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All Journal Studia Economica: Jurnal Ekonomi Islam JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Review Pendidikan dan Pengajaran (JRPP) Methosika: Jurnal Akuntansi dan Keuangan Methodist Accounting and Business Journal Insight Management Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Bisnis Net : Jurnal Ekonomi dan Bisnis JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Sustainable : Jurnal Akuntansi Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Journal of Trends Economics and Accounting Research Economic Reviews Journal Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Gemilang: Jurnal Manajemen dan Akuntansi Worksheet : Jurnal Akuntansi Jurnal Ekonomi Manajemen Akuntansi Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED) JSE: Jurnal Sharia Economica Journal Accounting International Mount Hope Journal of Innovative and Creativity Edumaspul: Jurnal Pendidikan
Liza Novietta
Universitas Harapan Medan
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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PENGARUH STRUKTUR ASET, RISIKO BISNIS, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL DENGAN MODERASI PROFITABILITAS Archenia, Shellfin Iqlima; Habibie, Azwansyah; Novietta, Liza
JSE: Jurnal Sharia Economica Vol. 4 No. 3 (2025): Juli
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i3.2858

Abstract

This researd aims to analyze the effect of asset structure, business risk, and sales growth on capital structure, and to test the role of profitability as a moderating variable in goods and consumer companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Capital structure in this study is measured by the Debt to Equity Ratio (DER), asset structure by the ratio of fixed assets to total assets, business risk by the Basic Earning Power ratio, sales growth by annual sales growth, and profitability by Return on Assets (ROA). This study uses a quantitative method with a causality approach. Data were obtained from the annual financial reports of 39 goods and consumer sector companies selected through purposive sampling techniques. Data analysis was carried out using multiple linear regression and residual tests to test the moderating effect of profitability which was tested using SPSS 25. The results of the researd indicate that asset structure, business risk, and sales growth have a significant effect on capital structure. In addition, profitability has been shown to moderate the effect of asset structure, business risk, and sales growth on capital structure. These findings reinforce the importance of asset management, risk control, and growth strategies supported by strong profitability in forming an optimal capital structure in goods and consumer sector companies.
PENGARUH AKUNTASI FORENSIK, WHISTLEBLOWING SYSTEM, DAN AUDIT INVESTIGASI TERHADAP PENGUNGKAPAN FRAUD DENGAN SKEPTISISME PROFESIONAL SEBAGAI VARIABEL MODERASI Ningsih, Indah Ramada; Novietta, Liza; Nurmadi, Ruswan
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7539

Abstract

Fraud disclosure is a crucial issue in public sector accountability that requires effective mechanisms to detect and prevent fraudulent practices. This study aims to examine the impact of forensic accounting, whistleblowing systems, and investigative audits on fraud disclosure, and to test the role of professional skepticism as a moderating variable. Using a quantitative approach with an associative research design, the population comprised all 183 employees of the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province. Through a saturated sampling method, 76 valid responses were collected using questionnaires. Data were analyzed with multiple linear regression and moderated regression analysis (MRA). The results show that forensic accounting, whistleblowing systems, and investigative audits have a positive and significant effect on fraud disclosure. However, professional skepticism does not moderate the relationship between these variables and fraud disclosure. These findings suggest that the application of forensic accounting, whistleblowing mechanisms, and investigative auditing can strengthen fraud disclosure practices, but auditors’ professional skepticism does not significantly enhance this relationship. This study contributes to the existing literature by underlining the limitations of professional skepticism as a moderating factor in fraud disclosure, particularly within public sector audit institutions in Indonesia
Corporate Social Responsibility Dalam Memoderasi Pengaruh Profitabilitas, Likuiditas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Barang Konsumsi Subsektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2019-2023 Indriyani, Lisa; Novietta, Liza; Nurmadi, Ruswan
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7544

Abstract

This research aims to determine Corporate Social Responsibility in moderating the effect of Profitability, Liquidity and Dividend Policy on the Firm Value of consumer goods companies in the food and beverage sub-sector listed on the IDX for the 2019-2023 period. The sample in this study was 19 food and beverage sub-sector companies in the 2019-2023 period. The data analysis technique used was multiple linear regression analysis and moderated regression analysis (MRA) test with statistical data processing using the SPSS data processing application version 26.0. The results of this study indicate: (1) Profitability proxied using Return On Equity has a positive and significant effect on Firm Value, (2) Liquidity proxied using Current Ratio has a positive and significant effect on Firm Value, (3) Dividend Policy proxied using Dividend Payout Ratio has a positive and significant effect on Firm Value, (4) Corporate Social Responsibility (CSR) has a positive but insignificant effect on Firm Value, (5) Corporate Social Responsibility (CSR) is unable to moderate the influence of Profitability on Firm Value, (6) Corporate Social Responsibility (CSR) is unable to moderate the influence of Liquidity on Firm Value, (7) Corporate Social Responsibility (CSR) is unable to moderate the influence of Dividend Policy on Firm Value.
PENGARUH WORKING CAPITAL TO TOTAL ASSET, LEVERAGE DAN PERPUTARAN ASET TERHADAP PERTUMBUHAN LABA DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING Fatina, Amira; Listiorini, Listiorini; Novietta, Liza
Bisnis-Net Vol 8, No 2: DESEMBER 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v8i2.6696

Abstract

Penelitian ini bertujuan untuk mengatahui pengaruh Working Capital to Total Asset, Leverage, Perputaran Aset terhadap Pertumbuhan Laba dengan Return on Asset sebagai variabel intervening pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2018-2023. Jenis penelitian ini adalah penelitian kuantitatif yang bersifat asosiatif. Populasi dalam penelitian ini sebanyak 84 perusahaan, metode penarikan sampel yang digunakan adalah purposive sampling, dengan kriteria tertentu total sampel yang diperoleh sebanyak 16 perusahaan dengan 6 tahun pengamatan (16 x 6 tahun pengamatan = 96 sampel). Teknik analisis data statistik yang digunakan aplikasi pengolahan data SPSS versi 26. Hasil penelitan ini menunjukkan bahwa Working Capital to Total Asset, Leverage dan Perputaran Aset berpengaruh terhadap Return on Asset. Working Capital to Total Asset, Leverage dan Perputaran Aset tidak berpengaruh terhadap Pertumbuhan Laba. Return on Asset tidak dapat memediasi pengaruh Working Capital to Total Asset, Leverage dan Perputaran Aset terhadap Pertumbuhan Laba pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia.
The Influence of Good Corporate Governance Mechanism, Corporate Social Responsibility and Intellectual Capital on Financial Performance with Profit Management as Mediation Variable in Various Industrial Sector Companies Listed on the Idx period 2017-2021 Cut Alya Djafar; Kersna Minan; Liza Novietta
Edumaspul: Jurnal Pendidikan Vol 7 No 2 (2023): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of good corporate governance mechanism, corporate social responsibility, and intellectual capital on financial performance with earnings management as a mediating variable in companies in various industrial sectors on the Indonesian stock exchange for the period 2017 – 2021. This type of research is a quantitative research type. The population in this study are all companies in the various industrial sectors listed on the Indonesian stock exchange from 2017 – 2021. The sampling technique uses a purposive sampling method with a sample of 26 companies with 5 years of observation so that the total observational data is 130. The path analysis research design is used as a a tool to determine the direction of the variables studied and to justify how significant the influence of the independent and dependent variables is either directly or indirectly through mediating variables. The results of this study indicate that the mechanisms of good corporate governance, intellectual capital, and earnings management have a positive and significant effect on financial performance and Corporate Social Responsisbility has not significant effect on financial perfomance. Mechanisms of good corporate governance, corporate social responsibility, and intellectual capital also have a positive and significant effect on earnings management. Earnings management can mediate the effect of good corporate governance on financial performance. Earnings management can also mediate the effect of corporate social responsibility and intellectual capital on financial performance.
Pengaruh Current Ratio, Return on Asset, Dan Debt to Equity Ratio Terhadap Harga Saham Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2024 Javirah Dhenita; Yani Suryani; Liza Novietta
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4227

Abstract

This study aims to determine the effect of the Current Ratio, Return on Assets, and Debt to Equity Ratio on stock prices, with dividend policy as an intervening variable, in manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2024. The sample selection method used was purposive sampling. A total of 217 observations were made over 7 years, spanning 31 companies. The data analysis technique used in this study was path analysis. The results of the Substructure I test indicate that the Debt to Equity Ratio has a positive effect on dividend policy. In contrast, the Current Ratio and Return on Assets do not affect dividend policy. The results of the Substructure II test indicate that the Current Ratio and Return on Assets have a positive effect on stock prices. In contrast, the Debt to Equity Ratio and dividend policy do not affect stock prices. The Sobel test results indicate that dividend policy is able to mediate the effect of the Debt to Equity Ratio on stock prices. In contrast, dividend policy is unable to mediate the effect of the Current Ratio and Return on Assets on stock prices.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Silalahi, Indah Permata Sari; Novietta, Liza; Arief, Muhammad
Journal Accounting International Mount Hope Vol. 3 No. 4 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i4.974

Abstract

This study aims to determine the effect of profitability and solvency on audit delay, with company size as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sample selection method used was purposive sampling. A total of 330 observations were collected across 66 companies. The data analysis technique used in this study was moderation analysis using residual test moderation analysis with SPSS version 26. Partially, profitability and solvency had no effect on audit delay. Company size moderated the effect of profitability and solvency on audit delay.
Co-Authors Al-azhary, Intania Putri Andi Marwan Elhanafi Annisa Fadhillah Archenia, Shellfin Iqlima Arief, Muhammad Aulia Zulfa Azwansyah Habibie, Azwansyah Cut Alya Djafar Desi Ika Desi Ika Desi Ika Desi Qonita Dilla Armeice Fatina, Amira Ika, Desi Ilham Ramadhan Nasution Iman Indrafana KH Indriyani, Lisa Javirah Dhenita Kersna Minan Listiorini Lubis, Aniza R. M Karya Satya Azhar M Rangga Arofhy Mawarda, Nanda Putri Melva Saidah Tanjung Muhammad Karya Satya Azhar Muhammad Ridwan Fatahillah Nanda Putri Mawarda Naufal Hirmawan Tarihoran Ningsih, Indah Ramada Nurasiyah, Nurasiyah Nurhasanah Nurhasanah Pitri Afriani Rachmad Dharmawan Rizki Fillhayati Rambe Rizki Fillhayati Rambe Ruswan Nurmadi Saputra, Muhammad Zein Shiva Angelica Silalahi, Indah Permata Sari sipa, Shiva Angelica Siregar, Rosyidah Tommy Tommy Yani Suryani