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All Journal Jurnal Pengabdian kepada Masyarakat Nusantara Media Riset Akuntansi Auditing & Informasi El-Mujtama: Jurnal Pengabdian Masyarakat
Noor, Ice Nasyrah
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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DISCLOSURE AND ASYMMETRY INFORMATION EFFECT ON THE COST OF EQUITY CAPITAL WITH AUDIT COMMITTEE AS A MODERATING VARIABLE Murtanto; Nata, Sofian; Noor, Ice Nasyrah; Oktaviani, Ayu Aulia
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.19684

Abstract

In this study, we will use the audit committee as a moderator to look at how various disclosures such as general information, mandated disclosure, and corporate social responsibility affect the cost of equity capital. Specifically, this study relies on secondary data mined from sustainability and annual reports. This study's population consists of energy, consumer non-cyclical, and consumer cyclical enterprises that have been listed on the Indonesia Stock Exchange (BEI) between 2019 and 2022. This study uses the technique of purposive sampling to gather data. There is an imbalance in the data set since various companies had varied numbers of observations during the study period. From 2019 through 2022, 133 companies' data sets were deemed suitable for inclusion in the sample. This data study makes use of Eviews, a quantitative data analysis tool, to analyze the data using panel data analysis. Findings suggest that disclosures pertaining to general information and obligatory disclosures reduce the cost of equity capital, however disclosures on information asymmetry and corporate social responsibility do not. Audit committees have limited power to affect equity capital costs by reducing the impact of information asymmetry and increasing CSR disclosure; however, they are unable to do so with forced disclosure or general information disclosure
Pengaruh Profitabilitas, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Pengungkapan Keberlanjutan Indeks LQ45 Arhamni, Muhammad Insan; Noor, Ice Nasyrah
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 5 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i5.9457

Abstract

This study aims to analyze the influence of three key factors—profitability, institutional ownership, and company size—on the level of sustainability disclosure. The research focuses on prominent companies listed on the LQ45 Index of the Indonesia Stock Exchange. In measuring the variables, profitability is assessed using Return on Assets (ROA), reflecting the company's efficiency. Institutional ownership is analyzed based on the proportion of shares held by domestic institutions. Meanwhile, company size is evaluated through the total assets recorded at the end of the current year period. Research data was collected from company annual reports and sustainability reports for the 2022-2024 period. The analysis results indicate that profitability and institutional ownership do not have a significant influence on sustainability disclosure. However, company size was found to have a positive and significant influence. This finding suggests that larger companies tend to exhibit broader transparency in their sustainability reporting in the Indonesian capital market.
Peningkatan Keuangan Keberlanjutan Bagi Wirausaha Muda Astarini, Dyah; Simanjuntak, Lydia Rosintan; Noor, Ice Nasyrah
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.3885

Abstract

Keuangan berkelanjutan melibatkan pengambilan keputusan investasi yang mempertimbangkan faktor lingkungan, sosial, dan tata kelola untuk jangka panjang. UMKM memiliki peran penting dalam mendukung keuangan berkelanjutan. Islamic Entrepreneur Boarding School (IEBS) - Global Nubuwwah Cahaya Insani (GNCI) di Purwakarta, yang memiliki penginapan dan warung kopi, melatih siswa dalam pengelolaan keuangan. Fakultas Ekonomi dan Bisnis Universitas Trisaktis bermitra dengan IEBS untuk memberikan pelatihan mengenai budgeting kepada siswa. Pelatihan ini bertujuan untuk meningkatkan pengetahuan siswa tentang manajemen keuangan dan budgeting, serta memberikan dampak positif pada pendidikan pesantren modern di Purwakarta, sebagai tambahan dari kurikulum yang ada.  Pelatihan mengenai penyusunan anggaran di Islamic Entrepreneurship Boarding School (GNCI) telah menunjukkan antusiasme tinggi dari para siswa. Pelatihan ini sangat efektif dalam meningkatkan pemahaman mereka tentang keuangan, khususnya dalam hal budgeting. Materi yang disajikan relevan dengan kegiatan sehari-hari mereka dan pengalaman mereka saat bertugas di warung kopi pesantren, sehingga memenuhi harapan peserta dan memberikan dampak positif pada pengetahuan keuangan mereka.
Co-Authors Arhamni, Muhammad Insan astarini, dyah Ayu Aulia Oktaviani Bhakti, Yudha Fatrya Hotman Tohir Pohan, Hotman Tohir MURTANTO Nata, Sofian Rafid, Abdul Gaffar Simanjuntak, Lydia Rosintan