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All Journal Jurnal EMT KITA Ekonomi Gigital
R Rosiyana Dewi
Universitas Trisakti
Economics, Econometrics & Finance

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Impak Online Learning Terhadap Performa Akademik Mahasiswa Akuntansi dengan Worklife Balance Sebagai Variabel Intervening Haura Dhiya Addina Hamdani; R Rosiyana Dewi
Ekonomi Digital Vol. 1 No. 1 (2022): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.479 KB) | DOI: 10.55837/ed.v1i1.6

Abstract

This study aims to analyze the effect of Online Learning on Accounting Students' Academic Performance. To analyze the effect of Work-Life Balance on Academic Performance of Accounting Students. To analyze the effect of Online Learning on Work-Life Balance. To analyze the influence of Online Learning on Academic Performance of Accounting Students with Work-Life Balance as an Intervening Variable. The results of this study indicate that online learning has a positive effect on work-life balance, the more effective online learning, the more balanced work-life balance. Online learning has a positive effect on academic performance, the more effective online learning, the higher the academic performance. Work-life balance has a positive effect on academic performance, the more balanced work-life balance on work and online learning systems, the higher the level of academic performance. Online learning positively affects academic performance through Work-Life Balance as an Intervening variable.
Pengaruh Intellectual Capital, Managerial Entrenchment dan Firm Performance Terhadap Financial Statement Fraud Hadijah Ayu Claudia; R Rosiyana Dewi
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1545

Abstract

This study aims to analyse the effect of Intellectual Capital, Managerial Entrenchment, Profitability, and Leverage on Financial Statement Fraud. A quantitative approach is used in this study. The financial statements of companies traded on the Indonesia Stock Exchange (IDX) are used as a source for secondary data collection in this study by focusing on the Consumer NonCyclicals sector covering 2019 to 2022. Sampling was carried out using purposive sampling method with a final number of 51 companies included as samples in this study. So that this study produced a total of 204 data samples. The analysis method used by researchers is the Logistic Regression method. From the results of the research that has been done, it shows that the Intellectual Capital Variable has no effect on Financial Statement Fraud, while the Managerial Entrenchment Variable has no effect on Financial Statement Fraud. Meanwhile, the Profitability Variable has a negative effect on Financial.
Co-Authors Hadijah Ayu Claudia Haura Dhiya Addina Hamdani