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<![CDATA[GROWTH OPPORTUNITY, FIRM SIZE, FINANCIAL DISTRESS DAN KEPUTUSAN HEDGING ]]>
<![CDATA[Daniati, Devi Ratna]]>;
<![CDATA[Adiwibowo, Akhmad Sigit]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v16i1.11750
<![CDATA[This study aims to determine the effect of Growth Opportunity, Firm Size, and Financial Distress on Hedging Decisions in Property and Real Estate Sector companies listed on the Indonesia Stock Exchange in 2018-2022. The type of research used is quantitative associative using secondary data. The sample selection was based on purposive sampling method, so that the samples obtained were 48 (fortyeight) companies. The data analysis technique used is logistic regression analysis, with data processing using the Eviews 12 for student program. Hypothesis testing in this study used the Likelihood Ratio Statistics (LR Statistics) test and the z-statistics test. The results of the Likelihood Ratio Statistics (LR Statistics) test show that the variables of Growth Opportunity, Firm Size, and Financial Distress together have an effect on hedging decisions. The results of the z-statistics test show that Firm Size has an effect on hedging decisions, while the Growth Opportunity and Financial Distress variables have no effect on hedging decisions.]]>
<![CDATA[Pentingnya Laporan Keuangan Bagi Asrama Yatim Dan Dhu’afa Ishlahul Hayat ]]>
<![CDATA[Kholis, Muhammad Yunus]]>;
<![CDATA[Suryani, Amelia Dwi Putri]]>;
<![CDATA[Balqis, Puteri]]>;
<![CDATA[Mariska, Witha Ayuni]]>;
<![CDATA[Nurmala, Putri]]>;
<![CDATA[adiwibowo, Akhmad Sigit]]>
<![CDATA[ Jurnal Abdimas Tri Dharma Manajemen Vol. 3 No. 2 (2022): ABDIMAS April 2022 ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/ABMAS.v3i2.p57-61.y2022
<![CDATA[Pengabdian kepada masyarakat (PKM) ini bekerjasama dengan Asrama Yatim dan Dhu’afa Ishlahul Hayat yang berlokasi di Tangerang Selatan. Tujuan dari PKM ini adalah untuk memberikan informasi mengenai pentingnya laporan keuangan dan juga memberikan kemudahan kepada pengurus Asrama dalam pembuatan laporan keuangan yang sesuai dengan PSAK 45. Kegiatan PKM ini dilaksanakan pada hari Minggu, 14 November 2021 di Asrama Ishlahul Hayat yang dihadiri oleh tim dosen akuntansi, Akhmad Sigit Adiwibowo dan Putri Nurmala, tim mahasiswa dihadiri oleh Muhammad Yunus Kholis, Amelia Dwi Putri Suryani, Puteri Balqis dan Witha Ayu Mariska serta dari Asrama Yatim dan Dhu’afa Ishlahul Hayat diwakili oleh Ibu Saraswati dan anak-anak asrama. Tujuan dari Kegiatan Pengabdian Kepada Masyarakat adalah untuk melaksanakan salah satu Tri Darma Perguruan Tinggi. Selain itu diharapkan dengan pengabdian kepada masyarakat tersebut keberadaan perguruan tinggi dapat memberikan kontribusi besar kepada pengembangan dan penerapan keilmuan kepada masyarakat.]]>
<![CDATA[The effect of financial distress on accounting misstatements during the Covid-19 pandemic ]]>
<![CDATA[Adiwibowo, Akhmad Sigit]]>;
<![CDATA[Nurmala, Putri]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v14i1.4398
<![CDATA[This study aims to examine the effect of financial distress on accounting misstatements and to find out whether the COVID-19 pandemic moderates the relationship between financial distress and accounting misstatements. This study uses data from property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period from 2017 to 2021. The total research sample is 145 entities. The statistical methodology used in this study is panel regression analysis with the following steps: selecting the best regression model, classical assumption testing, and regression testing to determine coefficient values and significance levels. The results of this study show that financial distress has no significant effect on accounting misstatements. This study also finds empirical evidence that the COVID-19 pandemic does not moderate the relationship between financial distress and accounting misstatement. Although accounting misstatements have been a research topic for many years, little attention has been paid to their impact on companies experiencing financial distress and crises. Further research still needs to be carried out regarding the impact of the COVID-19 pandemic on the relationship between financial distress and accounting misstatement using a sample of companies that have a high multiplier effect. It is hoped that the results of this study can provide additional references to prove that agency theory and prospect theory can explain accounting misstatements.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, UKURAN KOMITE AUDIT, DAN UMUR LISTING TERHADAP LUAS PENGUNGKAPAN INTELLECTUAL CAPITAL ]]>
<![CDATA[Nurmala, Putri]]>;
<![CDATA[Adiwibowo, Akhmad Sigit]]>
<![CDATA[ BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 16 No. 2 (2019): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/balance.v16i2.1622
<![CDATA[This study aims to determine how much influence the size of the company, the size of the audit committee and the age of the listing of the area of Intellectual Capital Disclosure in companies listed on the Indonesia Stock Exchange in the period 2015-2017. This study uses a sample of manufacturing companies listed on the Stock Exchange in 2015-2017. Sampling using a purposive sampling technique, so that the unit of analysis generated in this study were 31 companies. The data used are secondary data in the form of financial statements obtained from the IDX official website www.idx.com. Data analysis methods used in this study are multiple linear regression analysis, descriptive statistical tests and classic assumption tests. The results of this study indicate that the size of the company, the size of the audit committee and the age of the listing together influence the area of intellectual capital disclosure. Partial test results (t test) show that the size of the company and the size of the audit committee significantly influence the disclosure of intellectual capital, while the age of the listing does not significantly influence the disclosure of intellectual capital.]]>
<![CDATA[The effect of financial distress on accounting misstatements during the Covid-19 pandemic ]]>
<![CDATA[Adiwibowo, Akhmad Sigit]]>;
<![CDATA[Nurmala, Putri]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v14i1.4398
<![CDATA[This study aims to examine the effect of financial distress on accounting misstatements and to find out whether the COVID-19 pandemic moderates the relationship between financial distress and accounting misstatements. This study uses data from property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period from 2017 to 2021. The total research sample is 145 entities. The statistical methodology used in this study is panel regression analysis with the following steps: selecting the best regression model, classical assumption testing, and regression testing to determine coefficient values and significance levels. The results of this study show that financial distress has no significant effect on accounting misstatements. This study also finds empirical evidence that the COVID-19 pandemic does not moderate the relationship between financial distress and accounting misstatement. Although accounting misstatements have been a research topic for many years, little attention has been paid to their impact on companies experiencing financial distress and crises. Further research still needs to be carried out regarding the impact of the COVID-19 pandemic on the relationship between financial distress and accounting misstatement using a sample of companies that have a high multiplier effect. It is hoped that the results of this study can provide additional references to prove that agency theory and prospect theory can explain accounting misstatements.]]>
<![CDATA[The effect of voluntary disclosure and financial distress on audit delay ]]>
<![CDATA[Nurmala, Putri]]>;
<![CDATA[Rahayu, Trisnawati]]>;
<![CDATA[Adiwibowo, Akhmad Sigit]]>
<![CDATA[ Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 8 No. 1 (2023): Keberlanjutan ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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<![CDATA[This study examines the effect of voluntary disclosure and financial distress on audit delays in energy sector companies of Indonesia. We measure voluntary disclosure using a ratio scale, which shows the total score of disclosures filled with items of voluntary disclosure determined by BAPEPAM. Financial Distress is measured using a ratio scale proxied using the debt-to-equity ratio. Meanwhile, audit delay is measured using a ratio scale by calculating the difference in the audit report date minus the financial report date. The data analysis technique uses panel data analysis. Based on the test results, it stated that voluntary disclosure and financial distress had a positive and significant effect on audit delay simultaneously. Voluntary disclosure does not affect audit delay, while financial distress affects it positivelyAbstrakPenelitian ini menguji pengaruh pengungkapan sukarela dan financial distress terhadap audit delay pada perusahaan-perusahaan sektor energi di Indonesia. Penelitian ini mengukur pengungkapan sukarela berdasarkan skala rasio yang menunjukan total skor pengungkapan sukarela sebagaimana yang ditentukan oleh BAPEPAM. Financial distress dalam penelitian ini diukur dengan menggunakan debt to equity ratio. Sementara itu, audit delay diukur dengan skala rasio yang dikalkulasi berdasarkan perbedaan hari audit dan pelaporan keuangan. Penelitian ini menemukan bahwa secara simultan, pengungkapan sukarela dan financial distres berpengaruh positif terhadap audit delay. Namun secara parsial, pengungkapan sukarela tidak mempengaruhi audit delay, sedangkan financial distress berpengaruh positif]]>
<![CDATA[Analysis of Factors That Influence The Need for E-Commerce Audit Services ]]>
<![CDATA[Nurmala, Putri]]>;
<![CDATA[Oktaviani, Nanda Sofia]]>;
<![CDATA[Adiwibowo, Akhmad Sigit]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 4 No. 2 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v4i2.y2021.p93-103
<![CDATA[This study aims to determine how the influence of E-Commerce-business Development, Accounting Information Technology Systems and Auditor Skills on the Need for E-Commerce Audit Services at Public Accounting Firms in South Jakarta, both partially and simultaneously. This study uses a population of all external auditors working at the Public Accounting Firm in South Jakarta. Sampling uses simple random sampling technique, so that the samples used in this study were 59 external auditors from 6 public accounting firms in South Jakarta. The data used are primary data in the form of questionnaires which are distributed directly to respondents. Data analysis methods used in this study are multiple linear regression analysis, descriptive statistical tests and the classic assumption test. The partial test results show that the development of e-commerce-business does not positively influence the need for e-commerce audit services while the accounting information technology system and auditor expertise positively influence the need for e-commerce audit services. Meanwhile, simultaneous test results showed that the-business development of e-commerce, accounting and information technology systems auditor expertise together - the same effect on the need for audit services e-commerce.]]>
<![CDATA[The Effect of Corporate Social Responsibility and Company Characteristics on Earnings Persistence ]]>
<![CDATA[Afriyanti, Aida]]>;
<![CDATA[Nurmala, Putri]]>;
<![CDATA[Adiwibowo, Akhmad Sigit]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 5 No. 2 (2022): EAJ (Economics and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v5i2.y2022.p164-173
<![CDATA[This study aims to determine the effect of Corporate Social Responsibility and Company Characteristics on Earning Persistence in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. The sample used is 20 companies from 62 food and beverage companies listed on the Stock Exchange. The Indonesian Stock Exchange (IDX) for the 2016 – 2020 period. The research sample was taken by purposive sampling or by setting certain criteria. Methods This research uses secondary data types with a quantitative approach. The hypothesis test conducted in this study is the Classical Assumption Test, R2 Test, F Test, and t Test using the Eviews 9 program. Simultaneous test results show that corporate social responsibility variables and company characteristics have a significant effect on earnings persistence. The partial test results show that the corporate social responsibility variable has no effect on earnings persistence, while the company characteristics variable (ROA) has a significant effect on earnings persistence.]]>
<![CDATA[NET PROFIT, COMPANY VALUE, AND DIVIDEND POLICY: EMPIRICAL STUDY ON CONSUMER NON-CYCLICAL COMPANIES ]]>
<![CDATA[Nurmala, Putri]]>;
<![CDATA[Adiwibowo, Akhmad Sigit]]>
<![CDATA[ KEUNIS Vol. 12 No. 1 (2024): JANUARY 2024 ]]>
Publisher : <![CDATA[Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang ]]>
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DOI: 10.32497/keunis.v12i1.4457
<![CDATA[This study aims to provide empirical evidence that net income and firm value affect dividend policy in the consumer non-cyclical sector companies listed on the Indonesia Stock Exchange for the period 2017-2021. This study's independent variables are net income and company value. Meanwhile, the dependent variable is dividend policy. The sample was selected using the purposive sampling method to obtain 18 companies that met the criteria with an observation period of 5 years. The data used is secondary. Data analysis using multiple regression analysis. From this research, the conclusion is that net income does not affect dividend policy. Meanwhile, company value has a positive effect on dividend policy.]]>
<![CDATA[Effect of Intellectual Capital and Audit Opinion on Stock Prices: Empirical Study on Listed Infrastructure, Utilities and Transportation Companies ]]>
<![CDATA[Nurmala, Putri]]>;
<![CDATA[Adiwibowo, Akhmad Sigit]]>;
<![CDATA[Sari, Afifah Kemala]]>
<![CDATA[ Indonesian Journal Of Business And Economics Vol. 4 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Kuningan ]]>
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DOI: 10.25134/ijbe.v4i1.3949
<![CDATA[This study aims to determine and obtain empirical evidence of the effect of intellectual capital and audit opinion on stock prices. This study uses quantitative research using descriptive methods. The population in this study includes infrastructure, utilities and transportation which are listed on the Indonesia Stock Exchange as many as 79 companies. The sampling technique used was purposive sampling by obtaining 60 data. The method of analysis using multiple linear regression models was processed and analyzed using the IBM Statistical Package for Social Sciences (SPSS) version 25 program. The results showed that intellectual capital and audit opinion had no effect on stock prices either simultaneously or partially. Keywords: Intellectual Capital, Audit Opinion and Stock Prices]]>
