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All Journal KRISNA (Kumpulan Riset Akuntansi) KINERJA
Abdul Kadir
Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Struktur kepemilikan, corporate governance dan kinerja modal intelektual perusahaan perbankan di indonesia Haura Haura; Abdul Kadir; Budi Artinah; Riswan Yudhi Fahrianta
KINERJA Vol 19, No 2 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jkin.v19i2.11190

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang dampak dari Struktur kepemilikan, corporate governance terhadap kinerja modal intelektual pada Perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Periode penelitian ini adalah 2018-2020, dengan populasi berjumlah 65 perusahaan dan jumlah sampel berdasarkan teknik purposive sampling yaitu 12 perusahaan. Menggunakan alat analisis regresi data panel, hasil penelitian ini menunjukkan bahwa dewan komisaris independent dan komite audit berpengaruh terhadap kinerja modal intelektual, sedangkan Kepemilikan manajerial, kepemilikan asing, dan jumlah dewan komisaris tidak berpengaruh terhadap kinerja modal intelektual
KECURANGAN LAPORAN KEUANGAN (FRAUDULENT) SEKTOR TAMBANG DI INDONESIA Imam Wahyudi; Soelistijono Boedi; Abdul Kadir
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.180-190

Abstract

This research is entitled Fraudulent Mining Sector Report in Indonesia. This type of research uses a quantitative approach. The data used in this study are the annual financial statements of mining companies listed on the Indonesia Stock Exchange in 2014-2019. The analytical tool used in this research is the path analysis test with the WarpPls application. The results of the study indicate that financial stability and the nature of industry have an effect on fraudulent financial statements. On the other hand, external pressure, personal financial need, effective monitoring, and an independent board of commissioners have no effect on fraudulent financial statements
Co-Authors Budi Artinah Fahrianta, Riswan Yudhi Haura Haura Imam Wahyudi Soelistijono Boedi