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All Journal BALANCE Jurnal Akuntansi dan Bisnis Journal of Enterprise and Development (JED) Journal of International Conference Proceedings Jurnal Informasi Akuntansi
Febriany, Novita
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Influence Of Earnings Management, Profitability, And Liquidity On Stock Prices Herman , Melyssa; Febriany, Novita
Jurnal Informasi Akuntansi (JIA) Vol. 1 No. 2 (2022): Jurnal Informasi Akuntansi (JIA) Volume 1 Nomor 2 Tahun 2022
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v1i2.531

Abstract

This study aims to analyze the influence of earnings management, profitability, and liquidity of stock prices by focusing on food and beverage companies listed in Indonesia Stock Exchange with research period in 2016-2020. The data used in this research are secondary data. The population in this study are food and beverage companies listed in Indonesia Stock Exchange. The sampling selection method used was purposive sampling and obtained 11 companies. The analytical tool used in this study was the linear regression analysis. The results of this research showed that earnings management has a negative and significant effect on stock prices, profitability has a positive and significant effect on stock prices, and liquidity has a significant and negative effect on stock prices.
Pengaruh Pengetahuan Wajib Pajak, Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua Di Kota Palembang Lim, Veren Francisca; Febriany, Novita
Jurnal Informasi Akuntansi (JIA) Vol. 1 No. 3 (2022): Jurnal Informasi Akuntansi (JIA) Volume 1 Nomor 3 Tahun 2022
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v1i3.727

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan wajib pajak, dan modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor roda dua di Kota Palembang. Data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah seluruh wajib pajak kendaraan bermotor roda dua yang ada di Kota Palembang. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan snowball sampling dan diperoleh 100 sampel. Pengujian hipotesis dilakukan dengan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa pengetahuan wajib pajak positif terhadap kepatuhan wajib pajak kendaraan bermotor roda dua di Kota Palembang, sedangkan modernisasi sistem administrasi perpajakan tidak berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor roda dua di Kota Palembang.
Penggunaan Teknologi Informasi Terhadap Kinerja Guru Akuntansi Febriany, Novita
Jurnal Informasi Akuntansi (JIA) Vol. 1 No. 3 (2022): Jurnal Informasi Akuntansi (JIA) Volume 1 Nomor 3 Tahun 2022
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v1i3.783

Abstract

Penelitian ini bertujuan untuk mengidentifikasi pemanfaatan teknologi informasi terhadap kinerja guru akuntansi. Guru akuntansi memberikan layanan dalam bentuk pendidikan. Setiap sekolah harus selalu memperbaharui layanannya, salah satunya dengan teknologi informasi. Penelitian ini menggunakan kuesioner dengan populasi seluruh guru di lingkungan SMK Negeri 5 Palembang. Sedangkan pemilihan sampel penelitian menggunakan metode purposive sampling yaitu Guru Mata Pelajaran Ekonomi dan Akuntansi. Teknik analisis yang digunakan adalah analisis regresi pada taraf signifikansi 5%. Hasil penelitian menunjukkan bahwa penggunaan teknologi informasi tidak berpengaruh terhadap kinerja guru.
PENGARUH TAHAP DAUR HIDUP PERUSAHAAN, KEBIJAKAN DEVIDEN, DAN KEBIJAKAN HUTANG TERHADAP WEALTH ADDED INDEX Febriany, Novita; Kusmawati, Kusmawati
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i1.4505

Abstract

One of the company's goals is to measure the company's performance. The separation of ownership from management in the company creates agency problems. Managers who run companies and usually do not own shareholdings should not act in the best interests of shareholders because they are maximizing their own wealth. This study is to test whether there is an effect of agency costs (spread of ownership and managerial ownership), stages of the company's life cycle, and dividend policy on the wealth added index. The population in this study are companies listed on the SWA100 index. The observation sample was selected using purposive sampling method. The analysis technique used is multiple regression analysis, the significance level used is 5%. The steps taken in this study went through several stages, namely: identifying problems, planning actions, and implementing actions.
Impact of Information Disclosure on Banking Risk Febriany, Novita; Marwa, Taufiq; Suhel, Suhel; Yusrianti, Hasni
Journal of International Conference Proceedings Vol 7, No 5 (2024): 2024 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i5.3682

Abstract

This study examines the impact of information disclosure on the management of banking risks based on previous research. Various studies show that better disclosure in financial reports can reduce the uncertainty faced by external parties such as investors, regulators, and creditors, as well as improve the efficiency of risk management by the bank's management. This study explains that transparency can strengthen the trust relationship between the bank and its customers, and can minimize risk management in decision-making. On the other hand, lack of transparency or insufficient disclosure can increase uncertainty and may lead to higher risks in decision-making, which can ultimately affect the financial stability of the bank. Increasing transparency in the disclosure of both financial and non-financial information is expected to help reduce bank risks and enhance the overall stability of the financial system.
The Moderating Role of CEO Characteristics in the Relationship between Financial Conditions and Corporate Debt Policy Heriyanto, Heriyanto; Febriany, Novita; Engel, Mischella
Journal of Enterprise and Development (JED) Vol. 7 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v7i2.14036

Abstract

Purpose: This study investigates the influence of firm financial characteristics—reflecting asymmetric information—on corporate debt policy, while also examining the moderating role of CEO characteristics within the framework of upper echelon theory.Method: The sample consists of 60 non-financial firms listed on the Indonesia Stock Exchange (IDX) during 2013–2022, selected through purposive sampling. Panel data regression analysis with moderating variables was employed to assess how CEO characteristics interact with internal financial indicators.Result: Results show that liquidity (current ratio) and profitability (return on equity) have a significant negative effect on companies’ debt-to-equity ratio, indicating that more liquid and profitable firms rely less on external debt. Tangible assets do not significantly influence debt-to-equity ratio. Among CEO characteristics, only tenure significantly moderates the relationship between profitability and debt-to-equity ratio, highlighting the strategic role of experienced CEOs in financing decisions.Practical Implications for Economic Growth and Development: The findings suggest that capital structure decisions are shaped jointly by internal financial conditions and leadership traits. Firms with stable financial profiles, guided by experienced CEOs, are more likely to establish optimal debt policies, enhancing resilience during economic shocks, safeguarding employment, and improving competitiveness—ultimately supporting broader economic growth.Originality/Value: This study contributes by integrating asymmetric information theory and upper echelon theory into a unified analytical model. By revealing how CEO characteristics moderate the impact of financial conditions on debt policy, it offers deeper insight into the complex dynamics of strategic financing decisions.
Co-Authors Engel, Mischella HASNI YUSRIANTI Heriyanto Heriyanto Herman , Melyssa Kesaulya, Feby Astrid Kusmawati, Kusmawati Lestari, Ratih Yuni Lim, Veren Francisca Marwa, Taufiq Oktavia . Savirach, Brigita Dilla Suhel Suhel