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All Journal Jurnal Dinamika Akuntansi The Indonesian Accounting Review The Accounting Journal of Binaniaga Jurnal Abdi Masyarakat (JAM) Jurnal Akuntansi The Indonesian Journal of Accounting Research Indonesian Journal of Cultural and Community Development Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Palmyra Fiber as Additional Materials on Solid Concrete Brick of Aggregate Annals of Management and Organization Research International Journal of Social Service and Research MOVE: Journal of Community Service and Engagement Jurnal Ilmu Ekonomi dan Sosial (JIES) Neo Journal of economy and social humanities
Dwi Asih Surjandari
Universitas Mercu Buana
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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Analysis of Non-Financial Determinants of Company Value In Manufacturing Companies in Indonesia Riris Marintan Purba, Dwi Asih Surjandari, Dewi Anggraeni, Deby Pratiwi Arlita,
Jurnal Akuntansi Vol 23, No 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (844.775 KB) | DOI: 10.24912/ja.v23i2.584

Abstract

This study aims to investigate the nonfinancial determinants of Firm Value of manufacturing firms listed in the Indonesia Stock Exchange year 2013 up to 2017 period. The determinants represented by Good Corporate Governance (GCG), Firm Size, Dividend, Inflation Rate, Exchange Rate and Corporate Social Responsibility (CSR). The sampling method used purposive sampling and the analysis used Eviews 9.0 version. The study result shows that only one variable significantly affects Firm Value which is Institutional Ownership as proxied of GCG and the rest variables that are Independent Board another proxied of GCG, Firm Size, Dividend, Inflation Rate, Exchange Rate, and CSR does not significantly affect the Firm Value. All independent variables significantly affect Firm Value weakly simultaneously. This study implies that in formulating firm improvement performance strategy, a manufacturing firm is suggested to consider nonfinancial determinants of firm value that is Good Corporate Governance (GCG), Firm Size, Dividend, Inflation Rate, Exchange Rate and Corporate Social Responsibility (CSR).
The Effect of Intellectual Capital, Firm Size and Capital Structure on Firm Performance, Evidence from Property Companies in Indonesia Surjandari, Dwi Asih; Minanari, Minanari
Jurnal Dinamika Akuntansi Vol 11, No 2 (2019): September 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i2.20270

Abstract

The purpose of this study is to examine the effect of Intellectual Capital (represented by Human Capital Efficiency (VAHU), Physical Capital Efficiency (VACA), Capital Structure Efficiency (SCVA)), Company Size and Capital Structure on Company Performance (measured with ROA). The research sample is property sector manufacturing companies listed on the Indonesia Stock Exchange between 2013 and 2017, with a purposive sampling method and analysis with multiple regression using SPSS version 2.0. The results of the study show that: 1) VAHU and VACA have no significant effect on Company Performance, but SCVA has, 2) Company size has no significant effect on Company Performance, but 3) Capital Structure has. All of these variables together have a significant effect on Company Performance.
The Determinant of Market-Based Performance: Evidence from Manufacturing Companies in Indonesia Tikasari, Nopi; Surjandari, Dwi Asih
Mediterranean Journal of Social Sciences Vol. 11 No. 6 (2020): November 2020
Publisher : Richtmann Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36941/mjss-2020-0060

Abstract

The research aims to explore the determinant of firm’s market-based performance in Indonesia manufacturing companies, listed in Indonesia Stock Exchange between 2014 to 2019. The proxies used in this research are Return on Equity (ROE), Leverage, Earning per Share (EPS), Growth, Liquidity (Liquid) and Non-Debt Tax Shield (NDTS). The sampling method employs purposive sampling while the analysis is performed using E-views version 11. The result indicates that in partial, Leverage is negatively significant affect to Firm Performance while the other measured variables, namely Return on Equity, Leverage, Earning Per Share, Liquidity and Non-Debt Tax Shield, prove to be insignificant affect to firm performance. All variables simultaneously affect strongly on Firm Performance. This research implies that the management of the firm should observe Return on Equity (ROE), Leverage, Earning- per Share (EPS), Growth, Liquidity (Liquid) and Non-Debt Tax Shield (NDTS) closely in developing their strategy for better firm performance.
The Relation of Company Risk, Liquidity, Leverage, Capital Adequacy and Earning Management: Evidence from Indonesia Banking Companies Religiosa, Maria Wrightia; Surjandari, Dwi Asih
Mediterranean Journal of Social Sciences Vol. 12 No. 1 (2021): January 2021
Publisher : Richtmann Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36941/mjss-2021-0001

Abstract

The aim of this study is to analyze the effect of Company Risk, Liquidity, Leverage and Capital Adequacy Ratio on Earning Management and whether Capital Adequacy Ratio moderates the relation between Company Risk, Liquidity and Leverage and Earning Management of Banking Companies listed in Indonesia Stock Exchange during 2014-2018. Sampling techniques uses purposive sampling based on determined criteria and data analysis is performed by multiple regression analysis using E-Views 11.0 version. The result shows that in partial, Company Risk positively, Liquidity and Capital Adequacy negatively affects significantly on Earning Management, while Leverage does not and in the other side Capital Adequacy Ratio only moderates the relation between Liquidity and Earning Management. All variables simultaneously affect weakly on Earning Management. This research implies that due to weakly impact result, banking management must reobserve the role of Company Risk, Liquidity, Leverage and Capital Adequacy Ratio in executing Earning Management. Received: 7 October 2020 / Accepted: 10 November 2020/ Published: 17 January 2021
SOSIALISASI PASAR MODAL PADA SISWA SMUN 32 JAKARTA Dwi Asih Surjandari; Wiwik Utami
Jurnal Abdi Masyarakat (JAM) Vol 2, No 1 (2016): JAM (Jurnal Abdi Masyarakat) - September
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.106 KB) | DOI: 10.22441/jam.2016.v2.i1.003

Abstract

Kegiatan pengabdian masyarakat ini bertema ”Sosialisasi Tentang Pasar Modal ” pada Guru dan Siswa SMU Negeri 32, Jakarta Selatan”, yang diselenggarakan pada tanggal 04 Mei 2016, hari Rabo Jam 09.00,bertempat di ruang serbaguna, SMU Negeri 32, Jl. Cidodol no. 4, Jakarta Selatan, dengan diikuti oleh 60 peserta. Kegiatan dilakukan dengan memberikan penjelasan tentang pengertian, peran dan manfa at Pasar Modal dalam perekonomian. Dijelaskan pula sejarah, struktur dan lembaga-lembaga terkait dengan Pasar Modal. Penjelasan juga menyangkut pengertian dasar mekanisme perdagangan di Pasar Modal kepada guru maupun siswa SMU supaya mereka memperoleh pemahaman yang cukup memadai tentang Pasar Modal. Pemberian penjelasan dilakukan dengan penyuluhan diikuti sesi diskusi, tanya jawab dari peserta. Hasil kegiatan ini diharapkan bahwa pengetahuan siswa tentang Pasar Modal meningkat, yang diukur dari kuestionaire yang dibagikan sebelum dan sesudah kegiatan yang berisi pertanyaan tentang seputar Pasar Modal. Hasil analisis atas jawaban 2 kuestionaire tersebut adalah bahwa terjadi peningkatan yang sangat berartiatas jawaban dari pertanyaan-pertanyaan yang telah diberikan, dimana hal ini memberikan kesimpulan bahwa pengetahuan peserta tentang Pasar Modal meningkat setelah kegiatan penyuluhan.
Analysis of determinants of financial and non-financial aspects for the fund adequacy ratio (FAR) at pension fund institutions Dwi Asih Surjandari; Dewi Anggraeni; Yulianto Yulianto; Maria Wrightia Religiosa
The Indonesian Accounting Review Vol 9, No 2 (2019): July - December 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1839

Abstract

The aim of this study is to analyze the determinants of Fund Adequacy Ratio (FAR) at Pension Fund Institutions listed in Indonesia Financial Services Authority (OJK) period 2013 - 2016. The determinants of financial aspect are proxied by financial ratio and the determinants of non-financial aspect are proxied by firm size. Sampling is done using purposive sampling method and the analysis used is SPSS version 2.0. The results of this study show that in financial aspect there are only 2 variables (the ratio of working capital / total asset and the ratio of retained earnings / total assets) that have a significant effect on FAR, while the other 4 variables consisting of the ratio of cash / total asset, the ratio of total debt / total revenue, the ratio of short-term debt / equity, and the ratio of current asset / short-term debt have no effect on FAR. In non-financial aspect, firm size also has no effect on FAR. However, all variables simultaneously have a significant effect on FAR.
THE ANALYSIS OF THE COMPANIES PROFITABILITY LEVEL EITHER BEFORE OR AFTER THE MERGER (Case Study Upon 7 Open Companies in 2012) Lala Intan Gemala Sari; Dwi Asih Surjandari
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.622 KB) | DOI: 10.33062/ajb.v2i02.98

Abstract

This study aims to analyze the profitability of companies before and after merger. The study of the population is the registered companies in Indonesia Stock Exchange in 2012. Having applied technical purposive sampling, finally this study has selected 7 companies as the research samples. The level of profitability of companies assessed using the Return On Asset (ROA), Return On Investment (ROI), Return On Equit (ROE), Earning Per Share (EPS). Observation period of this study is one year before and one year after merger. Statistic test used is normality one sample test. The result determined that there had not been any increasing of the ROA of the companies happened after the merger. However, the ROE, ROI and EPS had been increased.Keywords: merger, acquisition, profitability ratio.
The impact of internal control, cultural control, incentives, and work discipline on employee performance (Case study in PT Lestari Jaya Raya) Luis Fernando; Dwi Asih Surjandari
Annals of Management and Organization Research Vol. 2 No. 3 (2021): February
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v2i3.929

Abstract

Purpose: The goal of this research was to see how Internal Control, Cultural Control, Incentives, and work discipline affected Employee Performance at PT Lestari Jaya Raya. Research methodology: The type of this research is a quantitative descriptive study that used a questionnaire to collect data. This study has a population, they were all employees of PT Lestari Jaya Raya with the sample in this study were office staff of 53 people. Results: The results of this study showed that Cultural Control and Work Discipline had a positive impact on Employee Performance. Meanwhile, Internal Control and Incentives have no impact on Employee Performance. This means that the greater the Cultural Control and Work Discipline of the employee, the better the resulting Employee Performance Limitations: This study is limited to the office staff of PT Lestari Jaya Raya so it has not described the overall condition of the employees of PT Lestari Jaya Raya which consists of office staff and operational staff. Contribution: The results of this study are intended to be beneficial as management input, especially in the field of management accounting related to Employee Performance.
The Effect Of Capital Structure, Cash Holding, And Firm Size On Firm Value With Corporate Governance As A Moderating Variable (Empirical Study On Mining Companies In 2015 - 2019) Yohanes Agung Nugroho; Dwi Asih Surjandari
The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v7i1.501

Abstract

ABSTRACT.This present study aimed to examine the effect of capital structure, cash holding, and firm size on firm value with corporate governance as the moderator, empirical study on mining companies in 2015-2019. The population in this study were mining companies. The period used was 2015-2019. The sample obtained by purposive sampling method was of 45 data, and was done by using the eViews 8.0 statistical test. The statistical test results revealed that capital structure did not have significant effect on firm value, cash holding had a significant effect on firm value, firm size did not have significant effect on firm value, capital structure moderated by corporate governance did not have significant effect on firm value and cash holding moderated by Corporate governance had a significant effect on firm value.
Analysis Of Non-Financial Determinants Of Company Value In Manufacturing Companies In Indonesia Dwi Asih Surjandari; Dewi Anggraeni; Deby Pratiwi Arlita; Riris Marintan Purba
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.584

Abstract

This study aims to investigate the nonfinancial determinants of Firm Value of manufacturing firms listed in the Indonesia Stock Exchange year 2013 up to 2017 period. The determinants represented by Good Corporate Governance (GCG), Firm Size, Dividend, Inflation Rate, Exchange Rate and Corporate Social Responsibility (CSR). The sampling method used purposive sampling and the analysis used Eviews 9.0 version. The study result shows that only one variable significantly affects Firm Value which is Institutional Ownership as proxied of GCG and the rest variables that are Independent Board another proxied of GCG, Firm Size, Dividend, Inflation Rate, Exchange Rate, and CSR does not significantly affect the Firm Value. All independent variables significantly affect Firm Value weakly simultaneously. This study implies that in formulating firm improvement performance strategy, a manufacturing firm is suggested to consider nonfinancial determinants of firm value that is Good Corporate Governance (GCG), Firm Size, Dividend, Inflation Rate, Exchange Rate and Corporate Social Responsibility (CSR).
Co-Authors Aisy, Siti Nur Rohadatul Deby Pratiwi Arlita Deden Tarmidi Dewi Anggraeni Dewi Anggraeni Dewi ANGGRAENI Edy Suroso, Edy Fernando, Luis Fina Melinda Jumrotul Mu'minin Fitria Puspitasari Hadnan, Muhamad Hari Setiyawati Ikhwan Ari Wibowo Lala Intan Gemala Sari Luis Fernando Maria Wrightia Religiosa Minanari Noor Hazlina Ahmad Noriska Sitty Fadhila Pratiwi, Riri Puji Rahayu Religiosa, Maria Wrightia Rini Marlina, Rini Riris Marintan Purba Septiana Indrawati Septyana Mubarakah Siska Widia Utami Siti Choiriah Suharmadi Suharmadi Tikasari, Nopi Waluyo Waluyo Widyanto, Muhammad Laras Wiwik Utami Yohanes Agung Nugroho Yulianto Yulianto Yulianto Yulianto Yulis Diana Alfia