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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi dan Keuangan Jurnal Abdimas Bina Bangsa Disclosure: Journal of Accounting and Finance Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting
Lismawati Lismawati
Universitas Bengkulu
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Konflik Peran Terhadap Kinerja Auditor Dengan Stres Kerja Sebagai Variabel Mediasi Lismawati Lismawati; Fenny Marietza; Citra Yuliana
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10iS1.1989

Abstract

The objective of this study is to analyze the influence of role conflict on auditor performance and analyse the mediating role of job stress on influence of role conflict toward auditor performance. Research respondents were 52 auditors in the Province Inspectorate Office. This research is a survey research to identify and describe phenomena according to conditions in the field. As a means of collecting data with a questionnaire, then the data obtained is discussed and described systematically in order to obtain conclusions. The data analysis method used is descriptive analysis and partial least square. The results showed that: role conflict has a negative effect on the performance of auditor, role conflict has a positive effect on the job stress of auditor, this result means that the higher the role conflict, the higher the auditor's job stress, job stress has a negative effect on the performance of auditors, job stress has a mediating role on the effect of role conflict on auditor performance. The mediating role of job stress is partially mediation, meaning that the direct influence of role conflict on auditor performance can still occur, even without being mediated by job stress.
PENGARUH PENGALAMAN AUDITOR, SKEPTISISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DI PERWAKILAN BPKP PROVINSI BENGKULU Lismawati Lismawati; Novita Sari; Mifta Ismalia
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3649

Abstract

This study aims to prove the influence of the auditor's competence, professionalism and ethics on audit quality. This study uses a quantitative approach. Respondents in this study were all auditors in the Bengkulu Province Inspectorate as many as 45 respondents.. The selection of samples tested in this study using purposive sampling. The data analysis technique uses multiple regression analysis.The results of this study indicate that competence affects audit quality. Professionalism also has an effect on audit quality. Auditor ethics also proved to influence audit quality.  
Faktor Yang Memengaruhi Kualitas Audit Internal Dengan Top Management Support Sebagai Variabel Moderasi (Studi Pada Perguruan Tinggi BLU di Indonesia) Yudha Prawira; Lismawati Lismawati; Aisyah Aisyah
Disclosure: Journal of Accounting and Finance Vol 1, No 2 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.705 KB) | DOI: 10.29240/disclosure.v1i2.2839

Abstract

This study aims to examine the effect of internal auditor competence, internal auditor independence, and internal auditor size on the quality of internal audit auditors of SPI at PTN BLU in Indonesia and to examine whether there is a moderating effect of top management support. The data used in this study are primary data obtained from the results of distributing questionnaires to internal auditors who work in the Internal Control Unit at Higher Education Public Service Bodies in Indonesia. The sampling method used in this study was a census, with 34 respondents. The data analysis method used is moderated regression analysis (MRA). Based on the research results, it is known that: First, the internal auditor's competence has a positive effect on the quality of internal audit. Second, the independence of the internal auditor has a positive effect on the quality of internal audit. Third, internal auditor size has no positive effect on internal audit quality. Fourth, top management support does not moderate the relationship between internal auditor competence, internal auditor independence, and internal auditor size on internal audit quality.
PELUANG BISNIS MELALUI KEGIATAN KEWIRAUSAHAAN DAN PENGHITUNGAN HARGA POKOK PRODUKSI SERTA HARGA JUAL PRODUK MINUMAN OBAT TRADISIONAL Lismawati Lismawati; Fadli Fadli; Isma Coryanata; Indah Oktari Wijayanti
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.391

Abstract

This community service aims to provide skills and knowledge about business opportunities  through entrepreneurial activities  and calculating the cost of goods produced and selling prices  of traditional medicine beverage products. The target group in this service activity is mothers and young women of home industry players in the community of Sri Kuncoro Village, Pondok Kelapa District, Central Bengkulu Regency. Service activities are carried out by providing practices on how to calculate the cost of goods produced and selling prices for traditional ginger medicine drinks. This activity provides results in the form of understanding and knowledge possessed by mothers and young women of home industry players in the  community of Sri Kuncoro Village, Pondok Kelapa District, Central Bengkulu Regency about calculating the cost of goods produced and can determine the selling price of home industry products produced
The Effect of Corporate Environmental Responsibility (CER) on Firm Value with Good Corporate Governance (GCG) as a Moderating Variable Zakia Juliani; Lismawati Lismawati; Sriwidharmanely Sriwidharmanely; Putri Indah Lestari
Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding Bicemba
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This studyaims to examine the effect of Corporate Environmental Responsibility on Corporate Value with Good Corporate Governance (GCG) as a moderation variable. This research is an empirical research based on financial statement data on manufacturing companies listed on the IDX for the 2020-2021 period. The sample selection technique uses purposive sampling with a total of 40 samples. Data analysis techniques use regression tests and Moderated Regression Analysis (MRA). Environmental Performance is measured using PROPER rating, Good Corporate Governance (GCG) component is measured using Managerial Ownership, Institutional Ownership, Audit Committee, Board of Commissioners, and Independent Board of Commissioners. The results of the research findings, namely: (1) Corporate Environmental Responsibility (CER) has a significant effect on Company Value. (2) Managerial Ownership, Institutional Ownership and Audit Committee cannot moderate the relationship of Corporate Environmental Responsibility (CER) to Corporate Value. (3) The Board of Commissioners and the Board of Independent Commissioners may moderate the relationship of Corporate Environmental Responsibility (CER) to Corporate Value.
The Influence Of Good Corporate Governance On Product And Service Disclosure Of Islamic Banks With Corporate Social Responsibility Disclosure As A Moderating Variable Ezy Tri Agustina; Lismawati Lismawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8279

Abstract

This research aims to examine the effect of Corporate Social Responsibility (CSR) disclosure as a moderating variable for Corporate Governance (GCG) using indicators of institutional ownership, size of the board of directors and sharia supervisory board on product and service disclosure as proxied by the ISR Index. The sample used in this research is Sharia Banks in Indonesia for the period 2018-2022. The type of research carried out in this study is quantitative research, where the sampling method uses a purposive sampling method. By referring to the established criteria, 10 Islamic banks were selected as research samples, and 50 observation data were obtained. The analysis method used is inner model and hypothesis testing using the WarpPLS 8.0 program. The research results show that Institutional Ownership has a positive and significant effect on Product and Service Disclosure, the size of the board of directors and sharia supervisory board has a negative and significant effect on Product and Service Disclosure. Meanwhile, CSR disclosure as a moderating variable is able to moderate the relationship between these three variables on Product and Service Disclosure. Keywords : Good Corporate Governance, Product and Service Disclosure, Revealing Corporate Social Responsibility
Co-Authors Aisyah Aisyah Citra Yuliana Ezy Tri Agustina Fadli Fadli Fenny Marietza Indah Oktari Wijayanti Isma Coryanata Mifta Ismalia Novita Sari Putri Indah Lestari Sriwidharmanely Sriwidharmanely Yudha Prawira Zakia Juliani