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All Journal Jurnal ASET (Akuntansi Riset) JCES (Journal of Character Education Society) JAKPI
Valeria, Valeria
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Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA Valeria, Valeria; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4759

Abstract

Companies need to publish financial reports to inform the financial performance of the company user to the financial report. Companies are likely to manipulate information in their financial reports to attract investors. The company's actual financial performance is reflected in the quality of its earnings. Good earnings quality indicates that the company's profitability is factual and consistent so that investors can trust it. This study aims to examine the effect of leverage, liquidity, company size and investment opportunity set on the quality of the company's earnings. The population in this study were companies in the raw materials, industry, primary and non-primary consumer, and health sectors listed on the Indonesia Stock Exchange during the 2019–2023 period. Sampling in this study used a purposive sampling technique, where samples were taken from a population that met certain criteria. The number of samples in this study that met the criteria was 86 samples from 134 observation samples. Multiple linear regression models were used to analyze the data in this study. The results of this study prove that the leverage variable does not have a significant effect on earnings quality. Meanwhile, the variables liquidity, company size, investment opportunity set, and growth have a significant effect on earnings quality. This research contributes to the development of literature on the topic of earnings quality and provides input to users of corporate financial reports and corporate management to assess or maximize their earnings quality.  
COMMUNITY EMPOWERMENT THROUGH TOURISM GUIDE TRAINING TO IMPROVE THE QUALITY OF AIR MERAH TOURISM PERFORMANCE Tuminah, Tuminah; Citra, Ariska; Agustina, Diana; Valeria, Valeria; Iskandar, Romi
JCES (Journal of Character Education Society) Vol 5, No 2 (2022): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jces.v5i2.7576

Abstract

Abstrak: Kegiatan pengabdian ini bertujuan untuk memberikan pelatihan pemandu wisata melalui pemberdayaan masyarakat.  Hal ini bertujuan untuk meningkatkan kualitas kinerja masyarakat di wisata Air Merah Mungguk. Desa Mungguk memiliki obyek wisata Air Merah, namun masih mengalami kesulitan dalam hal memandu wisatawan yang datang. Hal ini dikarenakan masih minimnya pengetahuan masyarakat tentang memandu wisata. Pendekatan yang digunakan dalam kegiatan ini adalah survey, sosialisasi, pelatihan, monitoring dan evaluasi. Bentuk-bentuk pemberdayaan masyarakat melibatkan partisipasi masyarakat mulai dari proses perencanaan dan pelaksanaan kegiatan. Program-program yang telah dilaksanakan meliputi sosialisasi sapta pesona dan pelatihan pemandu wisata. Dari kegiatan monitoring dan evaluasi terlihat bahwa setelah mengikuti pelatihan-pelatihan yang dilakukan, pemahaman warga tentang cara memandu wisatawan meningkat.  Pemberdayaan masyarakat melalui pelatihan pemandu wisata ini meningkatkan kualitas kinerja pemandu wisata di wisata Air Merah desa Mungguk.Abstract: This service activity aims to provide tour guide training through community empowerment. This aims to improve the quality of community performance in Air Merah Mungguk tourism. Mungguk Village has Air Merah tourist attraction, but it still has difficulties in guiding tourists who come. This is due to the lack of public knowledge about guiding tours. The approach used in this activity is survey, outreach, training, monitoring and evaluation. Forms of community empowerment involve community participation starting from the planning process and implementing activities. The programs that have been implemented include socialization of Sapta Pesona and tour guide training. From the monitoring and evaluation activities, it can be seen that after participating in the trainings carried out, the residents' understanding of how to guide tourists has increased. The empowerment of the community through tour guide training can improve the quality of the performance of tour guides in Air Merah, Mungguk village.
Board Governance and Underpricing: Evidence From Five Capital Markets in Southeast Asia Valeria, Valeria; Marpaung, Elyzabet Indrawati; Hadianto, Bram
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.80983

Abstract

This study examines and analyzes the board governance factors associated with the underpricing of companies issuing stocks in the capital market initially. The factors considered are the size of the supervisory board, gender-based board diversity, and the size of the audit committee. The population comprises underpricing corporations in the capital markets of Indonesia, Malaysia, Singapore, Thailand, and the Philippines between 2018 and 2022, sampled using a stratified random sampling technique. Furthermore, 208 companies are employed as samples, based on the calculation of the Isaac and Michael formula. Then, the regression model is used to analyze the data. As a result, this study reveals that the greater the size of the supervisory board and the audit committee, the less underpricing, and the greater the representation of women on the supervisory board, the greater the underpricing. Reinforced by these findings, this study recommends that firms have numerous supervisory boards, comprising seven to twelve people, a high ratio of male supervisory board members, and more audit committee members to mitigate underpricing, which is a non-optimal effort to raise new capital from the initial public offering. As a novelty, this study utilizes companies from five capital markets in Southeast Asia; therefore, the generalizability of this study can be more extensive than that of employing a single capital market.
Co-Authors Bram Hadianto Citra, Ariska Diana Agustina Elyzabet Indrawati Marpaung ROMI ISKANDAR, ROMI Tuminah Tuminah