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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Resona : Jurnal Ilmiah Pengabdian Masyarakat Aktiva : Jurnal Akuntansi dan Investasi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Pada Masyarakat Indonesian Journal of Accounting and Governance
Prayogo, Enny
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN CARBON EMISSION DISCLOSURE SEBAGAI VARIABEL MODERASI Hartanto, Frederick Ruben; Prayogo, Enny
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 1 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i1.676

Abstract

Nilai perusahaan dapat terpengaruh oleh sejumlah komponen, diantaranya yaitu profitabilitas, ukuran perusahaan, dan leverage. Dalam penelitian ini, hubungan tersebut ditinjau lebih dalam dengan carbon emission disclosure dipertimbangkan mampu memoderasi hubungan tersebut. Perusahaan yang diobservasi adalah yang terdaftar di BEI di bidang energi pada tahun 2019-2022 yang berjumlah 80 perusahaan. Purposive sampling dilaksanakan untuk menyaring populasi sehingga menyisakan 14 perusahaan untuk diteliti. Berdasarkan hasil studi, terdapat pengaruh yang signifikan pada profitabilitas terhadap nilai perusahaan, sedangkan ukuran perusahaan tidak berpengaruh dan leverage juga tidak berpengaruh. Carbon emission disclosure hanya menjadi homologizer moderator untuk hubungan profitabilitas dengan nilai perusahaan, dan untuk ukuran perusahaan dengan nilai perusahaan juga hanya menjadi homologizer moderator. Sedangkan carbon emission disclosure dapat memperkuat hubungan antara leverage dengan nilai perusahaan.
THE INFLUENCE OF MOTIVATION ON BUDGET GOAL COMMITMENT THROUGH THE LEVEL OF PARTICIPATION IN BUDGETING AS A MEDIATOR Erlandiani, Amanda Yunne; Prayogo, Enny
Indonesian Journal of Accounting and Governance Vol. 7 No. 1 (2023): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/0ekf9a70

Abstract

This study aims to investigate and analyze the influence of motivation, consisting of twodimensions, in affecting budget goal commitment through the level of participation in budgeting as amediator. The two dimensions of motivation referred to are intrinsic motivation and controlledextrinsic motivation. Data were collected through survey-based research by distributing questionnairesto lower-level managers in the garment and textile manufacturing sector in Bandung. To analyze dataand test mediation, this study used a structural equation model (SEM) with the alternative partial leastsquares (PLS) method. The results of this study suggest that both intrinsic motivation and controlledextrinsic motivation have a positive effect on the level of participation in budgeting. In addition, thelevel of participation in budgeting mediates the influence of each motivation dimension on budget goalcommitment. Companies can take action to improve budget goal commitment by managing motivationthat will impact the level of participation in budgeting.
Co-Authors Aurora Angela Cendana, Puswita Debbianita Dwistia , Reynald Emmanuel Eddy, Endah Purnama Sari Elyzabet Indrawati Marpaung Erlandiani, Amanda Yunne Erwan Erwan, Erwan Hartanto, Frederick Ruben Hoetama, Marcella Ita Salsalina Lingga Jennifer Jennifer Kambono, Herman Lidya Agustina Maretia, Stella Maria Natalia, Maria Meiliu, Helen Nunik Lestari Dewi Oktavianti Oktavianti Putri, Dea Erinna Rini Handayani Tan Kwang En Tjun , Lauw Tjun Widjaja, Kanisius Kevin Wijaya, I Nyoman Agus Yonathan, Livia