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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Scientific Journal of Reflection : Economic, Accounting, Management and Business IKRA-ITH ABDIMAS Jurnal Aplikasi Akuntansi Balance Vocation Accounting Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING JURNAL LENTERA AKUNTANSI International Journal Administration, Business & Organization Innovative: Journal Of Social Science Research
Diandra, Prita Karina
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Prita Karina Diandra
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 2 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i2.656

Abstract

This study aims to examine the relationship and influence by using the independent variables, namely, good corporate governance which is proxied by institutional ownership with independent commissioners and disclosure of corporate social responsibility on firm value. The company value variable is measured using Tobin's Q, CSR disclosure variable is measured using the GRI G4 index. This study uses secondary data, namely annual reports, financial reports and sustainability reports. The sample used is manufacturing companies in the basic industry and chemicals sub-sector which are listed on the Indonesia Stock Exchange for the 2016-2018 period. The total sample selected was 138. The sampling technique used was purposive sampling. The method used in this study is multiple linear regression analysis. The results of the analysis of this study indicate that the good corporate governance variable which is proxied by institutional ownership has a negative effect on firm value while the independent commissioners have no effect on firm value and the CSR disclosure variable has a positive effect on firm value
Pengaruh Pengungkapan Corporate Social Responsibility, Struktur Modal, Financial Distress, dan Corporate Governance terhadap Return Saham Anngelia Shavira Putri; Prita Karina Diandra
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i2.1422

Abstract

This study aims to examine the effect of corporate social responsibility disclosure, capital structure, financial distress, and corporate governance on stock return. The population used in this study is property and real estate companies listed on the IDX for the 2018-2022 period. The sample in this study amounted to 13 property and real estate companies, using purposive sampling technique and an observation period of 5 years so that 65 samples of observation data were obtained. The data needed in this study were obtained from the publication of financial statements in the Indonesia Stock Exchange. The data analysis method used to test the hypothesis is multiple linear regression analysis. The analysis was carried out using SPSS version 26. The results of this research show that corporate social responsibility disclosure has a significance value of 0.538 or has no effect on stock returns. Capital structure has a significance value of 0.449 or has no effect on stock returns. Financial distress has a significance value of 0.002 or has a positive and significant influence on stock returns. Institutional ownership has a significance value of 0.840 or has no effect on stock returns. The proportion of independent board of commissioners has a significance value of 0.380 or has no effect on stock returns.
PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE Diandra, Prita Karina; Ariani, Yovita
Balance Vocation Accounting Journal Vol 7, No 2 (2023): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i2.9681

Abstract

This research aims to determine the influence of institutional ownership, audit quality, audit committee and independent board of commissioners on tax avoidance. The research population used is manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The total sample data used was 94 samples using purposive sampling technique, and the method used was multiple linear regression. The results of this research show that institutional ownership, audit quality and audit committees have no effect on tax avoidance, while the independent board of commissioners has a significant effect on tax avoidance
Emotional Artificial Intelligence and Brand Association: A Neuro-Bibliometric Study Rachman, Adryan; Karina Diandra, Prita; Simon, Febryanti
International Journal Administration, Business & Organization Vol 5 No 3 (2024): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.24.393

Abstract

This study conducts a comprehensive bibliometric analysis to explore the research landscape in neuromarketing and brand association. With a growing interest in the neural mechanisms influencing consumer behavior, neuromarketing leverages neuroscientific techniques like fMRI, EEG, and eye tracking to uncover subconscious decision-making processes. The study aims to map research trends, identify key themes, and highlight influential works within this field. Using data from Scopus and Web of Science, the methodology includes examining publication growth, geographic distribution, co-authorship networks, and keyword co-occurrence over the past two decades. The data collection process employed effective keywords such as "neuromarketing," "brand association," "EEG," "fMRI," and "consumer behavior," ensuring a comprehensive dataset of peer-reviewed articles. The findings reveal significant growth in publications, with notable contributions from North America and Europe, and increasing input from Asia. Key insights highlight the central role of emotional engagement, sensory marketing, and the integration of advanced technologies like AI and deep learning in neuromarketing research. The study emphasizes the need for more longitudinal studies to understand the long-term impacts of neuromarketing strategies and calls for cross-cultural comparisons to enhance the global applicability of the findings. Concluding, the research identifies literature gaps and offers practical recommendations for marketers to leverage neuromarketing techniques to boost consumer engagement.
ANALISIS PERBANDINGAN PENGUNGKAPAN LAPORAN KEUANGAN KONSOLIDASI BERDASARKAN PSAK 110 Prita Karina Diandra; Kurnia Mulindawati Hasriyono; Irene Kurnianingtyas; Verene Barbie
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1314

Abstract

A consolidated financial statement is a report that presents financial information reflecting the financial position and operational performance of a parent company along with one or more subsidiaries as a single economic entity (Khaerudin, dkk., 2023). The preparation of consolidated financial statements is based on the end-period reports of each subsidiary, which are then combined by the parent company to produce the consolidated financial statements (Saputro, dkk., 2023). Using a quantitative method, this study was conducted by the author to compare consolidated financial statements between the banking sector and the food and beverage sector in accordance with the provisions of Financial Accounting Standards (PSAK) 110. The analysis results indicate that PT Bank Central Asia Tbk outperforms PT Indofood Sukses Makmur Tbk due to differences in the business sectors they operate in. Compliance with applicable Financial Accounting Standards plays a crucial role in establishing a company's reputation as a transparent and highly ethical entity in its financial reporting. This approach also enhances the company's image in the eyes of investors and supports long-term business sustainability.
DETERMINASI FRAUDULENT FINANCIAL REPORTING BERDASARKAN PERSPEKTIF FRAUD HEXAGON DAN UKURAN PERUSAHAAN Hartsetyo, Angelia Putri; Diandra, Prita Karina
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.655

Abstract

The fraud hexagon perspective and firm size are needed to detect fraud in financial reporting. The fraud hexagon consist of six elements, namely: pressure, opportunity, rationalization, capability, arrogance, and collusion. This study aims to detect fraudulent financial reporting using the fraud hexagon perspective and company size. The research sample used is property and real estate sector companies listed on the Indonesia Stock Exchange in the period 2020 to 2022. There are 54 research samples selected using purposive sampling technique. The analysis technique used is multiple linear regression analysis using the SPSS 26. The results of the study indicate that individually only the pressure variable with the proxy external pressure and the opportunity variable with the proxy nature of industry have influence on fraudulent financial reporting. While other variables, namely rationalization, capability, arrogance, collusion, and firm size have no influence on fraudulent financial reporting
Membangun Kecerdasan Verbal Anak melalui Pendampingan Sesi Cerita pada Ibadah Anak GKI GS Anisza Ratnasari; Prita Karina Diandra; Nadia Diandra; Angelina; Natanael Wijaya
IKRA-ITH ABDIMAS Vol. 8 No. 3 (2024): Jurnal IKRAITH-ABDIMAS Vol 8 No 3 November 2024
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Ibadah anak merupakan bentuk pelayanan gereja untuk membentuk iman dan karakter anak sejakdini. Menurunnya jumlah kehadiran anak-anak untuk beribadah menjadi persoalan penting yangharus diselesaikan. Tim guru sekolah minggu harus menyusun rencana pembelajaran yang kreatifagar anak-anak dapat fokus hingga sesi berakhir. Disadari oleh orang tua atau tidak, masing-masingsesi ibadah berpotensi meningkatkan kecerdasan majemuk yang dimiliki anak, terutama sesi cerita.Melalui bentuk aktivitas dan media yang tepat, sesi ini dapat membangun kecerdasan verbal anak.Kegiatan pelayanan GKI GS yang bertempat di kompleks SDK Penabur GS ini menerapkanpendekatan pendampingan. Rangkaian kegiatan dilaksanakan 7, 11, 18 dan 25 Februari 2024 padapukul 10.30-12.00 WIB. Aktivitas seperti membaca bersama, role play, drama, pantomim,musikalisasi puisi, menyusun gambar, menghafal, bernyanyi serta mendengarkan lagu dapatmenjadi sarana menyampaikan pesan dalam cerita. Kegiatan berfokus pada pelayanan ibadah anakumur 8-9 tahun yang berjumlah sekitar 32 anak. Evaluasi dari kegiatan menunjukkan bahwakonsistensi jumlah kehadiran pada Februari, yaitu sekitar 26-28 anak membuktikan bahwa ibadahyang dikemas menarik bukan hanya rutinitas. Selain itu antusiasme anak-anak untuk untuk aktifberdiskusi, menyampaikan ide dan berpendapat menunjukkan bahwa integrasi look, book, hook dantook tema dalam sesi cerita dapat menjadi sarana meningkatkan kecerdasan verbal anak.
FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA Hasriyono, Kurnia Mulindawati; Diandra, Prita Karina
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1533

Abstract

This study aims to obtain empirical evidence whether current ratio, return on assets, net profit margin, and company size affect earnings growth. This research method uses quantitative analysis. The population in this study are all companies in the consumer non-cyclicals, technology and health sectors listed on the Indonesia Stock Exchange (IDX) consecutively from 2021-2023. This study uses a nonprobability sampling method with purposive sampling technique with a 3-year period. So that in this study there were 69 company samples. The results showed that current ratio, net profit margin and company size have no effect on earnings growth. While return on assets affects profit growth. However, simultaneously current ratio, return on assets, net profit margin and company size affect profit growth.
Analisis Rasio Keuangan, Ukuran Perusahaan, dan Financial Distress terhadap Return Saham Anastasya, Anastasya; Diandra, Prita Karina
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16449

Abstract

Berinvestasi disaham merupakan cara yang popular bagi investor untuk memperoleh keuntungan dan mengembakan bisnis mereka. Saham menawarkan return yang tinggi namun juga memiliki risiko yang tinggi. Return saham dapat dilihat sebagai hasil yang diperoleh investor dari investasi yang diberikan kepada suatu perusahaan dengan harapan memperoleh tingkat pengembalian yang tinggi. Penelitian ini bertujuan untuk menguji pengaruh analisis rasio keuangan, ukuran perusahaan dan financial distress terhadap return saham. Populasi penelitian ini adalah seluruh perusahaan property and real estate yang terdaftar di bursa efek Indonesia (BEI) pada periode 2019-2023. Pengumpulan data penelitian menggunakan data sekunder dengan Teknik pengumpulan yaitu purposive sampling dengan periode observasi selama 5 tahun sehingga terdapat 70 sampel data penelitian. Penelitian ini menggunakan Teknik analisis seperti uji asumsi klasik yakni uji normalitas, uji heterokedastisitas, uji multikolnieritas, dan uji autokorelasi. Pengujuan hipotesis dianalisis menggunakan bantuan SPSS versi 27. Hasil penelitian ini menunjukkan bahwa current ratio dan net profit margin memiliki nilai signifikasi lebih kecil dari 0,05 atau berpengaruh terhadap return saham. Sedangkan debt to equity memiliki nilai signifikasi 0,778 atau tidak memiliki pengaruh terhadap return saham. Ukuran perusahaan memiliki nilai signifikasi 0,667 atau tidak memiliki pengaruh terhadap return saham dan financial distress memiliki nilai signifikasi 0,101 atau tidak memiliki pengaruh terhadap return saham.
CORPORATE SOCIAL RESPONSIBILITY TERHADAP CUSTOMER LOYALTY YANG DIMEDIASI OLEH ELECTRONIC SERVICE QUALITY, TRUST DAN CUSTOMER SATISFACTION PADA INDUSTRI PERBANKAN INDONESIA Prashella, Delia Anindita; Kurniawati, Kurniawati; Fachri, Herfin; Diandra, Prita Karina; Aji, Taryono
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 10, No 2 (2021): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (931.6 KB) | DOI: 10.26418/jebik.v10i2.44779

Abstract

ABSTRACT This article examines the effect of Corporate Social Responsibility (CSR) programs on customer loyalty that is mediated by service quality, trust and electorinic customer satisfaction. Using a sample of 207 BUKU 4 bank customers in Indonesia who have accounts for more than six months. The survey was conducted by filling out an online questionnaire. Data analysis used Structural Equation Modeling (SEM). The results obtained from this study indicate that CSR mediated by electronic service quality, trust, and customer satisfaction overall has a positive influence on customer loyalty of banks in Indonesia. This study reveals that the bank is not only oriented towards business profit, but also carry out CSR programs in a sustainable manner. The CSR program is considered important, because it can build effective communication with customers and prospective customers. It can also increase customer awareness. In addition, currently the technology owned by the bank will be a factor that can build consumer loyalty.  ABSTRAK Artikel ini menguji pengaruh program Corporate Social Responsibility (CSR) terhadap loyalitas pelanggan yang dimediasi oleh kualitas layanan, kepercayaan dan kepuasan pelanggan elektronik. Menggunakan sampel 207 nasabah bank BUKU 4 di Indonesia yang memiliki rekening lebih dari enam bulan. Survei dilakukan dengan mengisi kuesioner online. Analisis data menggunakan Structural Equation Modelling (SEM). Hasil yang diperoleh dari penelitian ini menunjukkan bahwa CSR yang dimediasi oleh electronic service quality, trust, dan customer satisfaction secara keseluruhan berpengaruh positif terhadap loyalitas nasabah bank-bank di Indonesia. Studi ini mengungkapkan bahwa bank tidak hanya berorientasi pada keuntungan bisnis, tetapi juga menjalankan program CSR secara berkelanjutan. Program CSR dinilai penting, karena dapat membangun komunikasi yang efektif dengan pelanggan dan calon pelanggan. Hal ini juga dapat meningkatkan kesadaran pelanggan. Selain itu, saat ini teknologi yang dimiliki bank akan menjadi faktor yang dapat membangun loyalitas konsumen.JEL: M30, M31, M39
Co-Authors Adryan Rachman Aji, Taryono Anastasya, Anastasya Angelina Anngelia Shavira Putri Antonetta, Chelsea Diva Ariani, Yovita Fachri, Herfin Hartsetyo, Angelia Putri Hasriyono, Kurnia Mulindawati Irene Kurnianingtyas Kurnia Mulindawati Hasriyono Kurniawati Kurniawati Nadia Diandra Natanael Wijaya Prashella, Delia Anindita Ratnasari, Anisza Simon, Febryanti Verene Barbie