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All Journal AKRUAL: Jurnal Akuntansi AFRE Accounting Financial Review JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal ULTIMA Accounting EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Muara Ilmu Ekonomi dan Bisnis Proceeding National Conference Business, Management, and Accounting (NCBMA) Klabat Accounting Review Proceeding of International Conference on Entrepreneurship (IConEnt)
Jaunanda, Meiliana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Stock Value Analysis Using Absolute Valuation and Relative Valuation Approaches Jaunanda, Meiliana
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The world of investment in Indonesia has been growing from year to year. This can be seen from the IHSG, which has been rising every year, accompanied by the improving economic growth in various sectors. One of the sectors that plays an important role in the development of the country is the manufacturing sector. The manufacturing sector has a high capitalization value and is quite dominant in Indonesia and abroad. This has attracted the attention of investors to invest their capital. However, before buying and selling a stock, investors first analyze whether the stock they are investing in is overvalued, fairvalued, or undervalued. This study uses the absolute and relative valuation technique to assess stocks using the proxies of Price book value (PBV) and Price earning ratio (PER) and determine whether the stock is overvalued, fairvalued, or undervalued. Sampling was done on manufacturing companies that have consistently distributed dividends during the period 2017-2021. The results of the study are that the shares that were undervalued were CLPI and INDS. In 2018, the shares that were undervalued were CLPI, TOTO, and WTON. In 2019, the shares that are undervalued are ALDO, CLPI, TSPC, and WTON. In 2020, the shares that are undervalued are CLPI, INDF, and TOTO and in 2020, the shares that are undervalued are CLPI, INDF, INDS, and TSPC and only CLPI, INDS shares from 2017-2021 are in an undervalued position and WTON shares in 2021.
THE IMPACT OF CSR TOWARDS FIRM VALUE WITH FINANCIAL PERFORMANCE AS INTERVENING VARIABLE (Empirical Study of Companies Listed in LQ45 of IDX for the period 2017-2019) Jaunanda, Meiliana; Jonathan, Bryan
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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This research was conducted to (1) Analyze the impact of CSR towards Return on Assets; (2) Analyze the impact of CSR towards Price-to-Book Value; (3) Analyze the impact of Return on Assets to Price-to-Book Value; (4) Analyze the impact of CSR towards Price-to-Book Value with Return on Assets as intervening variable. The independent variable CSR is divided into 6 categories which include CSR Economy, CSR Environment, CSR Employee Practices, CSR Human Resources, CSR Community, and CSR Product Responsibility. The populations in this study are the companies in the LQ45 Index listed on the Indonesian Stock Exchange between 2019-2021. Purposive sampling was used with a total sample of 31 companies which have published financial reports and sustainability reports in all years of 2019-2021. Data were analyzed using multiple linear regression method. The results showed that (1) CSR Employee Practices has a negative significant impact on Return on Assets, and CSR Product Responsibility has positive significant impact on Return on Assets; (2) CSR Employee Practices has a negative significant impact on Price-to-Book Value, CSR Human Rights has a positive significant impact on Price-to-Book Value, and CSR Product Responsibility has positive significant impact on Price-to-Book Value; (3) Return on Assets have a positive and significant impact towards Price-to-Book Value; (4) CSR Product Responsibility has positive significant impact on Price-to-Book Value, Return on Assets have a positive significant impact towards Price-to-Book Value.
FINANCIAL SLACK AND ENVIRONMENTAL PERFORMANCE ON CARBON DISCLOSURE IN INDONESIA AND MALAYSIA MINING COMPANIES Jaunanda, Meiliana; Putri, Clementinne Nathasya
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 1 (2025): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i1.6938

Abstract

The goal of this research is to examine how environmental performance and financial slack influence carbon emission disclosure, with the solvability ratio serving as a moderator. The study uses a checklist table to assess carbon emission disclosure. The PROPER rank measures environmental performance. Financial slack is calculated by dividing cash and cash equivalents by total sales. The debt-to-equity ratio is used to determine the solvency ratio. The study used secondary data from 61 Indonesian and Malaysian mining companies listed on the Indonesia Stock Exchange and the Bursa Malaysia. The information pertains to the years 2021–2022. The sample collection approach used in the study was purposive sampling. The study's conclusions point to a clear relationship between environmental performance and carbon emission disclosure, with environmental performance positively influencing disclosure of carbon emissions. The disclosure of carbon emissions is negatively impacted by financial slack and solvency ratio. This research also shown that the solvency ratio is unable to counteract the effects of financial slack and environmental performance on disclosure of carbonemissions.
ANALISIS FINANCIAL PERFORMANCE TERHADAP NILAI PERUSAHAAN DIMODERASI DENGAN KEBIJAKAN DIVIDEN: Bahasa Indonesia Jaunanda, Meiliana; Cunny, Ivana
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2050

Abstract

Abstract - This study discusses to insight investors and companies on how to assess the company's prospects for the longterm in terms of section liquidity, profitability, leverage and dividend policy on firm value.. The financial ratios used in the study include Current Ratio, Return on Assets, and Debt to Equity Ratio. Firm value is proxied by Tobin's Q, and the moderating variable, namely Dividend Policy, is proxied by Dividend Payout Ratio. This research uses manufacturing companies that distribute positive dividends listed on the IDX during the 2017-2019 period and data obtained from S&P Capital IQ. There are 58 companies sampled in the study. The results obtained are (a) CR has no significant effect on Tobin's Q because the significant value is 0.206, (b) ROA and DER have a significant effect on Tobin's Q because the significance value of ROA and DER is 0.000, (c) DPR can moderate the relationship between CR and Tobin's Q because the significant value of DPR*CUR is 0.001, (d) DPR cannot moderate the relationship between ROA and Tobin's Q because the significant value of DPR*ROA is 0.351, (e) DPR can moderate the relationship between DER and Tobin's Q because the significant value of DPR*DER is 0.006. Keywords: Current Ratio; Debt to Equity Ratio; Dividend Payout Ratio; Firm Value; Return on Asset,
A Do Financial Distress and Accounting Conservarism Have Influence of Tax Avoidance with Leverage as a Moderating Variable Jaunanda, Meiliana
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Introduction/Main Objectives: This study discusses the effects of Tax Avoidance. The independent variables used in this research are Financial Distress and Accounting Conservatism. The dependent variable of this research is tax avoidance proxied by the Effective Tax Rate. The moderating variable in this study uses Leverage with Debt to Equity Ratio as a proxy, and there are Control Variables, namely Sales Growth, Age, Profitability, and Size. Background Problems: Financial distress is the cause of tax avoidance, because industries that are facing financial difficulties will look for ways to defend their companies and will avoid tax. Novelty: The researcher choose accounting conservatism and moderating leverage on this research . Research Methods: This study uses Manufacturing and Mining companies in Indonesia that are listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period and the data is taken from S&P Capital IQ. Finding/Results: Model I sample are (1) Leverage have a positive influence on Tax Avoidance. (2) Financial Distress and Accounting Conservatism has a negative effect on Tax Avoidance. Model II sample are (1) Financial distress and Moderation of financial distress and tax avoidance have a positive effect on Tax Avoidance. (2) Accounting Conservatism and Moderation Conservatism and tax avoidance have no effect on Tax Avoidance.. Conclusion: the first and second hypothesis was rejected and third hypothesis was accepted.
Co-Authors Agoes, Sukrisno Allan, Hellen Angelia, Frieska Cunny, Ivana Ferdinand, Ferry Gabrielle Angelica Beatrice Inzen Gracia S Ugut Hulu, Edison Jonathan, Bryan Putri, Clementinne Nathasya Roy Sembel Safira, Dea Natalia Silaban, Daniel