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All Journal Jurnal Pengabdian Masyarakat AbdiMas Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Akuntansi Politala Jurnal Abdimas Kartika Wijayakusuma Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Cendekia Ilmiah
Hendrani, Ai
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Kualitas Audit, Kekuatan Pendapatan, Komite Audit terhadap Nilai Perusahaan Juli Supriyatno, Dwi Retno Setianingrum; Hendrani, Ai
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.404

Abstract

Company value offers investors a framework to evaluate investment choices. The goal of the purpose of this research is to examine the impact of audit quality, revenue strength, and audit committee about the matter value of enterprises operating in the fundamental industrial and chemical domains that are listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. This research paradigm employs a causal design using secondary data sources. The sampling technique used was purposive sampling, including a selection of 32 firms over a span of 3 years. This yielded a total of 96 samples, namely in the form of annual report data from companies operating in the basic industrial and chemical sectors over the period of 2020-2022. This study employs a quantitative methodology by doing statistical analyses on the data. It utilizes research analysis techniques such as descriptive statistical analysis tests, classical statistical hypothesis testing, and conducting hypothesis testing via the use of multiple linear regression method. The study results suggest that the variable of audit quality has a substantial significant and advantageous effect on the company's valuation. The earnings power and audit committee variables have no impact the value of a firm
Pengaruh Goodwill, Profitabilitas, Struktur Aset, Dan Pertumbuhan Penjualan Terhadap Struktur Modal Wartini, Wartini; Hendrani, Ai
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.12222

Abstract

Struktur Modal menjadi aspek penting dalam manajemen keuangan pada suatu korporasi, hal ini disebabkan struktur modal dapat membantu korporasi guna peningkatan nilai dan kepercayan investor. Penelitian ini bertujuan untuk menganalisis pengaruh goodwill, profitabilitas, struktur aset dan pertumbuhan penjualan terhadap struktur modal pada perusahaan sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 – 2023. Struktur modal pada penelitian ini di proksikan dengan Debt Equaty Ratio (DER). Desain penelitian kausalitas dan pendekatan kuantitatif dengan menggunakan metode purposive sampling terhadap 26 perusahaan serta analisis data menggunakan regresi linear berganda melalui software SPSS. Hasil penelitian menunjukkan bahwa goodwill berpengaruh positif namun tidak signifikan terhadap struktur modal, profitabilitas berpengaruh negatif dan signifikan terhadap struktur modal, struktur aset berpengaruh positif dan signifikan terhadap struktur modal, sedangkan pertumbuhan penjualan berpengaruh negatif namun tidak signifikan terhadap struktur modal. Secara simultan, keempat variabel tersebut memengaruhi struktur modal dengan kontribusi sebesar 22,8%.Implikasi dari temuan ini menunjukkan bahwa manajer keuangan perusahaan perlu memprioritaskan penguatan struktur aset dan pemanfaatan laba ditahan sebagai sumber pembiayaan, serta tidak bergantung sepenuhnya pada goodwill atau pertumbuhan penjualan dalam penentuan struktur modal.
IMPLIKASI HUKUM TERHADAP PENGHAPUSAN SISTEM ALIH DAYA PADA PERUNDANG-UNDANGAN KETENAGAKERJAAN Kantikha, I Made; Harahap, Pardamean; Muchtar, Andhyka; Hendrani, Ai; Sherill, Fredrika; Aurelia Shabilla, Reysha; Daishahwa, Daishahwa; Fritiana, Anesya; Hadi Putra, Albert
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4203

Abstract

This research examines the legal implications of eliminating the outsourcing system in Indonesian labor law amid ongoing debates post-Job Creation Law. The objective is to analyze impacts on worker protection, business legal certainty, and state regulatory roles. Employing normative juridical methods with statute and conceptual approaches, supplemented by empirical data, the population comprises outsourcing workers, practitioners, and employers in Tangerang Regency, using purposive sampling of experienced respondents. Instruments include semi-structured interviews and structured questionnaires, analyzed via qualitative descriptive techniques with data triangulation. Findings reveal outsourcing enhances business efficiency but causes job insecurity, wage disparities, and tripartite supervision challenges. Conclusions recommend comprehensive transitional regulations over 2-3 years, BPJS strengthening, and bipartite supervision reforms to balance interests without mass layoffs or economic instability.
Co-Authors A.S., Barlia Andhyka Muchtar Aurelia Shabilla, Reysha Bernadeta Nadia Septerini Daishahwa, Daishahwa Dihin Septyanto Fritiana, Anesya Hadi Putra, Albert Harianto, Ricky Heriyanti Heriyanti, Heriyanti Juli Supriyatno, Dwi Retno Setianingrum K., Yosefin K.M., Novera Kantikha, I Made Madjid, Suhirman Miftahul Ihsan, Cahyo Randi Pardamean Harahap Primasari, Selin Putri, Aisyah Bestari Safiani A. Faaroek Sakinah, Irnawati Sherill, Fredrika Wartini Wartini, Wartini Yanuar Ramadhan Yuscintara, Brigita Andriana