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All Journal Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Jurnal Keuangan dan Perbankan Media Ekonomi dan Manajemen The International Journal of Accounting and Business Society Monex: Journal of Accounting Research Jurnal Akuntansi dan Pajak Jurnal Manajemen & Keuangan Moneter : Jurnal Akuntansi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen International Journal of Islamic Economics and Finance (IJIEF) AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Innovation in Business and Economics JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT JAIM (Jurnal Abdi Masyarakat) Value: Jurnal Manajemen dan Akuntansi Journal of Enterprise and Development (JED) Jurnal Riset Akuntansi Kontemporer Jurnal ABM Mengabdi Akuntansi Bisnis & Manajemen (ABM) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Jurnal Inspirasi Binsis dan Manajemen
Muslichah
STIE Malangkucecwara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Jurnal Akuntansi dan Pajak

 1 
Analisis Modal Intelektual Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Melalui Kinerja Perusahaan Sebagai Variabel Antara Bayu Aji Kurniawan; muslichah muslichah
Jurnal Akuntansi dan Pajak Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v20i1.574

Abstract

This study examines the effect of intellectual capital and firm size on firm value with the company's financial performance as an intervening variable.. The sample used in this study is a food and beverage company that is listed on the Indonesia Stock Exchange (IDX) it the period 2014-2018. Data obtained by 65 samples. Data of this study is analyzed using path analysis. The results show that intellectual capital and firm size had a positive effect oncompany performance and firm value, and company performance mediate the effect of intellectual capital and firm size on firm value.
ANALISIS SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SUMBER DAYA MANUSIA DALAM MENCEGAH ACCOUNTING FRAUD DENGAN AKUNTABILITAS KINERJA SEBAGAI VARIABEL INTERVENING Yulianus Bramero Kurniawan Rugu; Muslichah Muslichah
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3782

Abstract

This research is a causality study that aims to analyze the effect of the implementation of internal control systems and human resource competences on the prevention of accounting fraud with accountability performances as an intervening variable. The data in this study are primary data from 39 respondents who work at the Regional Finance Agency of East Manggarai Regency. The sampling technique in this study used the saturated sampling method using a survey method with questionnaire as a tool to collect data. Data analysis was carried out using the Partial Least Square method and hypothesis testing using the bootstrapping method using the SmartPLS 3. The results show that human resource competences has a significant effect on accountability performances and prevention of accounting fraud, accountability performances has a significant effect on prevention of accounting fraud. While the internal control system does not have a significant effect on accountability performances and prevention of accounting fraud. Accountability performances does not mediate the relationship between internal control systems and prevention of accounting fraud, while accountability performances mediates the relationship between human resource competences and prevention of accounting fraud.
Co-Authors Abdul Kadir Usry Abdul Kadir Usry Anang Amir Kusnanto Anang Amir Kusnanto Andiani, Lidia Asrori, Sobikhul Bayu Aji Kurniawan Bunyamin Bunyamin Bunyamin Bunyamin Devi Dwi Rahmawardani Djoko Sugiono Faley, Hisner Glori Febriani Wahidatun Nirmah Fernanda Fernandhytia Galuh Asri Pratiwi Graha, Vina Satya Hariyanto Hariyanto Hedher Tuakia Kastelia Azaria Kusnanto, Anang Amir Lidia Andiani Lidia Andiani Moh. Syadeli Mohamed Bashir Mohammad Syadeli Munfariqoh, Siti Nirmah, Febriani Wahidatun Oniber Subana Hauteas Prajoga, Uke Rose Abdullah Siti Munfariqoh Siwi Dyah Ratnasari Siwi Dyah Ratnasari Sobikhul Asrori Sonhaji *), Ferra Ika Wardani Solechan Sonhaji . Sonhaji Sonhaji Sri Indah Istiowati Sri Indrawati Sugiono, Djoko Sunarto Sunarto Sunarto Sunarto Sunarto Sunarto Susetyo Dimas Wardhana Titin Rustini Tutik Arniati Tutik Arniati Uke Prajoga Uke Prayoga Yulianus Bramero Kurniawan Rugu Yuniarti Hidayah Suyoso Putra