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All Journal Muhammadiyah Riau Accounting and Business Journal Jurnal EKOBIS (Kajian Ekonomi dan Bisnis)
Feby Astrid Kesaulya
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Nilai Etis terhadap Penilaian Etis Pengamat Manajemen Laba Feby Astrid Kesaulya; Ira Irzawati
Muhammadiyah Riau Accounting and Business Journal Vol 3 No 2 (2022): Muhammadiyah Riau Accounting and Business Journal: April - September
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/mrabj.v3i2.3297

Abstract

Tujuan penelitian ini adalah untuk membuktikan bahwa terdapat perbedaan penilaian etis mengenai manajemen laba dari seorang manajer pengamat yang mempunyai nilai etis yang berbeda, yaitu idealis dan realis terhadap manajer agen yang dikenal maupun tidak dikenalnya secara pribadi. Penelitian ini menggunakan metode eksperimen dengan melibatkan 106 responden yang dibagi kedalam empat kuadran, yaitu (1) manajer pengamat idealis yang mengenal baik manajer agen, (2) manajer pengamat idealis yang tidak mengenal baik manajer agen, (3) manajer pengamat realis yang mengenal baik manajer agen, (4) manajer pengamat realis yang tidak mengenal baik manajer agen. Untuk melihat apakah terdapat perbedaan penilaian mengenai manajemen tersebut, para responden diminta untuk memberikan respon terhadap kasus manajemen laba yang disajikan dalam bentuk kuisioner. Hasil analisis data penelitian menunjukkan bahwa tidak ditemukan perbedaan tersebut. Penelitian ini diharapkan memberikan wawasan yang bermanfaat tentang hubungan antara nilai etika individu dan penilaian etis yang tidak hanya bergantung pada hubungan dekat tetapi juga faktor-faktor terkait lainnya seperti latar belakang pribadi, sosial, dan lingkungan.
Pengaruh Kapitalisasi Pasar Terhadap Pengungkapan Informasi Grafik Key Financial Variable Pada BUMN Di Indonesia Khairunnisa; Feby Astrid Kesaulya; Weny Putri
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 2 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 2 (Juni 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to prove that there is an effect of market capitalization on the disclosure of key financial variable graph information. The key financial variable graph in this study is proxied by the EPS chart. This research was conducted in Indonesia using a sample of data from 20 BUMN listed on the Indonesia Stock Exchange during 2017-2019. The results of this study show different results from the indications of previous studies. The results of this study indicate that market capitalization has no positive effect on the disclosure of key financial variable chart information. The greater the market capitalization does not increase the decision of BUMN in Indonesia to disclose the key financial variable graph in their annual report.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Feby Astrid Kesaulya; Cellvia Christina
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 1 (Desember 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to prove whether intellectual capital affects the financial performance of the food and beverages companies listed in Indonesia Stock Exchange. The population of this research are food and beverages companies listed in Indonesia Stock Exchange on the years of 2016-2018 or during observation period. Samples are taken by using the purposive sampling technique which resulted in 13 companies as samples, and 56 firm years in total. The independent variable is intellectual capital measured by VAIC, while the dependent variable is financial performance measured by ROA. The hypothesis is tested by using simple regression analysis. The result shows that intellectual capital cannot be a predictor of financial performance in food and beverages companies listed in IDX. It can be concluded that some companies cannot manage their asset in optimal manner. This is causing an inability to create the competitive advantage which is important to increase companies’ financial performance.
Pengaruh Pelatihan Kewirausahaan Dan Komitmen Kerja Terhadap Motivasi Wirausaha Dewi Sri; MFS Sulistyawati; Feby Astrid Kesaulya
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

The objective of this research was to find out the impact of entrepreneurship training and working commitment to entrepreneurship motivation. The type of this research was quantitative research and causal associative. The population of this research was all participants of entrepreneurship training for 3 (years), meanwhile the sample was taken by using purposive sampling method to the participants who were having 80% attendance. Data analysis techniques which were used in this study were classic assumption test and multiple regression test. Sample of this research were 34 respondents in total from SMEs who were the participants of entrepreneurship training in Musi Charitas Catholic University community service. The result of the test showed that entrepreneurship training affected the entrepreneurship motivation, as well as working commitment.
The Effect Of Ceo Power On The Selection Of Qualified Auditors With Profitability As Moderator Khairunnisa; Feby Astrid Kesaulya; Weny Putri
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 7 No. 1 (2023): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 7 No 1 (Desember 2023)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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Abstract

This study aims to determine the effect of CEO Power on the selection of qualified auditors with profitability as a moderator. This study uses a sample of small and medium-sized enterprises listed on the PEFINDO 25 index May 2023, the data used is company data from 2020-2022. Hypothesis testing using logistic regression analysis. The results of the study show that profitability does not moderate the influence of CEO Power on the selection of qualified auditors. The results of this study are expected to increase literacy regarding what factors can influence the selection of auditors. In addition, the CEO of the company also must consider thoroughly when selecting auditors for his/her company in order to maintain the quality of company’s financial reporting.
Co-Authors Cellvia Christina Dewi Sri Ira Irzawati Khairunnisa Khairunnisa MFS Sulistyawati Weny Putri