wilayah Kementerian Agama di Provinsi Jawa Barat serta auditor Inspektorat Wilayah II Inspektorat Jenderal Kementerian Agama. Sampel yang digunakan dalam penelitian ini sebanyak 84 responden dengan metode sampling jenuh dan pengujian hipotesis analisis regresi linear berganda. Hasil pengujian hipotesis mengungkapkan bahwa intellectual capital dan penerapan prinsip good governance berpengaruh positif signifikan secara parsial terhadap penerapan manajemen aset tetap, artinya peningkatan intellectual capital dan pelaksanaan prinsip good governance akan memperbaiki manajemen aset tetap. Hasil pengujian juga mengungkapkan intellectual capital dan penerapan prinsip good governance berpengaruh positif signifikan secara simultan terhadap penerapan manajemen aset tetap. Berdasarkan hasil penelitian ini, maka dalam rangka meningkatkan manajemen aset tetap di Kantor Kabupaten/Kota dan Kantor Wilayah Kementerian Agama Provinsi Jawa Barat, pengelola BMN harus meningkatkan kemampuan sumber daya manusia, struktural kelembagaan dan hubungan kelembagaan serta melaksanakan prinsip-prinsip good governance.
Pengaruh Deposit Structure Dan Ownership Concentration Terhadap Pengungkapan Islamic Corporate Governance Pada Bank Syariah Di Indonesia Dan Malaysia Hasna Katsurayya; Tettet Fitrijanti; Fury Khristianty Fitriyah
JAS (Jurnal Akuntansi Syariah) Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM Publishing & Printing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (869.024 KB) | DOI: 10.46367/jas.v4i1.194

Abstract

This research aims to determine the effect of Deposit Structure and Ownership Structure on the disclosure of Islamic Corporate Governance (ICG). Deposit Structure is proxied by the percentage of the Profit Sharing Investment Account (PSIA) to assets, while Ownership Structure used in this research is Blockholder Ownership and Managerial Ownership. The research uses descriptive and verification method with quantitative analysis approach. The results show that simultaneous Profit Sharing Investment Account, Blockholder Ownership, and Managerial Ownership has significant effect on the disclosure of ICG. Partially, Profit Sharing Investment Account indicates significant positive effect on the disclosure of ICG, Blockholder Ownership shows significant positive effect on the disclosure of ICG, while the Managerial Ownership does not affect the disclosure of ICG.
Co-Authors Gusnario Pranata Harry Suharman Hasna Katsurayya Iwan Awaludin Sofik Handoyo Sofik Handoyo Tettet Fitrijanti