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All Journal Krisna: Kumpulan Riset Akuntansi JAM : Jurnal Aplikasi Manajemen Measurement : Jurnal Akuntansi Jurnal Mirai Management Hasanuddin Economics and Business Review SENTRALISASI AkMen JURNAL ILMIAH JURNAL RISET AKUNTANSI JAMBI YUME : Journal of Management EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Kompetif Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Al-Buhuts (e-journal) Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Finance and Business Digital (JFBD) Journal Online Manajemen ELPEI (JOMEL) Jurnal Bisnis dan Kewirausahaan IECON: International Economics and Business Conference Jurnal Akuntansi dan Keuangan Arunika: Jurnal Pengabdian Masyarakat
Riza Praditha
STIE Tri Dharma Nusantara
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Neuroscience Social Sciences Other

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The Effect of Profitability, Leverage, and Firm Size on Firm Value with Dividend Policy as an Intervening Variable Robert Jao; Paulus Tangke; Anthony Holly; Felisya The; Riza Praditha
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10285

Abstract

The purpose of this study is to investigate the effect of profitability, leverage, and firm size on firm value mediated by dividend policy. This study employs signal theory and the bird-in-hand theory to explain the relationship between variables. The population used is non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. The data sources used are secondary data in the form of annual reports obtained from the Indonesia Stock Exchange and the company's official website. The sample consists of 118 companies, selected over three years, using a purposive sampling method. The results of the study indicate that profitability has a significant positive effect on dividend policy, while leverage has a significant adverse effect on dividend policy; however, firm size does not significantly affect dividend policy. The study's findings also revealed that profitability, leverage, firm size, and dividend policy have a significant positive effect on firm value. Finally, this study found that dividend policy mediates the relationship between profitability and leverage on firm value. However, dividend policy is unable to mediate the relationship between firm size and firm value.
AKUNTANSI FORENSIK SEBAGAI GARDA TERDEPAN ANTI FRAUD Diah Ayu Gustiningsih; Riza Praditha; Muhammad Dasri
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2624

Abstract

The rapid advancement of information technology has given rise to increasingly complex forms of digital-based financial fraud (cyber fraud) that are difficult to detect through conventional audit approaches. This condition necessitates a more adaptive role of forensic accounting as an anti-fraud safeguard within modern business and organizational environments. This study aims to analyze the role and objectives of forensic accounting in detecting and preventing cyber fraud, as well as to examine the importance of strengthening forensic accounting competencies in addressing digital fraud challenges. The research employs a literature review method using a systematic synthesis approach of reputable national and international journal articles relevant to forensic accounting and cyber fraud. The findings indicate that forensic accounting plays a strategic role not only in post-fraud investigations but also in early detection and prevention of technology-based fraud. The effectiveness of this role is strongly influenced by the mastery of forensic accounting competencies, including accounting expertise, auditing skills, data analytics, and digital forensic capabilities. The results underscore that strengthening forensic accounting competencies is a key factor in enhancing organizational capacity to mitigate cyber fraud risks. This study is expected to contribute theoretically to the development of forensic accounting literature and provide practical implications for organizations and educational institutions in responding to the challenges of digital fraud.
PERAN STRUKTUR KEPEMILIKAN DALAM MEMPENGARUHI KONSERVATISME AKUNTANSI Fiqriah A. Rais; Riza Praditha
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2633

Abstract

This study aims to analyze the role of a company's capital ownership structure in influencing accounting conservatism practices. The ownership structures used in this study are managerial ownership, institutional ownership, and foreign ownership. The subjects of this study were companies indexed in the LQ45 on the Indonesia Stock Exchange. Subjects were selected as samples using a purposive sampling method, and a total of 72 participants were selected. Data were analyzed using multiple linear regression analysis. The results show that managerial ownership plays a role in increasing the potential for conservative practices. The greater the managerial ownership of a company, the greater the practice of accounting conservatism. Different results were obtained from testing institutional ownership and foreign ownership, which did not have a significant impact on accounting conservatism.
Co-Authors ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Adityaningsih, Yuliana Ady Andardinata Alimuddin, Muh. Ilham Amelia Alifyanda Putri Amir, Andi Mattulada Andi Ruslan Andi Yusril Cibu Cibu Anggraeni, Rasmi Nur Annisa, Rizky Anthony Holly Anthony Holly Anwar, Anas Iswanto Arman Kamal Asmawiyah Asmawiyah Ayu Gustiningsih, Diah Bahtiar Bahtiar Bahtiar Bahtiar Bustan Ramli Diah Ayu Gustiningsih Fatahillah R Felisya The Fiqriah A. Rais Fransiskus Randa Fransiskus Randa Haliah, Haliah HARIYANTI iani * Fitriani Indah Pusvita Sari Irma Nasution Ali IRVANDI, IRVANDI Jamaluddin Majid Jamaluddin Majid Kartini Kartini Lasty Agustuty Laurentius Christian Oktavianus Linda Arisanty Razak Lulu Ariandi Saputra Mande, Henni Megawati - Megawati Megawati Misdal Bayana Muhaeril, Muhaeril Muhammad Dasri Muliana, Sitti Nur Fatwa Basar Nurjaya Gani Nurlaila Hasmi Nurlinda Nurlinda, Nurlinda Paulus Tangke Paulus Tangke Rajindra Razak, Linda Arisanty Reski Amalia Putri Reynaldi Fansurya Robert Jao Robert Jao Said, Siti Nur Reskiyawati Septiana, Nani Siti Nur Reskiyawati Said Supandi Supandi Suriani Suriani Syahrul Syahrul Wali, Nur Fitri Yohanis Rura Yohanis Rura Zainal Abidin