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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Akuntansi dan Keuangan Quantitative Economics and Management Studies JURNAL LENTERA AKUNTANSI Jurnal Pengabdian Masyarakat dan Riset Pendidikan Goodwood Akuntansi dan Auditing Reviu
Siti Lestari
Politeknik Negeri Pontianak
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Impact of Liquidity, Solvability, Activity, Profitability, Asset Growth, and Sales Growth to Systematic Risk With Firm Size as Moderating Variable on Consumer Non-Cyclicals Company Listed in Indonesia Stock Exchange 2017-2021 Siti Lestari; Lis Sintha
Quantitative Economics and Management Studies Vol. 3 No. 6 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.406 KB) | DOI: 10.35877/454RI.qems1110

Abstract

Investors need useful information as a signal to decide on investment because investment activity contains risk of uncertainty that will occur in the future that can not be handled by diversification which is called systematic risk. Systematic risk is calculated by beta stock which the companies have different beta values. Therefore, this research aims to analyze the impact of financial information on the beta stock in sector consumer non-cyclicals listed on Bursa Efek Indonesia (BEI) with the observation period 2017-2021. Respon variables in this research are liquidity, solvability, activity, profitability, asset growth, and sales growth, with firm size as the moderating variable. Population in this research was 103 companies, then got 40 companies after doing the purposive sampling method, so there were 200 units of analysis with five years of analysis. Data analysis method using SEM-PLS analysis with software SmartPLS. The results show that liquidity has a significant negative impact on systematic risk. Solvability, profitability, and sales growth significantly positively affect systematic risk. Activity and asset growth are not relevant to systematic risk. The moderation test result proves that firm size significantly adequates the impact of liquidity, profitability, and sales growth on systematic risk. Firm size does not significantly adequate the impact of solvability, activity, and asset growth on systematic risk.
ANALISIS PERBANDINGAN KINERJA PERUSAHAAN MELALUI RASIO KEUANGAN PADA PERUSAHAAN INDUSTRI MAKANAN Sastrawan, Rahman; Pratiwi, Nia; Lestari, Siti; Azmi, Ika Nur
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1491

Abstract

This study aims to analyze the performance of companies in the food industry, namely: Indofood CBP Sukses Makmur Tbk (ICBP), Indofood Sukses Makmur Tbk (INDF), Mayora Indah Tbk (MYOR), Nippon Indosari Corpindo Tbk (ROTI), and Garudafood Putra Putri Jaya Tbk (GOOD) for the period 2022-2024 using financial ratios through liquidity, solvency, activity and profitability parameters. This research method is quantitative descriptive, research data in the form of company financial reports for the period 2022-2024. The results of the study show that the analysis of company performance with financial ratios through liquidity ratio parameters can be concluded that the company with the ICBP code has the best company performance in the last three years (2022-2024). Judging from the solvency ratio, activity ratio, and profitability ratio, the best company performance in the last three years (2022-2024) is the company with the ROTI code. Every company must increase its assets, sales and reduce its debt or liabilities, so that the company's performance can be better.
PENGARUH UKURAN PERUSAHAAN DAN PERGANTIAN AUDITOR TERHADAP NILAI PERUSAHAAN DENGAN AUDIT DELAY SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR DI BEI Patria, Andika; Lestari, Siti; Maulana, Arief Rio
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1560

Abstract

This study is conducted to explore and evaluate the influence of company size and the auditor switching on company value, as well as to assess the mediating role of audit delay in the relationship between coompany size, auditor switching, and company value. The reasearch sample includes 15 manufacturing companies on IDX during the 2021-2023 period that experienced delays in financial reporting. The analysis is performed using a variance based SEM-PLS approach. In this research, udit delay refers to dellay exceeding 90 days. The finding reveall that company size and auditor switching do not significantly impact company value. Furthermore, audit delay is found to mediate the relationship between company size and company value, while it does not mediate the effect of auditor switching on company value.
Return Saham: Pengaruh Profitabilitas dan Kebijakan Dividen dengan Moderasi Struktur Modal Lestari, Siti; Patria, Andika; Saputra, Edi
Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 2 (2025): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i2.4659

Abstract

Purpose: This study aims to analyze the effect of profitability and dividend policy on stock returns, with capital structure as a moderating variable. Methodology: The research focuses on financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. A total of 97 companies met the sampling criteria. Data were analyzed using Partial Least Square Structural Equation Modeling (SEM-PLS) with WarpPLS software. Results: The results show that profitability has a significant negative effect on stock returns, while dividend policy has no significant effect. Capital structure, as a moderating variable, does not moderate independent to dependent variable. Conclusion: These findings suggest that investor do not always respond to increased profitability with higher stock return, possibly due to the influence of other factors. Additionally, Investor may not consider dividend policy as a key factor in their investment decision, as they can seek capital gains from the market without regards to capital structure as a reinforcing factor. Limitations: This study is limited by the relatively small sample size and the exclusion of other fundamental factors that may influence stock return. Contribution: This study provides useful insights for investors as a reference when making decisions to buy or sell stocks.
FIRM SIZE, AUDIT COMMITTEE, AND FIRM VALUE: AUDIT DELAY AS AN INTERVENING VARIABLE Edi Saputra; Andika Patria; Siti Lestari
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8412

Abstract

The purpose of this research is to test and analyze the effects of Firm Size and Audit Committee on Firm Value, as well as the intervening effect of Audit Delay on the relationship among them. The sample consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, with 15 companies experiencing financial reporting delays of over 90 days. This study uses a variance-based structural equation model (SEM-PLS). The results in this study show that Firm Size and Audit Committee have no effect on Firm Value. The results of this study also indicate that Audit Delay mediates the relationship between Firm Size and Firm Value, but it does not mediate the relationship between Audit Committee and Firm Value.
The Financial Determinants of Audit Report Lag with Auditor Specialization as a Moderating Variable in Manufacturing Firms Rahman Sastrawan; Andika Patria; Siti Lestari
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan: March 2026
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.24662

Abstract

This research seeks to assess the effect of financial indicators on indicators of financial distress, operational complexity, liquidity, leverage, and profitability on the delay in reporting audit, with auditor expertise acting as a moderating factor in manufacturing firms registered on IDX within the food and beverage sector from 2021 to 2024. The observation comprised 47 objects, including 26 companies purposively selected. The data analysis employed the WarpPLS application with a Partial Least Squares (PLS)- based Structural Equation Modelling (SEM) model. The results reveal that operational complexity, liquidity, and leverage do not affect audit report latency; however, financial distress and profitability exert a considerable detrimental effect, consequently reducing audit report lag. An auditor’s specialty can’t enhance or diminish the impact of financial distress, operational complexity, liquidity, leverage, and profitability on audit report latency, but it can extend audit report lag
Transformasi Keuangan UMKM melalui Digitalisasi: Pelatihan dan Pendampingan Pencatatan Keuangan pada UMKM di Kabupaten Sanggau: Pengabdian Andika Patria; Arief Rio Maulana; Muhammad Khairul Anam; Rahman Sastrawan; Siti Lestari; Ermina Toliang; Nia Pratiwi; Edi Saputra; Whilis Aziz Panji Pamungkas; Anesti Viantika Gea
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7559

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM yang dibina oleh Rumah BUMN Sanggau dalam menerapkan pencatatan keuangan secara digital. Isu utama yang dihadapi mitra adalah rendahnya pemahaman tentang pentingnya manajemen keuangan usaha, kurangnya keteraturan dalam pencatatan transaksi, serta terbatasnya kemampuan dalam menggunakan aplikasi digital untuk pencatatan keuangan. Metode pelakasanaan kegiatan mencakup penyampaian materi, praktik langsung penggunaan spreadsheet untuk pencatatan transaksi keuangan, pendampingan, serta FGD untuk membahas tantangan dan solusi dalam penerapan pencatatan keuangan digital. Evaluasi dilakukan dengan pre-test dan post-test untuk menilai peningkatan pemahaman serta keterampilan para peserta. Hasil kegiatan menunjukkan peningkatan pengetahuan dan keterampilan peserta pada dengan semua indikator khusunya dalam penggunaan spreedsheet dan formula otomatis untuk pencatatan keuangan yang meningkat dari 11,1% menjadi 88,9%. Dengan ini, kegiatan dapat meningkatkan literasi keuangan digital dan kemampuan peserta dalam mencatat keuangan yang lebih terorganisir sehingga mendukung pengeloaan usaha yang lebih efisien dan berkelanjutan.
Rejuvenasi Digital Branding melalui Strategi Pemanfaatan Artificial Intelligence untuk Efisiensi Biaya Unggulan Daerah Sanggau: Pengabdian Arief Rio Maulana; Rahman Sastrawan; Chornolius Hendreo; Nia Pratiwi; Edi Saputra; Syarif Muhammad Ilham; Siti Lestari; Vanesha Astri Hadi; Muhammad Khairul Anam; Whilis Aziz Panji Pamungkas
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7740

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan memperkuat kemampuan pelaku UMKM di Kabupaten Sanggau dalam melakukan rejuvenasi digital branding melalui pemanfaatan Artificial Intelligence (AI) untuk mendukung efisiensi pembuatan konten dan daya saing produk. Mitra kegiatan adalah UMKM binaan Rumah BUMN Sanggau. Metode meliputi identifikasi kebutuhan, penyampaian materi, praktik/simulasi, Focus Group Discussion (FGD), monitoring, serta evaluasi pre-test dan post-test. Dua indikator meningkat dari 45% menjadi 100% dan 57% ke 100%, yaitu pembaruan citra merek dan pemahaman mengenai potensi produk Sanggau serta visual promosi. Empat indikator lain tetap tinggi: kendala biaya promosi 90%, pemanfaatan AI untuk desain dan pemasaran 100%, kesiapan menerapkan AI 95%, dan keyakinan bahwa digitalisasi meningkatkan daya saing 95%. Rata-rata respons positif meningkat dari 95,0% menjadi 96,7%. Hasil menunjukkan bahwa kegiatan terutama memperkuat pemahaman yang sejak awal sudah tinggi; pendampingan lanjutan tetap diperlukan untuk membuktikan efisiensi biaya dan penerapan AI secara konsisten.
Co-Authors Andika Patria Anesti Viantika Gea ARIEF RIO MAULANA Edi Saputra Hendreo, Chornolius Ika Nur Azmi Lis Sintha Muhammad Khairul Anam Nia Pratiwi Nia Pratiwi Rahman Sastrawan B51109060 Syarif Muhammad Ilham Toliang, Ermina Vanesha Astri Hadi Whilis Aziz Panji Pamungkas