Nengzih Nengzih - Academia.edu (original) (raw)

Papers by Nengzih Nengzih

Saudi Journal of Economics and Finance

This study aims to determine the effect of the quality of accounting information systems, the qua... more This study aims to determine the effect of the quality of accounting information systems, the quality of accounting information, the security of accounting information systems on end user satisfaction of the S4/HANA System Application Product (SAP) with perceived usefulness as a moderating variable at PT Hakaaston. This study took a population and samples from internal users (users) System Application Product (SAP) S4/HANA on PT Hakaaston. The results of this study indicate that quality of accounting information system and quality of accounting information take effect positive significant on end user satisfaction of S4/HANA System Application Product (SAP) , meanwhile accounting information system security is not take effect positive significant on S4/HANA System Application Product (SAP) end user satisfaction . Then, the quality of accounting information systems, the quality of accounting information and the security of accounting information systems have an effect positive signifi...

Saudi Journal of Economics and Finance

This study tries to ascertain how company characteristics, financial success, and excellent corpo... more This study tries to ascertain how company characteristics, financial success, and excellent corporate governance affect the quality of report disclosures (In Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2020). Purposive sampling was used to determine the sample in this study, which used data from the annual reports of the Indonesia Stock Exchange and riot reports from 2017 to 2020 as the population and sample. The analytical approach of this study uses statistical techniques and the application of Eviews 12. The findings of this study indicate that although company size has no significant effect on the quality of sustainability report disclosure, other factors such as return on assets (ROA), independent commissioners, and audit committees have an effect. Based on the studies that have been conducted, it is evident that many businesses are starting to disclose their launch reports to provide more significant data because the volume of disclosures and the qualit...

Saudi Journal of Economics and Finance

PT. Tirta Investama – Subang Factory is an industrial company engaged in bottled drinking water, ... more PT. Tirta Investama – Subang Factory is an industrial company engaged in bottled drinking water, background of this research is significant increase in product returns of 5 gallons over five years (in 2016 - 2020) from AQUA Group. Purpose of this study was to analyze the cost of quality due to defective products and their impact on the company's performance. This study uses the quantitative destructive method with the seven tools analysis method. The results showed that the increase in conversion costs / industrial costs, especially quality costs, has an impact on the company's performance must be improved.

Saudi Journal of Economics and Finance

The research began with a request from the board of directors where researchers working at the ho... more The research began with a request from the board of directors where researchers working at the hospital asked to prepare a budget based on activities. In addition, the competitive conditions in the hospital industry triggered by various factors require a complete change in the application of management principles in each hospital. Changes in organizational structure, for example, aim to allow flexibility, create a cross-functional team that focuses on patient satisfaction. Changes in human resource management have resulted in performance-based management replacing the function-based management that executives knew and used in the past. This activity-based management requires hospital managers to change the method they use for budgeting, from functional-based budgeting to activity-based budgeting.

Saudi Journal of Business and Management Studies, 2020

The implementation of the Modern Management Accounting System provides many benefits, but require... more The implementation of the Modern Management Accounting System provides many benefits, but requires several facilities and adjustments in order to function properly. Activity Based Budgeting (ABB) is a system that is useful for managing the production process by providing deeper insights into production utilization and resource allocation compared to traditional budgeting systems. This paper examines the possibilities, benefits and difficulties that may be faced in implementing the ABB system in the manufacturing process of PT XYZ frits in the Indonesian ceramic industry. This paper uses an experimental approach in the application of ABB at PT XYZ to determine the occurrence of inaccuracies in natural gas charging and to eliminate activities that are not value added. The cost of natural gas in the production of frits products is the largest production cost. The conclusions show that some benefits can be obtained and provide more accurate cost information and non-value added activities, in this case, the reworking, dripping and resmelting processes can be eliminated.

This study aimed to determine the proposed application of the use of the Activity-Based Budgeting... more This study aimed to determine the proposed application of the use of the Activity-Based Budgeting (ABB) method for cost control of daily and casual workers (a case study at PT. XYZ). Previous studies showed that ABB can provide more accurate information about activities, activity costs, work process time, number of human resources required, total employee costs, and project profit/loss. It can be concluded that the Activity-Based Budgeting (ABB) model can meet the needs of the IT Enterprise budgeting model. This study took the population and samples from functional managers and senior/junior staff in a manufacturing company at PT XYZ. The results of this study indicate that the Activity-Based Budgeting method can detail information related to cost control of daily and casual workers required, making the Activity-Based Budgeting (ABB) calculation method to be considered capable and can meet budgeting needs related to cost control of daily and casual workers.

Audit of State Finance face various challenges such as the limited number of auditors, short audi... more Audit of State Finance face various challenges such as the limited number of auditors, short audit times, and recently the Covid-19 pandemic has caused limited access for auditors to audit evidence so as to increase audit risk. For this reason, it is necessary to improve audit techniques in determining audit priorities. This study aims to determine whether Benford's Law analysis techniques can be useful to help auditors determine audit priorities using a case study on the 2020 Central Government Financial Statement audit. Benford's Law analysis was conducted on 186,160 Capital Expenditure transaction data in 2020 from 86 Ministries/ Agencies which were consolidated in the e-Rekon & LK database application managed by the Ministry of Finance. Using mixed methods, this research begins by validating data requirements, then testing the first digit, the second digit, and the first two digits of expenditure realization data against Benford's Law, both as a whole and by grouping...

Tujuan Penelitian ini adalah untuk mengetahui langkah langkah penyusunan laporan arus kas dan men... more Tujuan Penelitian ini adalah untuk mengetahui langkah langkah penyusunan laporan arus kas dan menghitung analisis rasio laporan arus kas untuk mengukur Penilaian Pencapaian Kinerja Keuangan Perusahaan mendatang, serta mengetahui upaya-upaya yang harus dilakukan untuk meningkatkan arus kas. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif dan metode studi kasus yang bertujuan untuk mendeskripsikan kondisi yang terjadi untuk melihat, mengungkapkan, dan menggambarkan secara tepat hal-hal yang sedang dihadapi serta menarik kesimpulan. Metode analisis data yang digunakan adalah analisis rasio laporan arus kas dan profitabilitas.Hasil penelitian ini menunjukkan bahwa perkembangan arus kas PT Pembangunan Jaya Ancol Tbk pada tahun 2012-2016 mengalami fluktuasi.kinerja keuangan PT Pembangunan Jaya Ancol Tbk berdasarkan laporan arus kas tahun 2012-2016 kurang baik karena PT Pembangunan Jaya Ancol Tbk tidak mampu membayar kewajiban lancar dan total hutangnya melalui arus kas operasi,memiliki kemampuan yang rendah dalam membayar komitmen-komitmennya,serta kurang mampu menyediakan kas untuk memenuhi kewajibannya.Kata kunci : Kinerja Keuangan,Laporan arus kas,Laporan Keuangan Profitabilita

The aim of this study is to find out the relationship between corporate governance (measured by: ... more The aim of this study is to find out the relationship between corporate governance (measured by: institutional ownership; board of commissioner; and independent commissioner), tax avoidance, leverage and company size to earnings management. Based on previous research, we identify some factors can make the company doing earnings management such as corporate governance, tax avoidance, leverage, company size. This research took population and sample from banking companies that listed in IDX 2015-2017. The results show that institutional ownership has significant effect to avoid earnings management. These results also showed that tax avoidance, leverage, Size Company has no significant effect to avoid earnings management.

This study aims to determine the influence of budget participation, locus of control, on budgetar... more This study aims to determine the influence of budget participation, locus of control, on budgetary slack moderated by Large-Scale Social Restrictions (PSBB). Based on previous studies, it is known that the budget participation, locus of control influence on budgetary slack. This study took the population and samples from functional managers and senior / junior staff at several manufacturing companies in the Korin Klapanunggal KM 26.5 area. The results of this study indicate that budget participation and locus of control are influential not significant to the budgetary slack but after moderated their Social Restriction Scale Large (PSBB) note that the Large Scale Social Restrictions (PSBB) strengthen and air-significant effect relationship between budget participation and locus of control of the budgetary slack.

The aim of this study is to determine what factors make banking companies doing earnings manageme... more The aim of this study is to determine what factors make banking companies doing earnings management in Indonesia. Based on previous research, we identify some factors can make the company doing earnings management such as tax avoidance, leverage, company size and corporate governance components for example IO (Institutional Ownership), BOC (Board of commissioner), IC (independent commissioner). The research proved that the banking companies in Indonesia applies corporate governance to improve the quality of financial statement and avoid earnings management. These results also showed that tax avoidance, leverage, size company has no significant effect on earnings management.

The purpose of this study is to examine the effect of profitability and corporate governance on t... more The purpose of this study is to examine the effect of profitability and corporate governance on tax avoidance at manufacturing companies listed in Indonesia Stock Exchange 2012-2016. Data analysis technique used is multiple regression. The population in this study amounted to 18 manufacturing companies listed on the Indonesia Stock Exchange with the annual report period used in research in 2012 until 2016. Total samples used in research using purposive sampling as many as 90 manufacturing companies that have met the study criteria of the total population. Data collection is done by downloading the annual report data on the official website of Indonesia Stock Exchange which is www.idx.co.id and the site of each company. The results of this study show that (1) profitability has a significant negative effect on tax avoidance, (2) the composition of board of commissioners, managerial ownership, and institutional ownership have no significant effect on tax avoidance. Keywords: profitabil...

This study aims to determine the analysis of changes in the cost recovery scheme against the gros... more This study aims to determine the analysis of changes in the cost recovery scheme against the gross split of oil and gas companies in the ETB field. Based on previous research, it can be seen that the comparative analysis of the Change in Cost Recovery Scheme to the Gross Split has found that the Gross Split Scheme is superior to the Cost Recovery Scheme. This study took the population and samples from PT Pertamina, the ETB Field subcontractor. These results indicate that Product Sharing Contract (PSC) Gross Split is considered to be superior compared to PSC Cost Recovery and is feasible to implement because this indicator shows a fairly good sensitivity.

Saudi Journal of Economics and Finance, 2021

This study aims to examine the effect of implementing corporate risk management on fraud preventi... more This study aims to examine the effect of implementing corporate risk management on fraud prevention. This study adopts the COSO framework for risk management system analysis. This research is a quantitative study with a case study approach. The sample in this study were 99 employees who served in 5 business units using the simple random sampling method. The data analysis method used is Structural Equation Modeling (SEM). Based on the results of hypothesis testing, it shows that risk management has a significant effect on fraud prevention. The risk management implemented by PT Taspen can be categorized as good. However, it is still necessary to evaluate, monitor and further refine the company's risk management framework.

Saudi Journal of Business and Management Studies, 2020

This study aims to examine the effect of the effect of Good Corporate Governance, Earning Per Sha... more This study aims to examine the effect of the effect of Good Corporate Governance, Earning Per Share, and Company Characteristics on Earnings Management. Good Corporate Governance is measured using indicators of Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Audit Committee, Earning Per Share, Company Size on Profit ManagementThe banking companies that have gone public are listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The method used is a quantitative method. The population in this study were all banking companies listed on the Indonesia Stock Exchange for four years, namely 2015-2018. Determination of the number of samples was carried out using purposive sampling techniques with certain considerations or criteria so that the samples used in this study were 26 companies. Data collection techniques in this study were carried out in several ways, namely by documentation and literature study. The data obtained were then analyzed using the multiple linear regression analysis model using SPSS version 24. However, before multiple regression analysis was performed first, a descriptive statistical regression analysis and a classic assumption test were performed.

International Journal of Financial Research, 2020

This research wants to find out how far internal control, organization culture and the quality of... more This research wants to find out how far internal control, organization culture and the quality of accounting information system will help the small-medium enterprises (SMEs) to prevent fraud. by applying the case study approach in achieving its aims and objectives. This study is done by a used case study from SMEs in the agriculture industry in Lampung province, Indonesia. The data were collected through observations and semi-structured interviews with employed and managerial staff. This research applied a mixed method in collecting and analyzing data, which were document analyses and interviews. Applying more than a single method in collecting data enables the researcher to compare and to verify the information accuracy (Brewer and Hunter 2006). This method can increase the credibility and validity of the findings because the final bias will depend on one method which later can be avoided (Yin 2012). This type of research is quantitative descriptive research. The purpose of this de...

Jurnal ASET (Akuntansi Riset)

Abstrak Tujuan Utama - Melakukan pengujian empiris terhadap temuan Delmas, Nairn-Brich, and Lim,(... more Abstrak Tujuan Utama - Melakukan pengujian empiris terhadap temuan Delmas, Nairn-Brich, and Lim,(2015) dan Lewandowski et al., (2018) dengan mereplikasi dan extension study serta menganalisis kerangka waktu dan populasi yang lain.Metode - Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Penelitian ini mengambil populasi perusahaan manufaktur yang terdaftar di BEI tahun 2017-2020. Sample terpilih 26 perusahaan dengan 4 tahun pengamatan terpilih 104 data. Pengolahan data dalam penelitian ini menggunakan program Eviews (Econometric Views). Pemilihan sample dengan teknik purposive sampling.Temuan Utama – Carbon emission dan alokasi environmental cost berpengaruh postif pada corporate performance pada perusahaan manufaktur. Kepedulian perusahaan terhadap carbon emission dan environmental cost dapat menunjang corporate performance.Implikasi Teori dan Kebijakan – Implikasi dari penelitian ini adalah manajemen perusahaan lebih fokus pada pengolahan produksi dengan mengu...

Saudi Journal of Economics and Finance

Knowing the impact of the auditor's competence, work experience, and internal control on audit qu... more Knowing the impact of the auditor's competence, work experience, and internal control on audit quality is a goal to be achieved. This type of research uses quantitative research with saturated samples. The data collection technique is primary data that comes from questionnaires, then secondary data is taken from company documentation. The population in this research was 32 internal auditors as respondents at PT Bank Rakyat Indonesia (BRI) Tbk, which is headquartered in Jakarta in the Internal Audit Unit (SKAI). The data analysis technique used SEM with Smart PLS software for windows version 3.0. The results of this research show that audit quality is significantly affected by auditor's internal control, while competence and work experience have no significant effect.

International Journal of Financial Research

This research wants to find out how far internal control, organization culture and the quality of... more This research wants to find out how far internal control, organization culture and the quality of accounting information system will help the small-medium enterprises (SMEs) to prevent fraud. by applying the case study approach in achieving its aims and objectives. This study is done by a used case study from SMEs in the agriculture industry in Lampung province, Indonesia. The data were collected through observations and semi-structured interviews with employed and managerial staff. This research applied a mixed method in collecting and analyzing data, which were document analyses and interviews. Applying more than a single method in collecting data enables the researcher to compare and to verify the information accuracy (Brewer and Hunter 2006). This method can increase the credibility and validity of the findings because the final bias will depend on one method which later can be avoided (Yin 2012). This type of research is quantitative descriptive research. The purpose of this de...

Jurnal ASET (Akuntansi Riset)

ANALISIS PENGARUH KAS DAN SIKLUS HIDUP PERUSAHAAN TERHADAP HARGA MARGIN

Saudi Journal of Economics and Finance

This study aims to determine the effect of the quality of accounting information systems, the qua... more This study aims to determine the effect of the quality of accounting information systems, the quality of accounting information, the security of accounting information systems on end user satisfaction of the S4/HANA System Application Product (SAP) with perceived usefulness as a moderating variable at PT Hakaaston. This study took a population and samples from internal users (users) System Application Product (SAP) S4/HANA on PT Hakaaston. The results of this study indicate that quality of accounting information system and quality of accounting information take effect positive significant on end user satisfaction of S4/HANA System Application Product (SAP) , meanwhile accounting information system security is not take effect positive significant on S4/HANA System Application Product (SAP) end user satisfaction . Then, the quality of accounting information systems, the quality of accounting information and the security of accounting information systems have an effect positive signifi...

Saudi Journal of Economics and Finance

This study tries to ascertain how company characteristics, financial success, and excellent corpo... more This study tries to ascertain how company characteristics, financial success, and excellent corporate governance affect the quality of report disclosures (In Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2020). Purposive sampling was used to determine the sample in this study, which used data from the annual reports of the Indonesia Stock Exchange and riot reports from 2017 to 2020 as the population and sample. The analytical approach of this study uses statistical techniques and the application of Eviews 12. The findings of this study indicate that although company size has no significant effect on the quality of sustainability report disclosure, other factors such as return on assets (ROA), independent commissioners, and audit committees have an effect. Based on the studies that have been conducted, it is evident that many businesses are starting to disclose their launch reports to provide more significant data because the volume of disclosures and the qualit...

Saudi Journal of Economics and Finance

PT. Tirta Investama – Subang Factory is an industrial company engaged in bottled drinking water, ... more PT. Tirta Investama – Subang Factory is an industrial company engaged in bottled drinking water, background of this research is significant increase in product returns of 5 gallons over five years (in 2016 - 2020) from AQUA Group. Purpose of this study was to analyze the cost of quality due to defective products and their impact on the company's performance. This study uses the quantitative destructive method with the seven tools analysis method. The results showed that the increase in conversion costs / industrial costs, especially quality costs, has an impact on the company's performance must be improved.

Saudi Journal of Economics and Finance

The research began with a request from the board of directors where researchers working at the ho... more The research began with a request from the board of directors where researchers working at the hospital asked to prepare a budget based on activities. In addition, the competitive conditions in the hospital industry triggered by various factors require a complete change in the application of management principles in each hospital. Changes in organizational structure, for example, aim to allow flexibility, create a cross-functional team that focuses on patient satisfaction. Changes in human resource management have resulted in performance-based management replacing the function-based management that executives knew and used in the past. This activity-based management requires hospital managers to change the method they use for budgeting, from functional-based budgeting to activity-based budgeting.

Saudi Journal of Business and Management Studies, 2020

The implementation of the Modern Management Accounting System provides many benefits, but require... more The implementation of the Modern Management Accounting System provides many benefits, but requires several facilities and adjustments in order to function properly. Activity Based Budgeting (ABB) is a system that is useful for managing the production process by providing deeper insights into production utilization and resource allocation compared to traditional budgeting systems. This paper examines the possibilities, benefits and difficulties that may be faced in implementing the ABB system in the manufacturing process of PT XYZ frits in the Indonesian ceramic industry. This paper uses an experimental approach in the application of ABB at PT XYZ to determine the occurrence of inaccuracies in natural gas charging and to eliminate activities that are not value added. The cost of natural gas in the production of frits products is the largest production cost. The conclusions show that some benefits can be obtained and provide more accurate cost information and non-value added activities, in this case, the reworking, dripping and resmelting processes can be eliminated.

This study aimed to determine the proposed application of the use of the Activity-Based Budgeting... more This study aimed to determine the proposed application of the use of the Activity-Based Budgeting (ABB) method for cost control of daily and casual workers (a case study at PT. XYZ). Previous studies showed that ABB can provide more accurate information about activities, activity costs, work process time, number of human resources required, total employee costs, and project profit/loss. It can be concluded that the Activity-Based Budgeting (ABB) model can meet the needs of the IT Enterprise budgeting model. This study took the population and samples from functional managers and senior/junior staff in a manufacturing company at PT XYZ. The results of this study indicate that the Activity-Based Budgeting method can detail information related to cost control of daily and casual workers required, making the Activity-Based Budgeting (ABB) calculation method to be considered capable and can meet budgeting needs related to cost control of daily and casual workers.

Audit of State Finance face various challenges such as the limited number of auditors, short audi... more Audit of State Finance face various challenges such as the limited number of auditors, short audit times, and recently the Covid-19 pandemic has caused limited access for auditors to audit evidence so as to increase audit risk. For this reason, it is necessary to improve audit techniques in determining audit priorities. This study aims to determine whether Benford's Law analysis techniques can be useful to help auditors determine audit priorities using a case study on the 2020 Central Government Financial Statement audit. Benford's Law analysis was conducted on 186,160 Capital Expenditure transaction data in 2020 from 86 Ministries/ Agencies which were consolidated in the e-Rekon & LK database application managed by the Ministry of Finance. Using mixed methods, this research begins by validating data requirements, then testing the first digit, the second digit, and the first two digits of expenditure realization data against Benford's Law, both as a whole and by grouping...

Tujuan Penelitian ini adalah untuk mengetahui langkah langkah penyusunan laporan arus kas dan men... more Tujuan Penelitian ini adalah untuk mengetahui langkah langkah penyusunan laporan arus kas dan menghitung analisis rasio laporan arus kas untuk mengukur Penilaian Pencapaian Kinerja Keuangan Perusahaan mendatang, serta mengetahui upaya-upaya yang harus dilakukan untuk meningkatkan arus kas. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif dan metode studi kasus yang bertujuan untuk mendeskripsikan kondisi yang terjadi untuk melihat, mengungkapkan, dan menggambarkan secara tepat hal-hal yang sedang dihadapi serta menarik kesimpulan. Metode analisis data yang digunakan adalah analisis rasio laporan arus kas dan profitabilitas.Hasil penelitian ini menunjukkan bahwa perkembangan arus kas PT Pembangunan Jaya Ancol Tbk pada tahun 2012-2016 mengalami fluktuasi.kinerja keuangan PT Pembangunan Jaya Ancol Tbk berdasarkan laporan arus kas tahun 2012-2016 kurang baik karena PT Pembangunan Jaya Ancol Tbk tidak mampu membayar kewajiban lancar dan total hutangnya melalui arus kas operasi,memiliki kemampuan yang rendah dalam membayar komitmen-komitmennya,serta kurang mampu menyediakan kas untuk memenuhi kewajibannya.Kata kunci : Kinerja Keuangan,Laporan arus kas,Laporan Keuangan Profitabilita

The aim of this study is to find out the relationship between corporate governance (measured by: ... more The aim of this study is to find out the relationship between corporate governance (measured by: institutional ownership; board of commissioner; and independent commissioner), tax avoidance, leverage and company size to earnings management. Based on previous research, we identify some factors can make the company doing earnings management such as corporate governance, tax avoidance, leverage, company size. This research took population and sample from banking companies that listed in IDX 2015-2017. The results show that institutional ownership has significant effect to avoid earnings management. These results also showed that tax avoidance, leverage, Size Company has no significant effect to avoid earnings management.

This study aims to determine the influence of budget participation, locus of control, on budgetar... more This study aims to determine the influence of budget participation, locus of control, on budgetary slack moderated by Large-Scale Social Restrictions (PSBB). Based on previous studies, it is known that the budget participation, locus of control influence on budgetary slack. This study took the population and samples from functional managers and senior / junior staff at several manufacturing companies in the Korin Klapanunggal KM 26.5 area. The results of this study indicate that budget participation and locus of control are influential not significant to the budgetary slack but after moderated their Social Restriction Scale Large (PSBB) note that the Large Scale Social Restrictions (PSBB) strengthen and air-significant effect relationship between budget participation and locus of control of the budgetary slack.

The aim of this study is to determine what factors make banking companies doing earnings manageme... more The aim of this study is to determine what factors make banking companies doing earnings management in Indonesia. Based on previous research, we identify some factors can make the company doing earnings management such as tax avoidance, leverage, company size and corporate governance components for example IO (Institutional Ownership), BOC (Board of commissioner), IC (independent commissioner). The research proved that the banking companies in Indonesia applies corporate governance to improve the quality of financial statement and avoid earnings management. These results also showed that tax avoidance, leverage, size company has no significant effect on earnings management.

The purpose of this study is to examine the effect of profitability and corporate governance on t... more The purpose of this study is to examine the effect of profitability and corporate governance on tax avoidance at manufacturing companies listed in Indonesia Stock Exchange 2012-2016. Data analysis technique used is multiple regression. The population in this study amounted to 18 manufacturing companies listed on the Indonesia Stock Exchange with the annual report period used in research in 2012 until 2016. Total samples used in research using purposive sampling as many as 90 manufacturing companies that have met the study criteria of the total population. Data collection is done by downloading the annual report data on the official website of Indonesia Stock Exchange which is www.idx.co.id and the site of each company. The results of this study show that (1) profitability has a significant negative effect on tax avoidance, (2) the composition of board of commissioners, managerial ownership, and institutional ownership have no significant effect on tax avoidance. Keywords: profitabil...

This study aims to determine the analysis of changes in the cost recovery scheme against the gros... more This study aims to determine the analysis of changes in the cost recovery scheme against the gross split of oil and gas companies in the ETB field. Based on previous research, it can be seen that the comparative analysis of the Change in Cost Recovery Scheme to the Gross Split has found that the Gross Split Scheme is superior to the Cost Recovery Scheme. This study took the population and samples from PT Pertamina, the ETB Field subcontractor. These results indicate that Product Sharing Contract (PSC) Gross Split is considered to be superior compared to PSC Cost Recovery and is feasible to implement because this indicator shows a fairly good sensitivity.

Saudi Journal of Economics and Finance, 2021

This study aims to examine the effect of implementing corporate risk management on fraud preventi... more This study aims to examine the effect of implementing corporate risk management on fraud prevention. This study adopts the COSO framework for risk management system analysis. This research is a quantitative study with a case study approach. The sample in this study were 99 employees who served in 5 business units using the simple random sampling method. The data analysis method used is Structural Equation Modeling (SEM). Based on the results of hypothesis testing, it shows that risk management has a significant effect on fraud prevention. The risk management implemented by PT Taspen can be categorized as good. However, it is still necessary to evaluate, monitor and further refine the company's risk management framework.

Saudi Journal of Business and Management Studies, 2020

This study aims to examine the effect of the effect of Good Corporate Governance, Earning Per Sha... more This study aims to examine the effect of the effect of Good Corporate Governance, Earning Per Share, and Company Characteristics on Earnings Management. Good Corporate Governance is measured using indicators of Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, Audit Committee, Earning Per Share, Company Size on Profit ManagementThe banking companies that have gone public are listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The method used is a quantitative method. The population in this study were all banking companies listed on the Indonesia Stock Exchange for four years, namely 2015-2018. Determination of the number of samples was carried out using purposive sampling techniques with certain considerations or criteria so that the samples used in this study were 26 companies. Data collection techniques in this study were carried out in several ways, namely by documentation and literature study. The data obtained were then analyzed using the multiple linear regression analysis model using SPSS version 24. However, before multiple regression analysis was performed first, a descriptive statistical regression analysis and a classic assumption test were performed.

International Journal of Financial Research, 2020

This research wants to find out how far internal control, organization culture and the quality of... more This research wants to find out how far internal control, organization culture and the quality of accounting information system will help the small-medium enterprises (SMEs) to prevent fraud. by applying the case study approach in achieving its aims and objectives. This study is done by a used case study from SMEs in the agriculture industry in Lampung province, Indonesia. The data were collected through observations and semi-structured interviews with employed and managerial staff. This research applied a mixed method in collecting and analyzing data, which were document analyses and interviews. Applying more than a single method in collecting data enables the researcher to compare and to verify the information accuracy (Brewer and Hunter 2006). This method can increase the credibility and validity of the findings because the final bias will depend on one method which later can be avoided (Yin 2012). This type of research is quantitative descriptive research. The purpose of this de...

Jurnal ASET (Akuntansi Riset)

Abstrak Tujuan Utama - Melakukan pengujian empiris terhadap temuan Delmas, Nairn-Brich, and Lim,(... more Abstrak Tujuan Utama - Melakukan pengujian empiris terhadap temuan Delmas, Nairn-Brich, and Lim,(2015) dan Lewandowski et al., (2018) dengan mereplikasi dan extension study serta menganalisis kerangka waktu dan populasi yang lain.Metode - Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Penelitian ini mengambil populasi perusahaan manufaktur yang terdaftar di BEI tahun 2017-2020. Sample terpilih 26 perusahaan dengan 4 tahun pengamatan terpilih 104 data. Pengolahan data dalam penelitian ini menggunakan program Eviews (Econometric Views). Pemilihan sample dengan teknik purposive sampling.Temuan Utama – Carbon emission dan alokasi environmental cost berpengaruh postif pada corporate performance pada perusahaan manufaktur. Kepedulian perusahaan terhadap carbon emission dan environmental cost dapat menunjang corporate performance.Implikasi Teori dan Kebijakan – Implikasi dari penelitian ini adalah manajemen perusahaan lebih fokus pada pengolahan produksi dengan mengu...

Saudi Journal of Economics and Finance

Knowing the impact of the auditor's competence, work experience, and internal control on audit qu... more Knowing the impact of the auditor's competence, work experience, and internal control on audit quality is a goal to be achieved. This type of research uses quantitative research with saturated samples. The data collection technique is primary data that comes from questionnaires, then secondary data is taken from company documentation. The population in this research was 32 internal auditors as respondents at PT Bank Rakyat Indonesia (BRI) Tbk, which is headquartered in Jakarta in the Internal Audit Unit (SKAI). The data analysis technique used SEM with Smart PLS software for windows version 3.0. The results of this research show that audit quality is significantly affected by auditor's internal control, while competence and work experience have no significant effect.

International Journal of Financial Research

This research wants to find out how far internal control, organization culture and the quality of... more This research wants to find out how far internal control, organization culture and the quality of accounting information system will help the small-medium enterprises (SMEs) to prevent fraud. by applying the case study approach in achieving its aims and objectives. This study is done by a used case study from SMEs in the agriculture industry in Lampung province, Indonesia. The data were collected through observations and semi-structured interviews with employed and managerial staff. This research applied a mixed method in collecting and analyzing data, which were document analyses and interviews. Applying more than a single method in collecting data enables the researcher to compare and to verify the information accuracy (Brewer and Hunter 2006). This method can increase the credibility and validity of the findings because the final bias will depend on one method which later can be avoided (Yin 2012). This type of research is quantitative descriptive research. The purpose of this de...

Jurnal ASET (Akuntansi Riset)

ANALISIS PENGARUH KAS DAN SIKLUS HIDUP PERUSAHAAN TERHADAP HARGA MARGIN