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All Journal Jurnal Akuntansi Multiparadigma Akurasi : Jurnal Studi Akuntansi dan Keuangan IIJSE JIFA (Journal of Islamic Finance and Accounting)
Oktari, Vera
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Economics, Econometrics & Finance

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PROFITABILITY MATTER: CAN ESG DISCLOSURE ENABLE SUSTAINABLE GROWTH? Kunaifi, Aang; Cempaka, Santy Dwi; Oktari, Vera; Nareswari, Ninditya
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.09

Abstract

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THE ROLE OF AUDIT COMMITTEE IN CORPORATE SUSTAINABILITY DISCLOSURE Khoiriyah, Mayla; Zarefar, Arumega; Afifah, Ulfa; Oktari, Vera
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i2.243

Abstract

This study aims to determine the influence of the characteristics of the audit committee on corporate social responsibility (CSR) disclosures as a corporate sustainability issue. The audit committee characteristics are proxied by size, the number of members with financial expertise, and the number of audit committee meetings. This study used secondary data from the annual report and sustainability report of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The number of samples used is 77 companies. Data were analyzed using Ordinary Least Square. Based on the research findings, the size of the audit committee has a significant positive effect on CSR disclosures. In contrast, financial expertise and the number of meetings significantly negatively affect CSR disclosures. This research is expected to provide recommendations to consider the size of the audit committee in establishing an audit committee to encourage broader CSR
The Influence of Human Resource Competence, Innovation, Digital Marketing, and Organizational Commitment on the Performance of MSMEs in Pekanbaru City Azrillia, Tia; Oktari, Vera; Safitri, Devi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7604

Abstract

This study aims to determine the effect of Human Resources Competence, Innovation, Digital Marketing, and Organizational Commitment on MSME Performance in Pekanbaru City. The research method used is a quantitative research method, with a data collection method in the form of a questionnaire. The population in this study was the MSME in Pekanbaru City, totaling 26,684 MSME. The sample in this study was 100 respondents using a convenience sampling technique. Data analysis was carried out using Structural Equation Modeling–Partial Least Square (SEM-PLS) using SmartPLS software version 4.0.9.2 to process the data. The results of this study indicate that the variables of Human Resources Competence, Innovation, Digital Marketing, and Organizational Commitment have an effect on MSME Performance in Pekanbaru City.
What do we know about corporate governance, family ownership, and firm value? Lestari, Dinda; Zirman; Hariyani, Eka; Oktari, Vera
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 2 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i2.6811

Abstract

The purpose of this study was to obtain empirical evidence that the company's independent board of commissioners has a positive effect on firm value, to obtain empirical evidence that audit committees have a positive effect on firm value, to obtain empirical evidence that profitability has a positive effect on firm value, to obtain empirical evidence that family ownership strengthens good relations. Corporate governance on firm value and to obtain empirical evidence of family ownership strengthens the relationship between financial performance and firm value. Variable measurement in this study uses the dependent variable, independent variable, moderating variable, and control variable. The results of the study show that the board of commissioners and ROE have an effect on firm value. While the audit committee has no effect on firm value. And family ownership strengthens the relationship between ROE and audit committee on firm value, but cannot moderate the relationship between independent commissioners and firm value.
Co-Authors Aang Kunaifi Azrillia, Tia Cempaka, Santy Dwi Devi Safitri Eka Hariyani Lestari, Dinda Mayla Khoiriyah Nareswari, Ninditya Ulfa Afifah, Ulfa Zarefar, Arumega Zirman