Jurnal Ekonomi Modernisasi

Effect of government role and human resource competence on level of success of small and medium enterprises in East Java province with business performance as mediation variable

Sat, 16 Sep 2023 00:00:00 +0700

The objective of this research is to reveal the effect of government role and human resource competence on level of success of SMEs in East Java Province with business performance as mediation variable. Using quantitative research, causal relationship across variables is ensured through SEM-PLS method. Sampling technique is purposive random sampling with 130 SMEs used as sample. Data collection technique is using questionnaire. The results of research show that government role and human resource competence affect level of success of SMEs in East Java Province; and business performance is the mediation variable to the effect of government role and human resource competence on level of success of SMEs in East Java Province.

Moderating effect of audit quality: the case of political connection, executive compensation and tax aggressiveness

Agus Sihono, Agus Munandar — Sun, 17 Sep 2023 00:00:00 +0700

The study examines the moderating effect of audit quality on relationship between political connection, executive compensation on tax aggressive. The secondary data used for this study in the form of financial statements of 56 financial sector firms listed on Indonesian stock exchange from 2018 to 2021. Moderated Regression Analysis used for analyzed data. Result indicate, that political connection positively affected tax aggressive. These result support the view of grabbing hand theory, where a bureaucrat who occupies a position in the company will be controlled by the corporation because they get welfare. Furthermore, we find that executive compensation negatively affected tax aggressive. The result of moderation analysis show that audit quality can weaken the relationship of executive compensation on tax aggressive. These findings of this research suggest that audit quality is an effective corporate governance mechanism, thereby protecting users against the opportunism and fraud by managers. This show that corporate governance is able to mitigating information asymmetry that exist in the relation between agent and principals.

Pengaruh tingkat kewaspadaan terhadap konservatisme akuntansi

Michelle Angeline Koeswanto, Yie Ke Feliana, Rizky Eriandani — Sat, 30 Sep 2023 00:00:00 +0700

Applying conservatism in financial reporting is essential for enterprises dealing with uncertainty in a dynamic business environment. The study aims to determine the impact of uncertainty on the business environment based on the level of caution against accounting conservatism. There are two levels of alertness: alert and inert. The study used 849 samples of non-financial sector enterprises listed in the Indonesian Stock Exchange for 2019–2021. They were processing data using moderated regression. Research shows that companies with a high level of uncertainty in their business environment are less conservative. Instead, inert ones with low uncertainty about the environment are more conservative. Companies with a readiness to cope with changes in circumstances tend to be more aggressive in reporting and are likely to prefer to disclose risk factors for uncertainties rather than reporting conservatively. The research implications show that the uncertainty of the business environment based on the level of vigilance influences conservatism.

The antecedents and consequences of digital competence: How to support the performance of organizations

Indina Farah, Bambang Dwi Suseno, Udin Suadma — Sat, 30 Sep 2023 00:00:00 +0700

This study investigates the role of digital competence as a mediator of the relationship between self-efficacy and self-esteem to improve the organizational performance. Performance is the focus that we want to examine and find solutions to, considering that only three of the nine Civil Service Police Units have received very good SAKIP. Four good categories and one insufficient category. This study uses a quantitative approach through structural equation modeling partial least squares (SEM-PLS) analysis. The population of this research is structural officials of echelon 2, 3, 4 and functional officials, they obtained a sample of 107 people. Exogenous variables in this study are self-efficacy, self-esteem, digital competence, and organizational performance as endogenous variable. The results of testing four accepted hypotheses and one rejected hypothesis. Digital competence has a mediating role in the influence of self-efficacy and self-esteem on organizational performance The research results have not succeeded in showing that self-efficacy has an effect on improving the organizational performance.

Does corporate governance and profitability effect on corporate social responsibility disclosure?

Ni Nyoman Ayu Suryandari, Anak Agung Putu Gede Bagus Arie Susandya — Thu, 12 Oct 2023 00:00:00 +0700

Trust has a role in establishing successful business relationships, companies must be able to meet the needs of stakeholders. So that corporate governance mechanisms are needed. The CSR disclosure is a form of corporate responsibility to the community and the environmental aspect. Corporate governance in this study is examined in four separate variables, namely the tenure of directors, board size, independent commissioners, and managerial ownership. This study also analyzes the effect the profitability in increasing CSR disclosure level. The sample is 54 observation collected from companies listed on the IDX using the purposive sampling method. Multiple linear regression analysis is used. The results prove that board size, independent commissioners and profitability are able to increase the company's motivation to disclose CSR. While the tenure of directors and managerial ownership are not able to motivate in disclosing CSR. For further research, is expected to examine the characteristics of audit committees, institutional ownership and the number of audit committee meetings.