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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Multidisciplinary Journal of Education, Economic and Culture
Herawati, Yesi
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PERAN MODERASI HEDGING TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) : THE ROLE OF HEDGING MODERATION ON FINANCIAL DISTRESS IN STATE-OWNED ENTERPRISES Herawati, Yesi; Dewi, Nurrahma
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.534-547

Abstract

Financial distress is one of the early signs of bankruptcy. A company that experiences financial distress continuously will have difficulty meeting its financial obligations. If this continues, it will lead to the bankruptcy of the company. This study aims to determine the condition of financial distress in State-Owned Enterprises in the non-banking sector listed on the Indonesia Stock Exchange in 2018-2022. The independent variables are growth opportunity and leverage, the dependent variable is financial distress, while the moderation variable is hedging. Population in State-Owned Enterprises in the non-banking sector. The sample used is nonprobability sampling with a saturated sampling technique. The data analysis method uses Partial Least Square (PLS). The results of this study show that growth opportunities and leverage have an impact on financial distress. Morover, hedging had strengtnes the relation between growth opportunities, leverage and financial distress. Furthermore, this research is expected to be able to add insight and encourage companies to make policies and decisions that are right and careful in running their companies so that the company does not experience bankruptcy.
Would Happiness Be Able to Mediate CSR to Increase Corporate Performance? Amdanata, Donal Devi; Herawati, Yesi; Dewi, Nurrahma; Annisava, Aulia Rani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2786

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) on company performance and the role of the happiness index as a mediating variable. The happiness index has become a measure of well-being. Happiness is something abstract and qualitative but is starting to be used as a measuring tool. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, using a purposive sampling method involving 24 companies. Data was obtained from the company's financial statements, the World Happiness Report publication, and the Indonesian Statistics. Quantitative data analysis was carried out using the SmartPLS program. The results showed that CSR has no significant effect on company performance or the happiness index, while the happiness index has a significant effect on company performance. However, the happiness index does not mediate the relationship between CSR and corporate performance.
Pengaruh Ukuran Perusahaan, Tekanan Pemegang Saham, Leverage, dan Komisaris Independen Terhadap Pengungkapan Keberlanjutan Nursanti, Elsa; Rasuli, M.; Herawati, Yesi
Multidisciplinary Journal of Education , Economic and Culture Vol. 3 No. 2 (2025): September 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mjeec.v3i2.383

Abstract

The purpose of this study is to examine the influence of company size, shareholder presure, leverage and independent commissioner on sustainability disclosure. Non-cyclical comsumers companies listen on the IDX in 2021-2023 constitute the population in this study. The sample in this study consists 0f 31 companies studied ove three years, resullting in a total sampe zise of 93. The sample in this study was selected using purposive sampling.the data analysis metode used multiple linear regression analysis with SPSS software version 25. The result of this study indicate that the company size influences sustainability disclosure, shareholder presure does not influences sustainability disclosure, leverage influences sustainability disclosure and independent commissioner dost not result sustainability disclosure
Co-Authors Amdanata, Donal Devi Aulia Rani Annisava M. Rasuli Nurrahma Dewi, Nurrahma Nursanti, Elsa