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All Journal Jurnal Ilmiah Pendidikan Scholastic Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL PUNDI Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Jurnal Manajemen Universitas Bung Hatta EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kajian Akuntansi dan Auditing Jurnal Bina Bangsa Ekonomika Jurnal Manajemen Dan Akuntansi Medan Jurnal Informatika Ekonomi Bisnis Cakrawala : Management Science Journal
Gina Septiana
Universitas Maritim Raja Ali Haji, Tanjungpinang, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : JURNAL PUNDI

 1 
MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA gina septiana; Aminar Sutra Dewi
JURNAL PUNDI Vol 4, No 3 (2020)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v4i3.303

Abstract

The government estimates that the manufacturing industry sector which will slow down in 2017 will experience another depress in 2018, if the company's capability is low then the company's value will also be lowered. This study aims to analyze the influence of the independent board of commissioners, institutional ownership, managerial ownership, board of commissioners, leverage and audit committee on the value of the company in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The samples in this study were 8 companies and 40 observations. This research uses the company's annual financial statement data and summary reports from the Indonesia Stock Exchange website. The method of data analysis is panel data regression. The results showed that the independent board of commissioners, board of commissioners, leverage, audit committee had no significant effect on the value of the company (PBV). Institutional ownership and managerial ownership have a positive and significant effect on the value of the company.
Pengaruh Keefektifan Pengendalian Internal Dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi Pada Perguruan Tinggi Negeri Di Kota Padang Gina Septiana; Aris Prasetiyo
JURNAL PUNDI Vol 5, No 1 (2021)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v5i1.314

Abstract

The tendency of bookkeeping extortion (TAF) is characterized by activities and arrangements that deliberately hide the actuality or do not provide original data on the grounds of deceiving or controlling. Surprisingly, in some cases, TAF was deliberately chosen because it was considered beneficial for itself, but more parties agreed not to give TAF a chance.This study aimed to examine the effect of the internal control effectiveness and suitability of rewardon the trend of accounting fraud at State Universities  in Padang. The sampling technique in this research used purposive sampling that the sample selection based on certain criteria corresponding author desired. The samples of this research are 90 employees accounting at each faculty in State Universities. Hypothesis testing results showthat the effectiveness of the internal control have negative effect on the tendency of accountingfraud and suitability of reward have negative effect towards the tendency of accounting fraud.
Analisis Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2015 gina septiana
JURNAL PUNDI Vol 2, No 3 (2018)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.788 KB) | DOI: 10.31575/jp.v2i3.99

Abstract

The objective of this research is to determine the influence of intellectual capital to the firm value of the banks listed on BEI with financial performance as an intervening variable. The independent variable applied in this study was the intellectual capital which was measured by value added intellectual coefficient (VAIC). The dependent variable in this study was the firm value is measured by using price to book value (PBV), while financial performance as an intervening variable is measured by using return on asset (ROA). The sample used in this study are 11 banking companies listed by the Indonesia Stock Exchange (IDX) within the period of 2010-2015. This study used a quantitative approach to testing hypotheses used the technique of path analysis. To examine the effect of mediation used sobel test. The finding shows that (1) intellectual capital has significant effect to financial performance. (2) intellectual capital does not have significant effect to the level of firm value. (3) financial performance has significant effect to the level of firm value. (4) sobel test result showed that financial performance mediate intellectual capital to the firm value.
Co-Authors Annisa Annisa Aris Prasetiyo Dela Desta Dewi, Aminar Sutra Dewi, Mike Kusuma Eka Khausnul Khatimah Hadli Lidya Rikayana Hidayati, Habibatul Hutagalung, Dini Erawati Ikhsan, Luci Yanul Lastri Anggi Fani Luci Yanul Ikhsan Meirina, Elsa Ningsi, Sepri Hati Pipi Agus Puspa Sari Rivandi, Muhammad Septiani, Andini Syafira, Maharani Intan Teddy Haryadi Wazirman, Wazirman Yannizar, Yannizar Zania, Tasha