Profit Jurnal Administrasi Bisnis最新文献

{"title":"Hubungan Literasi Digital dengan Keputusan Belanja Online","authors":"Nancy Tangguh Marlina Sianipar, Sartika Djamaluddin","doi":"10.14710/jab.v12i2.52938","DOIUrl":"https://doi.org/10.14710/jab.v12i2.52938","url":null,"abstract":"Online shopping attracts special attention because transactions for goods/services are able to be applied anytime and anywhere. Digital literacy was indicated having impact to push a person doing online shopping. By having optimal digital literacy, the increasing trend of internet users’ share was expected to be in line with the increase of online shopping. The purpose of this study was to investigate the relationship between digital literacy and online shopping decision, taking account into individual characteristics, digital infrastructure, regional characteristics, before and at the beginning of the pandemic in Indonesia. This study analyse cross section data based on Indonesian survey in 2019 and 2020 using the probit model. The results show that digital literacy has a significantly greater probability to push online shopping decision. In addition, the middle education group, the millennial, the population living in Java and Bali, as well as the fifth income quintile population significantly correlate with individual decision to shop online. This opportunity can be utilized by MSME to differ the products to those intended market segments.Belanja online merupakan salah satu pemanfaatan internet yang sangat menjanjikan karena transaksi barang atau jasa dapat terjadi tanpa dibatasi ruang dan waktu. Salah satu faktor yang diperkirakan mendorong seseorang untuk melakukan belanja online adalah pemahaman individu atas literasi digital. Dengan literasi digital yang optimal, tren peningkatan porsi pengguna internet diharapkan sejalan dengan peningkatan penggunaan internet untuk berbelanja online. Tujuan penelitian ini adalah menyelidiki hubungan literasi digital dan keputusan belanja online dengan mempertimbangkan karakteristik individu, infrastruktur digital, karakteristik wilayah, sebelum dan pada awal masa pandemi di Indonesia. Penelitian ini menganalisis data cross section berdasarkan hasil survei penduduk Indonesia pada tahun 2019 dan 2020 menggunakan model probit. Hasil penelitian menunjukkan bahwa literasi digital secara signifikan memiliki peluang lebih besar terhadap keputusan individu untuk belanja online. Selain itu, kelompok middle education, milenial, penduduk berdomisili di Jawa dan Bali, serta penduduk kuintil pendapatan kelima secara signifikan berpeluang lebih besar terhadap keputusan individu untuk belanja online. Peluang ini dapat dimanfaatkan oleh para pelaku UMKM untuk mendiferensiasi produknya pada segmen pasar dimaksud.","PeriodicalId":31577,"journal":{"name":"Profit Jurnal Administrasi Bisnis","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136070427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Impact of Transparency and Government Spending on Tax Ratio in ECOWAS Nations: Pre–COVID Era","authors":"Ezekiel A. Adigbole, Taiwo Azeez Olaniyi, Olufemi Adebayo Oladipo, Abdulrasaq Funsho Kuranga, Oluwaseye Grace Fakile, Adenike O. Oladipo","doi":"10.14710/jab.v12i2.51211","DOIUrl":"https://doi.org/10.14710/jab.v12i2.51211","url":null,"abstract":"Tax payment is a phenomenon of global significance irrespective of national differences, ideologies, and uniqueness. In this regard, government expenditure scrutiny and transparent reporting have emerged as an important development in social policy that could help boost tax revenue, although less questioned. Therefore, this study examined the impacts of transparency, and government spending (on health, education, and infrastructure) on tax ratio in ECOWAS nations. This study adopted ex-post facto research design. The secondary data used were collected from fifteen (15) ECOWAS countries and covered the selected pre – COVID period of 2012 to19 (8 years). Panel data regression technique was used to estimate the data collected. The results of the analysis revealed that: transparency positively impact on tax ratio in ECOWAS nation; and government spending on Education and Infrastructure positively impact on tax ratio; while government spending on health has no significant impact on tax ratio among ECOWAS nations. This study concluded that transparency and government spending jointly impact tax ratio in ECOWAS nations. The study therefore recommended that tax authorities should embrace the principle of informational, participatory, and accountability transparency to facilitate a tax system capable of closing tax gap.","PeriodicalId":31577,"journal":{"name":"Profit Jurnal Administrasi Bisnis","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135205114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Reinvensi New Governance Bisnis Buah Mangga Berkelanjutan (Studi pada Ekonomi Buah Mangga Gedong di Jawa Barat, Indonesia)","authors":"Anang Muftiadi, Heru Ryanto, Teguh Santoso, Pandi Pardian, Adhadian Akbar, Mia Meliani","doi":"10.14710/jab.v12i2.54996","DOIUrl":"https://doi.org/10.14710/jab.v12i2.54996","url":null,"abstract":"Success and sustainability of business requires alignment of institutions and the ecosystem. Aligment weaknesses in Gedong Mango fruit, from Sumedang, Jawa Barat coincide with export market prospect to Japan and high value-added of processing . Therefore a new governance framework is required. This study aims to calculate the value added in value chain using the Hayami Method and mapping power and interests of stakeholders. as foundation of new a governance system. The results show that the economy of Gedong Mango Sumedang is evolutionarily disadvantageous for position and income of farmers, as indicated by un-even distribution of value-added in the supply chain and uncertainty of direction of change. The negative impact is that the prospect of large market will not be able to increase and balancing income and welfare of farmers and other stakeholders. A new business governance transformed by positioning the cooperative as a node of relationship and as driver, which is directed by a committee of stakeholder representatives with government facilitation.Keberhasilan dan keberlanjutan bisnis membutuhkan kelembagaan yang selaras dengan ekosistem. Kelemahan dalam hal tersebut dihadapi oleh produk buah Mangga Gedong dari Sumedang Jawa Barat, ketika prospek pasar ekspor ke Jepang dan nilai tambah hasil pengolahannya tinggi. Untuk itu, diperlukan suatu kerangka governance baru yang tepat. Penelitian ini bertujuan menghitung nilai tambah dan rantai nilai Mangga Gedong menggunakan Metode Hayami dan memetakan power dan interest para stakeholders menjadi suatu sistem governance. Hasil penelitian menunjukkan bahwa perkonomian Mangga Gedong Sumedang secara evolutif kurang menguntungkan posisi dan pendapatan petani yang ditunjukkan oleh ketidakseimbangan distribusi nilai tambah pada rantai pasok dan ketidakpastian arah perubahan. Dampak negatifnya, prospek pasar yang besar tidak akan dapat meningkatkan pendapatan dan kesejahteraan petani dan stakeholders lain secara seimbang. Karena itu diperlukan new business governance formdengan cara memposisikan koperasi sebagai simpul relasi dan driver yang diarahkan oleh komite para wakil stakeholders dengan fasilitasi pemerintah.","PeriodicalId":31577,"journal":{"name":"Profit Jurnal Administrasi Bisnis","volume":"158 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134981479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Peran Mediasi Employee Silence dalam Hubungan Antara Perceived Organizational Politics dan Work Engagement","authors":"Rizal Budi Prasetyo, Nuri Herachwati, Gebrina Ayu Pramesti","doi":"10.14710/jab.v12i2.56224","DOIUrl":"https://doi.org/10.14710/jab.v12i2.56224","url":null,"abstract":"Perceived organizational politics reflects individual’s perception on organization’s political practices that are purposively designed to benefit, protect, or enhance personal or group interests while jeopardizing the needs of organization and its members. This type of workplace stressor has adverse effect to employee’s work motivation and attitude, such as lowering work engagement levels. However, little is known about the underlying mechanism of how perceived organizational politics influence work engagement. Employing conservation of resources theory, this paper identifies employee silence as a mediating mechanism linking the impact of perceived organizational politics on employee’s work engagement. This study employed a quantitative approach using samples of 236 government employees in Indonesia. This study found that perceived organizational politics positively correlates with employee silence, while employee silence negatively influences work engagement level. Moreover, the results confirmed that employee silence has mediating effect in the relationship of perceived organizational politics with work engagement. Therefore, stakeholders in government institutions must take efforts to prevent political practices that can harm their organizations.Perceived organizational politics merupakan persepsi individu terhadap praktik politik organisasi yang secara sengaja dirancang untuk menguntungkan, melindungi, atau memaksimalkan kepentingan pribadi atau kelompok. Akan tetapi, di sisi lain, politik yang terjadi di dalam organisasi tersebut dapat membahayakan kebutuhan organisasi dan anggotanya. Bentuk tekanan di tempat kerja ini berdampak negatif pada sikap pegawai terhadap pekerjaannya, seperti menurunkan tingkat work engagement. Namun, mekanisme yang mendasari bagaimana perceived organizational politics memengaruhi work engagement masih belum banyak diketahui. Penelitian ini, dengan menggunakan teori conservation of resources, mengidentifikasi sikap employee silence sebagai mekanisme mediasi yang menghubungkan dampak perceived organizational politics terhadap work engagement. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan sampel 236 pegawai pemerintah di Indonesia. Hasil penelitian ini menunjukkan bahwa perceived organizational politics memiliki dampak negatif pada work engagement, sementara itu employee silence berkorelasi negatif dengan work engagement. Penelitian ini juga membuktikan bahwa employee silence memiliki efek mediasi dalam hubungan antara perceived organizational politics dengan work engagement. Oleh karena itu, para pemangku kepentingan di instansi pemerintah harus melakukan upaya-upaya untuk mencegah terjadinya praktik politik yang dapat merugikan organisasinya.","PeriodicalId":31577,"journal":{"name":"Profit Jurnal Administrasi Bisnis","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135517001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Peran Religiosity, Entrepreneurial Self-Efficacy, dan Entrepreneurial Passion terhadap Persistence dalam Menjalankan Usaha","authors":"Jessica Aurelia Setiawan, Retno Ardianti","doi":"10.14710/jab.v12i2.52081","DOIUrl":"https://doi.org/10.14710/jab.v12i2.52081","url":null,"abstract":"Despite the low level of new venture survival particularly during the period of economic crisis, extant studies have not explained much about factors that contribute to entrepreneurial persistence. Therefore, this study aims to explain entrepreneurial persistence by testing the effects of religiosity, entrepreneurial self-efficacy and entrepreneurial passion on entrepreneurial persistence. This study uses a quantitative approach; using data from 150 entrepreneurs living in some major cities in Indonesia. The data was obtained through an online questionnaire and was analysed by using SmartPLS version 4. Our results show the effects of religiosity, entrepreneurial self-efficacy, and entrepreneurial passion on entrepreneurial persistence. In addition, the results show the role of entrepreneurial passion as a mediating variable in the relationship between entrepreneurial self-efficacy and persistence. However, the result does not indicate the role of entrepreneurial passion as a mediating variable in the relationship between religiosity and persistence. Overall, the results suggest the important role of self-efficacy, passion, and religiosity in supporting entrepreneurial persistence.Di tengah rendahnya tingkat keberlangsungan usaha baru terutama pada masa krisis, penelitian selama in belum banyak menjelaskan tentang faktor yang berkontribusi terhadap entrepreneurial persistence atau kegigihan entrepreneur dalam menjalankan usaha. Oleh karena itu, penelitian ini dilakukan dengan tujuan untuk menjelaskan entrepreneurial persistence dengan menguji peran religiosity, entrepreneurial self-Efficacy dan entrepreneurial passion. Penelitian ini menggunakan pendekatan kuantitatif dengan data yang didapat dari 150 pengusaha di berbagai kota di Indonesia. Data primer dalam penelitian ini diperoleh melalui sebuah survey online dan diolah dengan menggunakan Smart PLS versi 4. Hasil penelitian ini menunjukkan bahwa religiosity, entrepreneurial self-efficacy, dan entrepreneurial passion memiliki pengaruh terhadap entrepreneurial persistence. Selain itu, hasil penelitian juga menunjukkan peran mediasi entrepreneurial passion dalam hubungan antara entrepreneurial self-efficacy dengan persistence. Akan ttetapi peran sebagai variabel mediasi ini tidak terdapat dalam hubungan antara religiosity dengan persistence. Secara keseluruhan, hasil penelitian ini menunjukkan pentingnya self-efficacy, passion dan religiositas seorang entrepreneur untuk mendukung kegigihannya dalam berwirausaha","PeriodicalId":31577,"journal":{"name":"Profit Jurnal Administrasi Bisnis","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135621218","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Individual Abilities of Managers sebagai Mediasi Pengaruh Self-Leadership terhadap Entrepreneurial Intention pada Generasi Millenial Kota Malang","authors":"Choirul Anam, Sudarmiatin Sudarmiatin, Agus Hermawan","doi":"10.14710/jab.v12i2.49956","DOIUrl":"https://doi.org/10.14710/jab.v12i2.49956","url":null,"abstract":"This paper explains Individual Abilities of Managers as a mediation of the influence of Self-Leadership on Entrepreneurial Intention in the Millennial Generation of Malang City. Types of quantitative research with explanatory research methods. The sample taken was millennials as many as 161 respondents. data collection with questionnaires and using Smart-PLS as its analysis tool. The results showed that Self Leadership directly has a significant effect on Entrepreneurial Intention. Furthermore, Self Leadership has a significant effect on Individual Abilities of Managers has a significant effect on Entrepreneurial Intention. Then, Individual Abilities of Managers have a significant effect on Entrepreneurial Intention. Finally, Individual Abilities of Managers are indirectly capable of being partial mediating variables.Artikel ini menjelaskan Individual Abilities of Managers sebagai mediasi pengaruh Self-Leadership terhadap Entrepreneurial Intention pada generasi Millenial Kota Malang. Jenis penelitian kuantitatif dengan metode explanatory research. Sampel yang diambil adalah generasi millenial sebanyak 161 responden. Pengumpulan data dengan kuesioner dan menggunakan Smart-PLS sebagai alat analisisnya. Hasil penelitian menunjukkan bahwa secara langsung Self Leadership berpengaruh signifikan terhadap Entrepreneurial Intention. Selanjutnya, Self Leadership berpengaruh signifikan terhadap Individual Abilities of Managers berpengaruh signifikan terhadap Entrepreneurial Intention. Kemudian, Individual Abilities of Managers berpengaruh signifikan terhadap Entrepreneurial Intention. Terakhir, Individual Abilities of Managers secara tidak langsung mampu menjadi variabel mediasi bersifat mediasi sebagian.","PeriodicalId":31577,"journal":{"name":"Profit Jurnal Administrasi Bisnis","volume":"281 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135877003","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Why Personal Characteristics of Innovative Leadership Can Drive Organizational Competitive Advantage? A Literature Review with Integrative Approach","authors":"Asrarudin - Asrarudin","doi":"10.14710/jab.v12i2.50805","DOIUrl":"https://doi.org/10.14710/jab.v12i2.50805","url":null,"abstract":"This research is qualitative research that investigates the multi-characteristics of innovative leadership that drives the organization's competitive advantage by applying an integrative review of literature approach. Data and information are adopted from research outputs published in indexed and reputable journals in 2012-2021. Based on several articles reviewed the author found that there are three core competencies of innovative leaders: managerial, conceptual and team-building skills. These embedded competencies can shape innovative attitude and behaviour of subordinates which consistently and sustainably will enhance individual and collective productivity. In the long term it can boost organizational competencies in all level of management hierarchy. Personal characteristics of innovative leader consist of (1) clear and strong vision; (2) consistent integrity; (3) partnership working; (4) two-way communication; (5) managing uncertain changing environments; (6) thinking creatively and innovatively; (7) understand the issues comprehensively; (8) problems solving; (9) positive and energetic thinking; (10) mental health stability; and (11) adequate physical health. In principle, personal characteristics of characteristic of innovative leader consist of hard and soft personal unique competencies. The results of this research study reveal that the personal characteristics of innovative leadership as a role model are able to build subordinates' innovative behaviour which is consistently and continuously able to increase the organization's competitive advantage.","PeriodicalId":31577,"journal":{"name":"Profit Jurnal Administrasi Bisnis","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135355206","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Financial Depth and Stock Returns in Sub-Saharan Africa: A Three-Country Comparative Study","authors":"Funso David Dare, Wale Henry Agbaje","doi":"10.14710/jab.v12i2.49147","DOIUrl":"https://doi.org/10.14710/jab.v12i2.49147","url":null,"abstract":"This study examined the relationship between financial depth indicators and the stock returns in three selected Sub-Saharan African (SSA) countries from 1990-2019 comparatively. Specifically, the study investigated the effect of financial depth variables (ratios of market capitalization to the Gross Domestic Product (GDP); monetary/liquidity in circulation (M3) to the GDP; lending/savings rate spread, financial sector contribution to GDP; credit to private sector to GDP; Central Bank assets to GDP and commercial banks liabilities to GDP) on the stock market returns of the selected Anglophone SSA countries (Kenya, Nigeria and South Africa). The study employed descriptive statistics, correlations, Johansen co-integration, vector autoregressive (VAR) and Granger causality to analyze the data of selected countries and compare the results to identify the different natures of effects of financial depth on stock returns. Results revealed, that, to a large extent, financial depth variables promote stock market growth in Kenya but there was no evidence that the former significantly affected the latter in Nigeria. However, in South Africa, financial depth variables have significant negative effect on stock returns, at least, in the short-run. These results imply that, comparatively, there are marked differences among the three countries with respect to the effect of financial depth on stock returns. Nevertheless, there is evidence of causal relationship between the variables in the three countries. The study concluded that financial depth has significant effects on stock returns in Kenya and South Africa but not in Nigeria. It is therefore recommended that monetary authorities should develop strategies that will minimize monetary policy lags which delay the transmission of policy effects on the target in the short run. Also, governments and the Central Banks of the countries under study, especially Nigeria and South Africa should re-appraise their financial depth efforts vis-à-vis stock market development.","PeriodicalId":31577,"journal":{"name":"Profit Jurnal Administrasi Bisnis","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135756471","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Word Of Mouth Terhadap Keputusan Pembelian Produk Natasha Skin Care Jakarta Pusat","authors":"Inggit Dessy Susanti, A. P. D. T. Waru, Yunita Janah","doi":"10.31294/jab.v3i1.2020","DOIUrl":"https://doi.org/10.31294/jab.v3i1.2020","url":null,"abstract":"Klinik kecantikan merupakan salahsatu jenis peluang bisnis industri kecantikan yang digandrungi oleh masyarakat saat ini. Ada banyak jenis perawatan dan skincare yang ditawarkan oleh berbagai klinik kecantikan. Semakin banyak referensi menyebabkan kehati-hatian dalam menentukan skincare yang akan digunakan sehingga sebelum membuat keputusan, calon konsumen cenderung melakukan proses pencarian informasi dan filtrasi. Proses pencarian informasi dapat dilakukan dengan melihat review baik dari toko online atau melihat para beauty vlogger yang dipercaya, bisa juga dengan cara yang mudah yakni bertanya kepada kerabat terpercaya mengenai berbagai alternatif produk yang tersedia. Dalam penelitian ini yang menjadi populasi adalah pelanggan executive member Natasha Skin Care, adapun pengolahan data menggunakan SPSS 22 dengan tujuan untuk mengetahui besaran pengaruh word of mouth dalam mempengaruhi keputusan pembelian produk Natasha Skin Care. Hasil penelitian menunjukkan bahwa keputusan pembelian dipengaruhi oleh word of mouth secara positif dan signifikan sebesar 42.2%. Hal ini menunjukkan bahwa semakin meningkatknya word of mouth akan menaikkan keputusan pembelian konsumen terhadap pembelian produk Natasha Skin Care. \u0000Keyword: word of mouth, keputusan pembelian","PeriodicalId":31577,"journal":{"name":"Profit Jurnal Administrasi Bisnis","volume":"2007 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88199893","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Dengan Intellectual Capital Sebagai Mediasi Dan Manajemen Laba Sebagai Moderasi","authors":"Achmad Ridwan","doi":"10.31294/jab.v3i1.1959","DOIUrl":"https://doi.org/10.31294/jab.v3i1.1959","url":null,"abstract":"Tujuan dalam penelitian ini untuk mendapatkan bukti empiris fraud risk factor pada fraud pentagon untuk mendeteksi kecurangan laporan keuangan menggunakan skor beneish. Sampel dalam penelitian ini terdiri dari 240 laporan keuangan perusahaan pada tahun 2017-2021 dengan 73 laporan keuangan perusahaan terindikasi melakukan fraud. Teknik analisis menggunakan Partial Least Square. Hasil dan temuan penelitian menunjukkan bahwa tekanan (dengan proksi stabilitas keuangan dan ROA), rasionalisasi, arogansi, intellectual capital, dan non discretionary accrual memiliki pengaruh signifikan terhadap kecurangan laporan keuangan sementara kesempatan (dengan proksi ineffective monitoring), dan kapabilitas tidak memiliki pengaruh signifikan. Sementara itu, ROA ketika dimediasi oleh intellectual capital, ineffective monitoring dan kapabilitas ketika dimoderasi oleh non discretionary accrual memiliki pengaruh signifikan terhadap kecurangan laporan keuangan pada perusahaan infrastruktur, utilitas dan transportasi di Indonesia yang listing di BEI.","PeriodicalId":31577,"journal":{"name":"Profit Jurnal Administrasi Bisnis","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87975248","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}