JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi

Leadership Style and Quality Control System on Managerial Performance in a Public Accounting Firm: Mediated Balanced Scorecard Measurement

2024-03-28T16:33:46+00:00

This research aims to examine the influence of transformational leadership style and quality control system on managerial performance with balanced scorecard measurement as a mediation in public accounting firms in the DKI Jakarta region. The research is based on the numerous public accounting firms that have been sanctioned by regulators, raising questions about the aspect of managerial performance. The study is grounded in agency theory as accountability in decision-making and contingency theory as the management role in a public accounting firm's organization. The research is quantitative with primary data from the population of auditors in public accounting firms in the DKI Jakarta region. The sample was selected using purpose sampling, and a total of 120 auditors were chosen. The research technique involves descriptive statistics using the SEM-PLS 4.0 tool. The research results yield two conclusions. The first model indicates that transformational leadership style partially influences balanced scorecard measurement, quality control system partially influences balanced scorecard measurement, transformational style partially influences managerial performance, quality control system partially influences managerial performance, and balanced scorecard measurement influences managerial performance. The second model shows that quality control system is mediated by balanced scorecard measurement influences managerial performance. Meanwhile, transformational leadership style mediated by balanced scorecard measurement does not influence managerial performance.

The Influence of Independence, Competence and Time Budget Pressure on Audit Quality with Auditor Ethics as a Moderating Variable at Big Ten Public Accounting Firms

2024-03-08T07:21:52+00:00

This study aims to determine "the influence of independence, competence and time budget pressure on audit quality with auditor ethics as a moderating variable". The method in this research is quantitative with primary data sources. The population in this study are auditors who work at Public Accounting Firms in the DKI Jakarta area who are members of the Big Ten and are registered as IAPI members. Sampling was carried out using probability sampling so that the minimum sample used in this research was 83 respondents. The data analysis used in the research is SEM PLS data analysis version 4.0 Based on the results of research using hypothesis testing, it shows that Independence, Competence and Time Budget Pressure have a significant effect on Audit Quality. Auditor Ethics are able to moderate Independence, Competence and Time Budget Pressure.

The Effect of Social Media Promotion on Customer Loyalty Tekun.id Garut

2024-01-22T03:02:17+00:00

Social media is a forum that is widely used by marketers in disseminating information about a product to consumers. The purpose of this study was to examine the effect of social media promotion on customer loyalty Tekun.id Garut. The method in this study uses quantitative methods. The population in this study were Tekun.id Garut consumers. The number of samples taken in this study amounted to 97 samples. The data collection technique was carried out using a questionnaire. The analysis methods in this study include validity and reliability tests, simple linear regression analysis. The results of this study state that social media promotion has a significant positive effect on consumer loyalty Tekun.id Garut.

The Influence of Institutional Ownership and Debt Policy on Dividend Policy and Profitability as a Moderation Variable

2023-10-16T05:30:53+00:00

This research aims to examine the influence of institutional ownership and debt policy on dividend policy with profitability as a moderating variable (in IDX30 index companies listed on the Indonesian stock exchange in 2019-2021). The research method used in this research is quantitative research and uses secondary data collection techniques in the form of annual reports. The sample in this study was selected using a purposive sampling method and a sample of 16 IDX30 companies was obtained that met the sample criteria. The data analysis method used is multiple linear regression analysis and moderated regression analysis. The results of this research indicate that institutional ownership and debt policy have no effect on dividend policy. Moderating profitability can weaken the influence of institutional ownership on dividend policy. And profitability can strengthen the influence of debt policy on dividend policy.

The Influence of Local Own Source Revenue, Fiscal Balance Transfer and Regional Budget Expenditure on Sustainable Development Goals (SDGs) Social Aspects in Palangka Raya City

2024-06-23T13:06:17+00:00

This study examines the impact of Regional Revenue Local Own Source Revenue and Balancing Funds on the achievement of Sustainable Development Goals (SDGs) in social aspects in Palangka Raya City, mediated by Regional Expenditure. Utilizing secondary data from 2010 to 2022, the study employs path analysis to explore the relationships between Regional Original Revenue Local Own Source Revenue, Regional Expenditure, and SDGs. The results indicate that Local Own Source Revenuehas a positive but non-significant influence on Regional Expenditure, whereas Balancing Funds show a significant positive impact on Regional Expenditure. In the context of social SDGs, Local Own Source Revenue demonstrates a significant positive effect, but the impact of Balancing Funds on social SDGs is not significant. Furthermore, both Local Own Source Revenue and Balancing Funds, when mediated by Regional Expenditure, exhibit a negative and non-significant effect on social SDGs. These findings underline the challenges of using fiscal levers to achieve social development goals within the framework of fiscal decentralization.

Effectiveness of Management Accounting Systems, Management Control Systems, and Environmental Uncertainty on Managerial Performance with Decentralization as A Moderation Variable

2024-06-19T15:53:43+00:00

This research aims to determine "the effectiveness of management accounting systems, management control systems and environmental uncertainty on managerial performance with decentralization as a moderating variable". The method in this research is quantitative with primary data sources. The population in this study was the Regional General Hospital (RSUD) in DKI Jakarta. The samples for this research were heads of divisions, heads of subfields, heads of sections, heads of subsections as well as heads of installations and staff at Regional General Hospitals in DKI Jakarta with a total of 104 respondents. The data analysis used in the research was SEM PLS version 3.00 data analysis. Based on the results of research using hypothesis testing, it shows that the Management Accounting System has a significant effect on Managerial Performance. The Management Control System does not have a significant effect on Managerial Performance. Environmental Uncertainty has a significant influence on Managerial Performance. Decentralization does not moderate the influence of the Management Accounting System on Managerial Performance. Decentralization moderates the influence of Environmental Uncertainty on Managerial Performance. Decentralization moderates the influence of the Management Control System on Managerial Performance