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All Journal PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Mattawang: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Nuansa Karya Akuntansi
Pebriyani, Dewi
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Eksplorasi Akuntansi (JEA)

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Pengaruh Good Corporate Governance dan Kebijakan Dividen terhadap Kinerja Keuangan Oktavira, Yolanda; Taqwa, Salma; Pebriyani, Dewi
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.1376

Abstract

This research aims to prove and analyze the influence of good corporate governance and dividend policy on company financial performance. This research was conducted on insurance sub-sector companies on the Indonesia Stock Exchange. The data used is from 2017 to 2021. In this study, company performance is measured by Tobin's Q, while good corporate governance is measured by managerial ownership, size of the board of directors and audit committee. Apart from that, another variable used in this research is dividend policy. The data analysis technique used is multiple regression (OLS) and t-statistical testing. Based on the results of hypothesis testing, it was found that managerial ownership and dividend policy had a positive effect on company performance, while the size of the board of directors and audit committee had no effect on the financial performance of insurance sub-sector companies on the Indonesia Stock Exchange.
Pengaruh Corporate Sustainability Performance terhadap Corporate Financial Performance dengan Karakteristik CEO sebagai Variabel Moderasi Arianti, Yessy Dwi; Pebriyani, Dewi
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.2161

Abstract

This study aims to examine the effect of corporate sustainability performance on Corporate financial performance with CEO characteristics as a moderating variable. Corporate sustainability performance is an independent variable and corporate financial performance as the dependent variable, while CEO characteristics as a moderating variable are proxied by CEO tenure and CEO education level. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange in 2020- 2022, with a total sample of 21 companies. The sampling method used in this study is purposive sampling method with criteria and requirements that have been adjusted to the research needs. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that corporate sustainability performance has a positive effect on corporate financial performance. While the CEO characteristics variable proxied by CEO tenure and CEO educational background has not been able to moderate or strengthen the effect of corporate sustainability performance on corporate financial.
Pengaruh Akuntabilitas, Transparansi, dan Kepemimpinan terhadap Efektivitas Pengelolaan Dana Desa di Kabupaten Dharmasraya Sari, Putri Maya; Pebriyani, Dewi
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2963

Abstract

This research is motivated by the rampant corruption cases lately in Dharmasraya district. The purpose of this study is to determine the effect of accountability, transparency and leadership on the effectiveness of village fund management. The type of research conducted is quantitative research. This study uses primary data in the form of distributing questionnaires to Village Heads, Village Secretaries, Village Treasurers, Welfare Section Heads, Government Section Heads, Service Section Heads, Planning Section Heads, and Village Assistants. The sample in this study was obtained by distributing 201 questionnaires and 197 questionnaires were processed. The data analysis method used is multiple linear regression analysis with the help of IBM SPSS software. The results of this study indicate that accountability, transparency, and leadership have an effect on the effectiveness of village fund management.
Co-Authors Afriyenti, Mayar Ahmad Rahbani Sulaiman S Arianti, Yessy Dwi Artha, Dwi Rani Puspa Betavia, Ade Elsa Charoline Cheisviyanny Delfiani, Silvi Dewi Zaini Putri Dian Indah Hayati Fefri Indra Arza Fiola Finomia Honesty Fitra, Halkadri Hasdi Aimon Hendra, Zul Honesty, Helga Nuri Intan Nurbaiti Fawziah Lestari, Gita Mashuri, Jumatul Ichsan Oktavira, Yolanda Putra, Rino Dwi Putri Maya Sari Ridhaningsih, Fitria Sagita, Detriana Salma Taqwa Sari, Yollit Permata Sarma, Gimeilia Urmatul Uska Akbar Vita Fitria Sari Yeni, Isra Yolanda, Mike Zelvira, Rahma Zul Azhar