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All Journal IKRA-ITH EKONOMIKA EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Barelang JASS (Journal of Accounting for Sustainable Society) Abdimisi AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Pajak Vokasi (JUPASI) Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal of Artificial Intelligence and Digital Business JAKBS Jurnal Nusa Akuntansi
Oktavianna, Rakhmawati
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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Journal : JASS (Journal of Accounting for Sustainable Society)

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ANALYSIS EFFECT OF FUNDING DECISION, INVESTMENT DECISION AND DIVIDEND POLICY ON VALUE COMPANY Oktavianna, Rakhmawati; Pratiwi, Utari Mega
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1003

Abstract

ABSTRACT This study aims to obtain empirical evidence of the effect of funding decisions, investment decisions, and dividend policies on company value in financial companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is quantitative. The population in this study are financial companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This sampling technique uses purposive sampling, that is, the data collection is adjusted to a predermined withdrawal. The samples obtained from this study were 24 companies. The statistical test used is the Data Regression Analysis Panel. Data analysis techniques in this study were processed using the Eviews statistical software program version 10. Based on the results of the hypothesis testing that has been done, it was found that Funding Decisions, Investment Decisions, and Dividend Policy have a simultaneous effect on Firm Value Partially, Funding Decisions and Investment Decisions have an effect on Firm Value, while Dividend Policy has no effect on Firm Value
The Role Moderating of Industrial Competition in The Effect Of Corporate Governance and Risk Management on Sustainability Performance Oktavianna, Rakhmawati; Holiawati, Holiawati; Ruhiyat, Endang
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1429

Abstract

This research aims to examine and analyze the role of industrial competition in moderating the relationship between corporate governance and risk management and sustainability. This type of research is associative quantitative. The population is industrial companies listed on the Indonesia Stock Exchange in 2017-2021, with sample 33 industrial companies. Determination of number of samples uses purposive sampling method. The hypothesis was tested using eviews 10 program with panel data regression and Moderated Regression Analysis (MRA). The research results show that governance has no effect on sustainability performance, but risk management has an effect on sustainability performance. Meanwhile, Industrial Competition strengthens the relationship between governance and sustainability performance and Industrial Competition weakens the relationship between risk management and sustainability performance
Co-Authors Abdul Kohar Aryan Agus Pratama Benarda Benarda, Benarda Dewi, Adinda Lukiana Dewi Dilena, Rohati Effriyanti, Effriyanti Gurning, Dewi Lasmaria Holiawati, Holiawati Icih, Icih Isnaini, Fitria Rima Kholifah, Fasha Nur Lestari, Baiq Anggun Hilendri Ningrum, Lia Pratiwi, Utari Mega Ratih Setyo Rini Roswanti, Andini Ruhiyat, Endang SAPUTRI, SEVTY WAHIDDIRANI Setiyorini, Wahyu Silvia Hendrayanti Sugiyarti, Listya Syafitri, Syafitri Taha, Roshaiza Yuliyanti, Siska