cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rahman Pura
Contact Email
insancitabongaya@gmail.com
Phone
+6281342330772
Journal Mail Official
insancitabongaya@gmail.com
Editorial Address
Jl. Letjen. Pol. A. Mappaoudang No. 28 Makassar
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Insan Cita Bongaya Research Journal
Published by Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
ISSN : -     EISSN : 28077911     DOI : 10.70178
Core Subject : Economy,
Economics, Econometrics & Finance
ICBRJ: Insan Cita Bongaya Research Journal merupakan jurnal yang dikelola oleh Korps Alumni HMI (KAHMI) Rayon STIEM Bongaya. Menerbitkan artikel penelitian pada bidang Ekonomi, Manajemen, dan Akuntansi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 8 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2023): Oktober" : 8 Documents clear
Pengaruh Green Accounting, Environmental Performance dan Environmental Disclosure terhadap Economic performance Sinen, Kasim; Saputri Do Ahmad, Andriani; Wahyu Utami Ohorella, Rizki
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.79

Abstract

Tujuan penelitian untuk menguji pengaruh green accounting, environmental performance dan environmental disclosure terhadap economic performance. Populasi dalam penelitian ini adalah perusahaan yang berkategori high profile yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 129 perusahaan. Dengan alat analisis data menggunakan eviews. Sumber data adalah data sekunder. Metode yang digunakan untuk menganalisis data adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa green accounting berpengaruh dengan arah negatif terhadap economic performance. Environmental performance tidak berpengaruh positif terhadap economic performance. Environmental Disclosure berpengaruh positif pada economic performance.
Pengaruh Kepemilikan Institusional, Komisaris Independen, dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan BUMN Yang Terdaftar Dalam Bursa Efek Indonesia Mahardika Catur Putriwana Malik; Agatha Christy Situru
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.82

Abstract

The aim of the research is to examine the influence of Institutional Ownership, Independent Commissioners and Financial Performance on Company Value. The population in this study are state-owned companies registered with the Indonesian Stock Exchange. The sampling technique uses purposive sampling technique. The data sources used are secondary data and multiple linear regression analysis methods. The research results show that Institutional Ownership influences Company Value, Independent Commissioners influence Company Value, and dividend policy has no effect on Company Value.
Pengaruh Profitability, Non-Debt Tax Shield, Growth Opportunity, Corporate Tax Rate Terhadap Capital Structure Pada Perusahaan Manufaktur Yang Terindeks BEI Periode 2018-2022 Andhika Perkasa F; Suwito; Sardju, Fitriani
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.83

Abstract

This study aims to examine the effect of profitability, non-debt tax shield, growth opportunity, coprporate tax rate on capital structure. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange (BEI). With 115 samples selected using purposive sampling techniques.This study uses multiple linear regression models. The results of the study indicate that Profitability has no effect on Capital Structure. Non-Debt Tax Shield has no effect on Capital Structure. Growth Opportunities have a positive effect on Capital Structure. Corporate Tax Rate has no effect on Capital Structure
Pengaruh Pemberian Insentif dan Pengalaman Kerja terhadap Kinerja Pegawai pada Politeknik Pelayaran Barombong Masyita, Sitti; Wulandari, Usna
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.84

Abstract

This research was conducted at the Barombong Shipping Polytechnic. The address is Jalan Permandian Alam No.1, Barombong, Tamalate District, Makassar City, South Sulawesi 90225. The research time is planned to be approximately 2 months. The population in this study were civil servants at the Barombong Shipping Polytechnic with a total of 105 civil servants. So the sample size required in this research is 51 respondents. From the output results carried out in the first hypothesis, it can be concluded that giving incentives does not have a significant effect on employee performance. This means that providing incentives is not a measuring tool that can improve employee performance. 2. From the results of the regression test carried out on the second hypothesis, it can be concluded that work experience has a positive and significant effect on employee performance. This means that the better an employee's work experience will influence the employee's performance and will provide positive things to the agency. 3. From the results of the regression test carried out on the third hypothesis, it can be concluded that providing incentives and work experience simultaneously influence employee performance. This means that the provision of incentives and the work experience that employees have will influence employee performance and the better their performance will be and will improve employee performance
Pengaruh Efektifitas Sistem Pengendalian Intern dan Good Coorporate Governance Terhadap Kecenderungan Fraud pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Dahyuni Darwis; Rinaldy, Syiar
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.85

Abstract

This study aims to determine the influence of the effectiveness of the internal control system and good governance on fraud tendencies in the Bantaeng Regency Regional Financial and Asset Management Revenue Office. Data collection using primary data obtained from questionnaires using purposive sampling techniques. The population is all employees of the Bantaeng Regency Financial and Asset Management Revenue Office, while the sample taken amounted to 77 respondents. The number of data analyzed was 52 data. The data analysis method uses multiple regression techniques. The results showed that the internal control system had a significant negative effect on fraud tendencies and good corporate governance had a significant negative effect on fraud tendencies.
Pengaruh Transparansi dan Akuntabilitas Publik Terhadap Kinerja Pelayanan pada Rumah Sakit Daerah Massenrempulu Kabupaten Enrekang Iis Nurnatasyiah h; Djamali, Hisnio
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.86

Abstract

This study aims to analyze the effect of transparency and public accountability on service performance at Massenrempulu Regional Hospital, Enrekang Regency. The sampling technique uses a simple random sampling method. The sample taken as respondents amounted to 64 employees. Data were collected using questionnaire techniques. The analysis method uses multiple linear regression. The results showed transparency and public accountability for service performance.
Pengaruh Disclosure dan Opini Audit Tahun Sebelumnya terhadap Penerimaan Opini Going Concern pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Yunita Udin; Sufiati
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.87

Abstract

This study aims to analyze the effect of disclosure and audit opinion of the previous year on the receipt of going concern audit opinion. Data collection using secondary data obtained from www.idx.co.id using purposive sampling techniques. The population is manufacturing companies listed on the Indonesia Stock Exchange totaling 150 companies, while the sample obtained amounted to 35 companies with observational data from 1 year of observation. The data analysis method uses logistic regression analysis techniques. The results showed that disclosure had a significant negative effect and the previous year's audit opinion had a significant positive effect on the going concern opinion
Pengaruh Kompetensi Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik Di Kota Makassar Rio Januara; Sahidah
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.88

Abstract

This study aims to examine the effect of competence on audit quality at the public accounting firm in Makassar City. The approach that is used in this thesis is quantitative research. The population in this study is the Public Accounting firm in Makassar city. The sample is 32, and the data were analyzed by using simple linear regression analysis. Based on the analysis, the value of the dependent variable was obtained from the questionnaire by using likert scale The research result shows that the competence does not influence the audit quality significantly.

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2024): Oktober (Article In Press) Vol. 3 No. 3 (2024): Juni Vol. 3 No. 2 (2024): Februari Vol. 3 No. 1 (2023): Oktober Vol. 2 No. 3 (2023): Juni Vol. 2 No. 2 (2023): Februari Vol. 2 No. 1 (2022): Oktober Vol. 1 No. 3 (2022): Juni Vol. 1 No. 2 (2022): Februari Vol. 1 No. 1 (2021): Oktober