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All Journal Jurnal Riset Perbankan, Manajemen dan Akuntansi Media Riset Akuntansi Auditing & Informasi
Hotman Tohir Pohan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Persepsi Mahasiswa Tentang Nilai-Nilai Etika Dalam Penyajian Pelaporan Keuangan Perusahaan yang Bertanggung Jawab Hotman Tohir Pohan
Media Riset Akuntansi, Auditing & Informasi Vol. 12 No. 2 (2012): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.945 KB) | DOI: 10.25105/mraai.v12i2.590

Abstract

The aim of this research to know the perception of students about ethics values in professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different between accounting students and bussines student about ethical concept of competence, objectivity, and accountability ,but there are significantly perception different between accounting students and bussines students about ethical concept confidentiallity and honesty. Secondly there are not significantly perception different between students after took subject code of ethic and students before took subject code of ethic. Thirdly, there are not significantly perception different between gender of students about code of ethic and bussines ethics.
Pengaruh Tata Kelola, Manajemen Risiko dan Kepatuhan terhadap Nilai Perusahaan dengan Modal Intelektual sebagai Variabel Moderasi (Studi pada Perbankan yang Terdaftar di BEI Tahun 2016-2020) Muhammad Nurdin; Rina Melsyawati; Hotman Tohir Pohan
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 7 No 2 (2023): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v7i2.155

Abstract

This study aims to determine corporate governance, risk management and compliance with corporate values with the intellectual capital as a moderating model. This study uses a comparative causal method. The unit of analysis for this research uses conventional banks on the IDX in 2016-2020. The results of the study explain that governance, corporate risk management and compliance have a significant effect on firm value. then intellectual capital strengthens the significant influence of governance, corporate risk management and compliance has a significant effect on firm value. Therefore, it can be concluded that intellectual capital strengthens the significant influence of governance, corporate risk management and compliance with corporate value in conventional banks on the IDX in 2016-2020. The limitations of the research include determining research data, namely in 2016-2020 there are banks which initially only expanded conventional units to syari’a units, so that it could affect the amount of data used. The research implications include; for practical benefits (companies), namely banks that can evaluate banking risks, so that they can be considered by banks in making decisions that can affect the health of banks. For (government) policies, the results of this study can be used as material to consider various policies taken by the government or an institution in implementing the GRC, monitoring and evaluating actions taken by banks in their operational agenda. Then for investor the results of this study will be considered by investors or potential investors, especially in the investment process in banking issuers.
Co-Authors Muhammad Nurdin Rina Melsyawati