Volume 6, Issue 7. ISSN 2201-1323
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Does the Indonesia Composite Index get Affected By The Asia Composite Index? Sakina Ichsania, Citra Marianab, Diah Andaric, a,b,cWidyatama University, Bandung, Indonesia Email: sakina.ichsani@widyatama.ac.id Activities in the capital market are always linked to the stock price index. If there is a large movement in the stock index in a country, then the surrounding countries that are still in one regional region will be affected. This study aims to determine the effect of the Asia Composite Index on the Indonesia Composite Index in 2018. The results show that together the Nikkei 225 (N225), the Hang Seng Index (HIS), the Shanghai Composite Index (SSE), the Korea Composite Stock Price Index (KS11) and Taiwan Capitalization Weighted Stock Index (TAIEX) have an effect on the Indonesia / Jakarta Composite Index (JKSE) of 80.17%. While partially N225 have negative effects on the JKSE but the SSE and the TAIEX have positive effects on the JKSE. The HIS and the KS11 have no effect on the JKSE. The suggestion for this research is that stakeholders always pay attention to the movements of the global Asian index, especially the N225 in Japan, the SSE in China and the TAIEX in Taiwan. Pages 1 to 13 |
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Compensation Improvement and Motivation on Employee Performance in Pt. X in Bandung Sari Dewi Oktari1, Agatha Rinta Suhardi2, a,bFaculty of Business and Management, Widyatama University, Indonesia Email: sari.dewi@widyatama.ac.id, agatha.rinta@widyatama.ac.id Giving compensation and motivation is very important to support employee performance satisfaction so that employee productivity improves. Likewise, providing compensation for the performance of employees will provide reciprocal contributions to the survival of the organization or company. The purpose of this study is to find out how the compensation received by employees, at PT. X in Bandung, increases work motivation and its relationship in improving employee performance. The Research method uses regression analysis. The variables used are compensation and motivation as independent variables, employee performance as the dependent variable. The results of this study are that compensation and motivation at PT. X in Bandung jointly influences employee performance. Pages 14 to 26 |
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Structure of Ownership on Profitability Manufacturing Company Mining Sector Shendy Amaliaa, Ratna Komala Putrib, a,bWidyatama University, Bandung, Indonesia Email: shendy.amalia@widyatama.ac.id ; ratna.komala @ widyatama.ac.id This study aims to evaluate the influence of ownership structure on profitability of manufacturing companies in the metal industry sub-sector and the like that are listed on the Indonesia Stock Exchange (IDX). The ownership structure variable consists of managerial and institutional ownership. Variable profitability is measured using Return On Assets (ROA). This study used a sample of 23 manufacturing companies in other metals and minerals sub-sectors that were listed on the Stock Exchange in 2014-2018. The analysis technique used for hypothesis testing is multiple regression using Eviews 8. Based on the results of testing and discussion the results show that managerial ownership has a negative effect on the profitability of the company. However, institutional ownership variables have a positive effect on company profitability. Pages 27 to 39 |
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Analysis of Development of High School, Vocational School, and Total Unemployment in Indonesia and its Solutions in Response to Industrial Revolution 4.0 Sugiartiningsiha, Hesty Juni Tambuati Subingb, Yati Mulyatic, a,b,cFaculty of Economics, Widyatama University, Indonesia Email: sugiarti.ningsih@widyatma.ac.id Unemployment is a major macroeconomic problem that can disrupt the peace of the Indonesian people and must be handled properly. The purpose of this study is to analyse the development of high school, vocational and total unemployment in Indonesia and the solution in responding to the industrial revolution 4.0. The research methodology used a quantitative descriptive approach to the development of these three variables. From the calculation results, the results show that the development of high school and total unemployment in Indonesia has decreased. On the contrary, vocational unemployment actually increased due to skill limitations and the inability to use the vocational training center to increase creativity outside of students’ fields. Solutions made by the government to reduce the three types of unemployment by completing skills in the high school curriculum, improving the quality of vocational teachers and regenerating productive workforce through early retirement programs. Pages 40 to 57 |
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The Effect of Service Quality on Satisfaction and its Impact on Debtor Loyalty BJB Credit Guna Bhakti (KGB) (Case Study at BJB Bank Bandung Main Branch Office) Mariana Rachmawatia, Eki Yansa Nugraha2, a,bWidyatama University Bandung, Indonesia The research object is to analyse the effect of service quality on satisfaction and its impact on debtor loyalty. This research uses a descriptive and verification research method by testing the hypothesis. The total sample distribution is 98. The results show that the debtor satisfaction of BJB KGB is in the category of ‘low enough’. This is because the Bank Main branch office in Bandung has not been able to meet several service quality benchmarks, which in turn affects satisfaction of debtors and debtor loyalty. Debtor loyalty is in the category of ‘fairly low’ because of low satisfaction with customer service. The hypothesis results from service quality to debtor satisfaction (PZX) are 0.812. The positive coefficient value indicates that the effect of service quality variables is directly proportional to debtor satisfaction; from service quality to debtor satisfaction (PZX) of 0.812. The positive coefficient value indicates that the variable effect of service quality is directly proportional to the satisfaction of the debtor. The results of the service quality hypothesis test on debtor loyalty through debtor satisfaction results in a value of 0.672. It is concluded that service quality towards debtor loyalty through debtor satisfaction has a positive effect on service quality and on debtor loyalty, (PYZ) of 0.695. The positive coefficient value indicates that the variable influence of debtor satisfaction is directly proportional to the debtor's loyalty. Pages 58 to 70 |
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The Effect of Independence and Professionalism on Audit Quality (Case Study at the Public Accountant Office in DKI Jakarta) Mirna Dianitaa, Andry Arifian Rachmanb, Alvii T.B. Siregarc, a,b,cWidyatama University, Indonesia Email: Mirna.dianita@widyatama.ac.id The profession of public accountants is a growing profession because the government has been supporting the development of this profession. Therefore, it is expected that in carrying out the audit duties, the auditor will maintain the quality of the audit produced at the Public Accounting Firm in the City of DKI Jakarta. The purpose of this study was to determine the effect of auditor independence on audit quality, and the effect of professionalism on audit quality in public accounting firms in the city of DKI Jakarta. The research method uses descriptive and verification methods, the characteristics of the research are replication with a survey approach. The result of the hypothesis test is that auditor independence in the DKI Jakarta KAP has a significant influence on Audit Quality. The regression coefficient value, which is positive, is 28.699. The hypothesis test results are that auditor professionalism, in the City of DKI Jakarta KAP, has a significant influence on Audit Quality. The regression coefficient value, which is positively, is valued at 23.866. The hypothesis test results are that auditor independence and professionalism, in DKI Jakarta City Public Accounting Firm, has a significant effect with a significance value of 0.007 or 0.7% < 5%. These results show that Independence (X1) and Professionalism (X2) have a significant influence on Audit Quality (Y). Pages 71 to 81 |
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The Effect of Profitability and Leverage on Tax Avoidance (Empirical Study on Mining and Agriculture Companies Listed on the Indonesia Stock Exchange Period 2013-2017) Mochamad Kohar Mudzakara, Obsatar Sinagab, aWidyatama University, Indonesia, bPadjadjaran University, Indonesia Email: kohar.mudzakar@widyatama.ac.id The research objective was to determine the effect of profitability and leverage on tax avoidance in mining and agricultural companies listed on the Indonesia Stock Exchange. The research method uses explanatory research. The population consists of financial report research from 132 companies. The sample selection technique uses a purposive sampling technique on the basis of criteria that companies do not experience losses and always pay corporate income tax during the observation period of 2013 – 2017; this created a sample of 20 companies. Data analysis methods use panel data regression, processed with software Eviews 10. The results show that profitability has a negative effect on tax avoidance and leverage does not affect tax avoidance. Simultaneously profitability and leverage affect tax avoidance. Pages 82 to 94 |
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Analysis of Factors Affecting Bank Profitability (Study at PT Bank Rakyat Indonesia (PERSERO) TBK for the Period 2004-2018) Muhammad Alia, Suskim Riantanib, Siti Komariahc, a,b,cWidyatama University, Bandung, Indonesia Email: muhammad.ali@widyatama.ac.id This study aims to determine the influence of Operational Efficiency Ratio (OER), Loan to Deposit Ratio (LDR) and Non Performing Loans (NPL) on Return On Assets (ROA) at PT Bank Rakyat Indonesia. This study uses secondary data obtained through documents in the form of PT Bank Rakyat Indonesia financial statements for the period of 2004-2018. The research method used is a descriptive verification method. Data analysis uses multiple linear regression analysis. The results of this study indicate that partially, Operational Efficiency Ratio (OER) has a negative effect on Return On Assets (ROA). Non Performing Loans have a positive effect on Return On Assets (ROA). While the Loan to Deposit Ratio (LDR) does not affect Return On Assets (ROA). Simultaneously, the results of the study show that Operational Efficacy Ratio (OER) and Loan to Deposit Ratio (LDR) and Non Performing Loans (NPL) have an effect on Return On Assets (ROA). Pages 95 to 106 |
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The Influence of Macroeconomic Factors toward Stock’s Return Muhammad Bayu Aji Sumantria, Helin G. Yudawisastrab, a,bWidyatama University, Email: muhammad.bayu@widyatama.ac.id, helin.garlinia@widyatama.ac.id This study aims to understand the correlation between the macroeconomic factors toward the stock’s return. The variable used as the macroeconomic factors are inflation, interest rate and exchange rate. This research is motivated by the unstable movement of the macroeconomic factors and the decline of the stock price. The method used in this research is verification and qualitative method. The population in this research is chemical and basic industry companies listed on the Indonesia Stock Exchange (IDX) in the period of 2013-2016. The sampling method to determine the sample used in the research is the purposive sampling method. To analyse the data, the author used the multiple linear regression analysis. The research found that partially inflation, interest rate and current exchange have a significant influence on stock’s return. While simultaneously, all of the variables have significant influence toward the stock’s return. Pages 107 to 117 |
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The Influence of Profitability and Leverage on Dividend Policy in the Banking Sector Niki Hadiana, aWidyatama University, Indonesia Email: niki.hadian@widyatama.ac.id Competition between companies to get investors is an attraction for investors to invest their capital by demanding companies to implement various policies, one of which is dividend policy; the company's dividend policy will attract interest from investors. Dividend policy itself is a decision to distribute profits in the form of dividends, dividend policy is considered as one of the most important financial decisions with implications on stock prices and therefore profitability or on financing investment projects which can result to an increase in the value of the company. Meanwhile, too generous of a dividend policy will reduce retained earnings so the opportunity for the use of internal funds will decrease. The objects in this study were profitability, leverage, and dividend policy in the banking sector companies registered at IDX for the period of 2013-2017. The data analysis method used in this study is quantitative analysis. The author will use panel data in this study, where the data used is Time Series data. The results of the research partially shows that profitability influences the company's dividend policy and leverage influences the dividend policy of companies in the banking sector, listed on the Indonesia Stock Exchange during the 2013-2017 period. The results of the study simultaneously shows that profitability and leverage towards the company's dividend policy in the banking sector listed on the Indonesia Stock Exchange during the period 2013-2017. Pages 118 to 129 |
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The Effect of Cash Flows, Company Size, and Profit on Stock Prices in SOE Companies Listed on Bei For the 2013-2017 Period Nugi Mohammad Nugrahaa, Mochamad Raficky Riyadhib, a,bFaculty of Business & Management, Widyatama University Bandung, Indonesia Email: nugi.mohammad@widyatama.ac.id; mochamad.raficky@widyatama.ac.id This study aims to determine the development of Cash Flow, Company Size, Profit and Stock Price. And to determine the magnitude of the influence of Cash Flow, Company Size and Profit on Stock Prices for the 2013-2017 period, both partially and together. The method used is a descriptive and verification method. By using secondary data consisting of Annual Cash Flow data, Annual Data on Total Assets for Company Size, Annual Profit data, and Annual Stock Prices data, published on several official websites, idx.co.id, bi.go.co.id, yahoo.finance. Data analysis methods used are correlation analysis, coefficient of determination, and regression. Hypothesis testing uses the F test for hypotheses together, and the t test for hypotheses individually with program e views. The results of data processing together found that there are no significant effects between the variables of Cash Flow, Company Size, and Profit on Stock Prices. And partially Cash Flow, Company Size, and Profit have no significant effect on Stock Prices. Pages 130 to 141 |
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Horizontal and Vertical Alignment Analysis Graduate of Widyatama University Pipin Sukandia, aWidyatama University, Bandung, Indonesia Email: pipin.sukandi@widyatama.ac.id Alumni are a measure of the quality of a college, but the quality of the alumni depends on the quality of the college. The task of the college is not only to prepare qualified graduates but maintaining a good relationship between graduates is no less important. Widyatama University has stood since the year 1976 and is certainly very aware of this considering the number of graduates who continue to increase year after year. With increasing graduate numbers, it has developed new ways and new media in the development of alumni tracking. In accordance with the rules of the Ministry of Research and Technology, higher education tracking is done for alumni after 2 years has passed from graduation. This study uses the census method, namely all graduates who graduated in 2015 conducted the overall survey. Because of the limitation, researchers only conducted research on vertical alignment, i.e. the level of education between levels of current work and horizontal alignment, alignment between alumni majors and their current field of work. The result for the horizontal alignment of the alumni of Widyatama University is 82% and vertical alignment is at 61.7%. Pages 142 to 148 |
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Planning, Implementation, and Evaluation of Policies in Regional Government as A Student of Essential Material Civic Education Prayoga Bestaria, Obsatar Sinagab, Djoko Roespinoedjic, aUniversitas Pendidikan Indonesia; bPadjadjaran University; Indonesia cWidyatama University, Indonesia Email: yogabestari@upi.edu It is very important to know what is called policy, how policies are formulated and issued, for what policies are issued (is it really in the public interest), how to monitor the course of policies. If a public policy is issued, it must be in favour of the public interest, so it is very important to understand the true meaning of a policy that has been and will be issued. Civic education is one of the departments at FPIPS UPI Bandung which prepares prospective teachers of Pancasila and Civic Education at the school level. The material of public policy is essential material to be mastered by students as prospective Pancasila and Civic Education educators. Pages 149 to 158 |
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Implementation of Online Tax System: Implications for the Development of a Public Policy course Prayoga Bestaria, Obsatar Sinagab, Mohd Haizam Mohd Saudic, aUniversitas Pendidikan Indonesia, bPadjadjaran University, Indonesia cWidyatama University, Indonesia Email: yogabestari@upi.edu The course of Public Policy plays an important role in developing students’ understanding to address a shift from a centralized government system to a decentralized government system. Using a qualitative approach, this research attempts to reveal the implications of the implementation of an online tax system in West Java Province for the development of a Public Policy course. The research results may significantly contribute to the development of a Public Policy course, both theoretically and empirically. By using the online tax system as teaching materials, students can understand the theories of public policy contextually and they will be encouraged to participate in the implementation and public campaign of the online tax system in West Java Province. Pages 159 to 171 |
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Analysis of Sanctions on the Violation of the Professional Code of Public Accountants Ethics (Study of literature) Rini Susiania, Hesty Juni Tambuati Subingb, Citra Marianac, Ingrid Larasati Agustinad, a,b,c,dFaculty of Economics, Widyatama University, Bandung, Indonesia, E-mail: rini.susiani@widyatama.ac.id The public accountant has a strategic position in improving the transparency and quality of information in the field of finance. Compliance with the code of ethics of the profession will increase public confidence over the accountability of the public accountant. This research uses a descriptive method, which aims to describe the procedure of application of sanctions for infringement of the code of ethics of the profession performed by the public accountant. The data has been obtained through the study of literature journals and electronic media. The results showed the procedure of sanctions for infringement of the code of conduct carried out by public accounting has been carried out in accordance with Act No. 5 of year 2011, but this does not fully provide a deterrent effect against a public accountant. Pages 172 to 182 |
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Modeling the Smart Vest in Internet of Things to Detect Hospital Patient Movements Using Wireless Body Area Networks Viddi Mardiansyaha, aWidyatama University, Indonesia Email: viddi.mardiansyah@widyatama.ac.id The increasing use of wireless networks and the constant miniaturization of electrical invasive/non-invasive devices, usually known as IoT (Internet of Things), has empowered the development of Wireless Body Area Networks (WBANs). A WBAN provides continuous health monitoring of a person without any constraint on his/her daily activities. In this paper, the most common technologies used in WBANs are highlighted. IoT, has allowed some facilities including sensing, processing and communicating with physical and biomedical parameters. It connects the doctors, patients and nurses through smart devices, like this smart vest, and each entity can roam without any restrictions. Pages 183 to 193 |
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Influence of Rate of Exchange of Rupiah & USD, Rate of Exchange of Rupiah Yuan on JCI in 2018 Vincentia Wahju Widajatuna, Sakina Ichsanib, a,bWidyatama University, Indonesia Email Address: vincentia.wahju@widyatama.ac.id, sakina.ichsani@widyatama.ac.id, The JCI performance in 2018 was poor. Indonesian trade with other countries, especially China, increased so that the rupiah rate of exchange with the yuan needs to be considered. The explanatory research method is used with a multiple regression analysis. The object of the research is the daily stock price index in 2018 as well as the dollar rate of exchange and yuan rate of exchange. The USD / IDR Rate of exchange has a negative effect on the value of the movement of the Jakarta composite index. While the CNY / IDR Rate of exchange has a positive effect on the movement value of the Composite Stock Price Index. Pages 194 to 201 |
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Analysis of Factors Affecting the Quality of Financial Statements R. Ait Novatiania, R. Wedi Rusmawan Kusumahb, a,bWidyatama University - Bandung, Indonesia Email: ait.novatiani@widyatama.ac.id, wedi.rusmawan@widyatama.ac.id Financial reports can be useful and beneficial for internal and external parties as a decision-making tool, so the financial statements must be of high quality. The purpose of this study was to analyse the influence of the ability of employees on the quality of financial reports, analyse the effect of internal control on the quality of financial reports and analyse the influence of employee capabilities and internal controls on the quality of financial statements. The population in this study is part of SPI and the accounting section for industrial companies in the city of Bandung. Samples were carried out by convenience sampling with certain respondents obtained from several industrial companies in the city of Bandung. The questionnaire was used to collect research data. The analytical tool used in this study is multiple regression analysis; T test and F test. The results of the study show that the ability of employees influences the quality of financial statements, internal control influences the quality of financial statements and the ability of employees and internal controls affect the quality of financial statements. Pages 202 to 209 |
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The Effect of use of Regional Financial Accounting Systems (SAKD) and Government Internal Control System (SPIP) on the Quality of Regional Government Financial Statements (Survey on West Bandung District Government) Ignatius Oki Dewa Brataa, Sendi Gusnandar Arnanb, Lucky Suharsonoc, aFaculty of Economics, Widyatama University Indonesia, bFaculty of Economics, Widyatama University Indonesia, cFaculty of Economics, Widyatama University Indonesia, Email: ignatius.oki@widyatama.ac.id, sendi.gusnandar@widyatma.ac.id, lucky_iceplay@yahoo.co.id In this study, researchers want to see how the use of the Regional Financial Information System has affected the quality of regional government financial statements, and whether it is being used to its full potential. By using or utilizing the Regional Financial Accounting System and the Government's Internal Control System, accountability will be increasingly highlighted. The used of regional financial accounting systems and government internal control systems are independent variables and the quality of local government financial reports is the dependent variable. The research method used in this study is the explanatory method. The type of data used is primary data, with the method of collecting data through questionnaires and data analysis using multiple linear regression at a significance level of 5%. The population in this study is part of the SKPD finance at the West Bandung District Government office. The number of questionnaires distributed in this study was 40 copies and the questionnaires returned were 40 copies. The results indicate that partially or simultaneously the Benefits of Regional Financial Accounting Systems and the Government's Internal Control System have a significant effect on the Quality of Local Government Financial Reports. Pages 210 to 231 |
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Information Analysis, Data Correlation: CAR, FDR, NPF, OER against ROA of Eleven (11) Islamic Banks in Indonesia for 2013-2018 R. A. E. Virganaa, Mohamad Anton Athoillahb, Elis Ratna Wulanc, aIS Department, Widyatama University, Indonesia b,cPostgraduate School, State Islamic University Sunan Gunung Djati, Indonesia Email: rae.virgana@widyatama.ac.id, anton_athoillah@uinsgd.ac.id, elis_ratna_wulan@uinsgd.ac.id, This research has analysed information related to the relationship of CAR data (Capital Adequacy Ratio), FDR (Financial Deposit Ratio), NPF (Non-Performance Finance), and OER (Operational Efficiency Ratio) to ROA (Return On Assets) at eleven (11) Islamic banks in Indonesia in the period 2013 to 2018. The data used is quarterly reports of Islamic Banks in the period 2009 to 2018. The results of this study shows that CAR has a positive effect on ROA which is very significant, with p-value 2.03e-10, CAR coefficient = +0.0440045, so that every increase of 1% CAR results in an increase in ROA of 0.0440045%. For NPF, it has a negative effect on ROA and is not significant, with p-value 0.6418, the coefficient of NPF = −0.0267854, so that every increase in NPF 1% results in a decrease in ROA of 0.0267854%, and vice versa. For OER, it has a negative effect on ROA significantly, with p-value 1.71e-88, OER coefficient = −0.118434, so that every increase in OER of 1% results in a decrease in ROA of 0.118434%, and vice versa. For FDR, it has a negative effect on ROA significantly with p-value 0.0001, the coefficient of FDR = .00.0124499, so that every increase in FDR of 1% results in a decrease in ROA of 0.0124499%, and vice versa. Pages 232 to 256 |
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The Leverage Affect on Tax Avoidance (Study in mining and agriculture companies listed on the Indonesia Stock Exchange in the period 2015-2017) Sendi Gusnandar Arnana, Sari Retno Pramestib, Ignatius Oki Dewa Bratac, a,b,cWidyatama University, Bandung, Indonesia, Email: sendi.gusnandar@widyatama.ac.id, sretnoprms@gmail.com, ignatius.oki@widyatama.ac.id This study aims to determine the influence of leverage on tax avoidance in mining and agriculture companies listed on the Indonesia Stock Exchange in the period 2015-2017. The factors tested in this study is leverage as an independent variable, while tax avoidance is the dependent variable. The population in this study are time listed companies listed on the Indonesia Stock Exchange for the period 2015-2017, which amount to 42 companies. The sampling technique used in this study is non probability sampling with a purposive sampling method, so that the number of samples is 19 companies. While the data analysis used in this study is panel data regression analysis at a significance level of 5%. Based on data, the study results showed that leverage has an affect on tax avoidance. Pages 257 to 270 |
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Creating Conducive Work Environments that Affects Employee Performance Improvement Shinta Oktafiena, Djoko Roespinedjib, Mohd Haizam Mohd Saudic, a,b,cFaculty of Business & Management, Widyatama University Bandung, Indonesia Email: shinta.oktafien@widyatama.ac.id This study aims to find out how much influence the work environment has on employee performance at PT. Pikiran Rakyat Bandung. The population in this study are employees who work at PT. Pikiran Rakyat Bandung with a total of 163 people, while the number of research samples taken was 62 respondents. The research method in this study is a survey research method with processing techniques and data analysis used in the form of simple regression analysis. Based on the results of the study, it was shown that the work environment has a significant influence on the performance of employees at PT. Pikiran Rakyat Bandung. Thus, it is said that with the creation of a conducive work environment, we can improve employee performance. Pages 271 to 277 |
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The Influence of Fundamental and Technical Analysis on Stock Returns in Retail Industries: A Study on Indonesia Stock Exchange 2013-2017 Siti Komariaha, Mohd Haizam Mohd Saudib, a,bFaculty of Business and Management, Widyatama University, Indonesia Email: siti.komariah@widyatama.ac.id, In investing in stocks, investors certainly expect returns in the future. To get a return, an analysis is needed, namely a technical and fundamental analysis. Fundamental factors of this research focus more on inflation and profitability, while the technical factors use Trading Volume Activity (TVA). The purpose of this research was to determine the effect of Inflation, Profitability and Trading Volume Activity (TVA) on Stock Returns of the retail industry listings on the Indonesia Stock Exchange in 2013-2017. The research sample consisted of 19 retail companies with sampling methods using Purposive Sampling. The method used is multiple linear regression using program eviews 9. Based on data processing, the results show that Inflation and Profitability have an influence on stock returns, while TVA has no influence on stock returns. Pages 278 to 288 |
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Prediction of Credit Risk; a Macroeconomic Perspective (Case in Indonesian Banking) Suskim Riantania, Deden Sutisnab, Sri Wiludjeng SPc, Yana Hendayanad, Yelli Eka Sumadhinatae, a,b,c,d,eBusiness and Management Faculty, Widyatama University, Indonesia Email: suskim.riantani@widyatama.ac.id This research aims to predict credit risk using the macroeconomic variable approach. Macroeconomic variables used to predict credit risk consist of real interest rates and inflation rates, while risk of credit is measured through the level of Non Performing Loans. The research method uses descriptive and verification methods. The study was conducted on Commercial Banks that were listed on the IDX during the period of 2012-2016. Observations were made on 37 Public Commercial Banks through sampling using the purposive sampling method. Data analysis uses panel data regression models by testing as required. The F test and t test are used as statistical tests at the significance level of 5%. The research results indicate that macroeconomic variables consisting of real interest rates and inflation rates can significantly predict the occurrence of credit risk as measured by non-performing loans. Pages 289 to 297 |
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The Influence of the Perception of Environmental Uncertainty, Role Ambiguity and Role Conflict towards the Integrity and its’ Implications: A Study on Improving the Insurance Program and Quality of Internal Audit. Syafdinala, Rini Susianib, a,bEconomic Faculty, Widyatama University, Bandung. Indonesia, Email: syafdinal.mm@widyatama.ac.id The purpose of this study is to examine the influence of the perception of environmental uncertainty, the role of ambiguity, and the role of conflict on the integrity; as well as their implications for the program of insurance and improving the quality of internal audit. The internal auditor will always be faced with ethical dilemmas involving choices between conflicting values. The integrity of internal auditors in completing the audit process will produce a good performance. Program insurance and improving the quality of internal audit may decrease the perception of environmental uncertainty, ambiguity, and role conflict. This study included explanatory research. Data was collected by survey method using questionnaires from 80 respondents. Hypothesis testing using SEM analysis was used. The calculation results are carried out using the LISREL program. The results showed that the influence of the perception of environmental uncertainty, role ambiguity and role conflict negatively affect the integrity of the internal auditor. The influence of the perception of environmental uncertainty, role ambiguity and role conflict affect the program of the insurance and improvement of the quality of internal audit. The integrity of internal auditors has a positive effect on the program of the insurance and improvement of the quality of the internal audit. Pages 298 to 324 |
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