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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) AFRE Accounting Financial Review Jurnal Riset Bisnis dan Manajemen Tirtayasa Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Riset Akuntansi Kontemporer JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Kebijakan Pembangunan Daerah : Jurnal Penelitian dan Pengembangan Kebijakan Pembangunan Daerah Jurnal Ekonomi Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement PEKBIS International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pengabdian Dinamika
Yazid, Helmi
Universitas Sultan Ageng Tirtayasa
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Journal : Journal of Applied Business, Taxation and Economics Reseach

 1 
The Influence of Independency, Professionalism, and Integrity on Fraud Prevention with Leadership Style As Moderating Variable Yunita Sari; Helmi Yazid; Muhammad Taqi
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.102

Abstract

This research aims to analyze the influence of independence, professionalism, and integrity against fraud prevention with leadership style as moderating variable. This research uses a survey method with a questionnaire instrument to collect data. Data collection in this research was carried out by distributing questionnaires to respondents directly. The results of this research indicate that First, independence has a significant positive effect on fraud prevention. Second, professionalism has a significant negative effect on fraud prevention. Third, integrity has a significant positive effect on fraud prevention. Forth, leadership style not moderate the influence of independence on fraud prevention. Fifth, leadership style can moderate the influence of professionalism on fraud prevention. Sixth, leadership style not moderate the influence of integrity on fraud prevention.
The Influence of Internal Audit, Capital Structure, Independent Board of Commissioners and Institutional Ownership on the Financial Performance of Banking Sector Companies Listed on the IDX for the 2018-2020 Period Ulfa Khairunnisa; Helmi Yazid; Iis Ismawati
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.105

Abstract

The purpose of this study was to determine whether Internal Audit, Capital Structure, Board of Commissioners, and Institutional Ownership have a significant effect on the financial performance of banking companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The sampling technique used purposive sampling and obtained as many as 9 companies. The population in this study are banks listed on the IDX. The analytical method used in this research is multiple linear regression analysis method. The data processing process uses SPSS 22. From the results of this study, all of the banking sector companies that are sampled generate profits by using research assets; the average number of internal audit members in the banking sector is 4; Companies in the banking sector in using their capital structure are still larger from sources of debt than their own capital; the company has the support to provide supervision on the company's performance; Relatively high institutional ownership.
Effectiveness of The Audit Program, Integrity and The Government Internal Control System on Prevention of Fraud in The Procurement of Goods and Services Daning Ayu Ningsih; Helmi Yazid; Dadan Ramdhani
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.107

Abstract

The purpose of this study is to determine whether the effectiveness of probity audit, integrity, and the government's internal control system (SPIP) affects fraud in the procurement of goods and services in Serang district. This research uses quantitative methods. The sampling technique uses cluster sampling. The population in this study was a whole local government organization with a total of 27 and each OPD was given 5 questionnaires. The analysis method used in this study is the coefficient of determination method. The data processing process uses SmartPLS software version 3. The type of data used in this study is primary data. Path analysis and bootstrapping technique were used to test the hypothesis. The results of this study show that the effectiveness of the audit probity and the government's internal control system had a positive and significant effect on the prevention of fraud in the procurement of goods and services while for integrity it had no effect and was significant on the prevention of fraud in the procurement of goods and services.
Disclosure of The Role of Intellectual Capital in Mediating Managerial Capability and Corporate Value Lindawati Lindawati; Helmi Yazid; Ewing Yuvisa Ibrani
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.210

Abstract

This study aims to examine the effect of managerial ability on intellectual capital disclosure, examine the effect of managerial ability on firm value, examine the effect of intellectual disclosure on firm value and examine the role of intellectual capital disclosure in mediating the relationship between managerial ability and firm value. This study uses secondary data derived from the financial statements of basic and chemical companies listed on the Indonesia Stock Exchange. By using the sampling technique purposive sampling method. Using a statistical application in the form of Structural Equation Modeling through the Wrap Partial Least Square application version 8.0 is used in this study to analyze research consisting of validity, reliability and hypothesis testing. The results of this study indicate that the first managerial ability has a positive effect on firm value, the second hypothesis shows managerial ability on intellectual capital disclosure, the third hypothesis shows intellectual capital disclosure on firm value, while the fourth hypothesis shows that intellectual capital disclosure mediates managerial ability on firm value. The conclusion of this study is managerial ability Managerial ability can be used to provide opportunities for managers who are involved in share ownership so that with this involvement the manager's position is equal to that of the shareholder.
Co-Authors Aan Khurosani Abbas, Dirvi Surya Agus Mulyono Agus Sholikan Yulianto Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ajeng Hartati Aldo Devano Alfina Bunga Assyaukanie Alfina Bunga Assyaukanie Alifia Nuraeni Mardini Alifia Nuraeni Mardini Amsori Mahsusi Amsori Mahsusi Ayaturohman Ayaturohman Ayu Regina Cahyawati Bastian, Elvin Bastian, Elvin Dadan Darmawan Dadan Ramdhani Daning Ayu Ningsih Dhani Wirianto Dilla Ayu Ristanti Dilla Ayu Ristanti Dzakiyyah Huuriyatun Nisah Elvin Bastian Enang Sumarna Ersyi Syaula Ewing Yuvisa Ibrani Fadya Aprilia Farasya Nabila Farhah Kamylya Rahmah Fikri Widyansyah Fikri Widyansyah Firdaus, Dodi Fitriyah Nurhidayah Gina Mega Dwi Cahya Haerul Ikhsan Hangtuah, Frenky Yosua Hasna Maharani Hesti Widyani Hesti Widyani Iis Ismawati Iis Sobariah Imam Abu Hanifah Ismawati, Iis Lia Uzliawati Lindawati Lindawati Marsha Azzahra Meilani Sri Ayuningsih Meutia Meutia Mochamad Naufal Alawiyansyah Muhamad Habib Anwar Fatwari Muhamad Habib Anwar Fatwari Muhamad Taqi Muhammad Annas Sudadi Muhammad Hafizh Fauzan Muhammad Hafizh Fauzan Muhammad Taqi Nasrullah, Nasrullah Neneng Fathiah Nesih Nesih Nuke Nugraha Nurhaelis, Elis Nusroh Milati Olivia Monica Putri Mutira Qodriyat, Yodi Ero Ramdhani, Dadan Ratih Purnamasari Rohmanullah, Ido Roza Mulyadi Sanusi, Fauji Selfi Maharani Siti Hartati Itaqi Taqi, Muhamad Tinka Vedyra Jotha Tisna Wahyu Vernanda Tri Lestari Tubagus Ismail Ujang Sutisna Ulfa Khairunnisa Vatya Almanda Putri Wawan Ichwanudin Wiyantoro, Lili Sugeng Wiyantoro, Lili Sugeng Yan, Chen Yanti Yanti Yeni Anggriani Yunita Sari Zahroh Atiqah