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Journal : JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)

The Role of Corporate Governance and Size of the Firm on Internal Control Disclosure Abdul Manap; Mohamad Ramadhan Agung Nugroho; Asep Saepullah; Yusnidar; Atik Sekianti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1120

Abstract

This study examines how internal control disclosure is impacted by corporate governance and firm size. The size of the board of commissioners, the makeup of the independent board of commissioners, management vs institutional ownership, the size of the audit committee, and the degrees in accounting or finance held by audit committee members are all factors in corporate governance. The study's sample is the portion of the banking sector that was traded on the Indonesia Stock Exchange between 2015 and 2021. In this study, 29 companies were included in the sample, and observations were made over a period of 7 years. Purposeful sampling was employed as the sampling approach. To process their data, researchers employ multiple regression analysis. The findings of this study suggest that internal control disclosures are influenced by firm size and level of accounting or finance education. Internal control disclosures are unaffected by the size of the audit committee, the make-up of the independent board of commissioners, management ownership, institutional ownership, or the number of commissioners.
Analysis of The Influence of Brand Ambassador in Building Brand Image on The Purchase Decision of Samsung Smartphone Products Customers Abdul Manap; Yusmita Hawari; Andriani Lubis; Zurlina Lubis; Asep Saepullah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 5 (2023): Oktober 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i5.1529

Abstract

The rapid development of technology makes communication even easier. Communication can be done through many devices, one of which is a smartphone. Nearly 70% of people in Indonesia already use smartphones from various brands. This study attempts to examine how brand ambassadors contribute to brand image development and how they affect consumer choices. The route analysis method was utilized to process the data from the 100 respondents who participated in this study. The findings of this study demonstrate that brand ambassadors have a direct impact on brand perception. Purchase decisions are directly influenced by brand ambassadors and brand perception. Through their representation of the company, brand ambassadors indirectly influence consumer purchasing decisions.