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All Journal Journal of Accounting and Investment Jurnal Eksplorasi Akuntansi (JEA) Jurnal Kaharati KOLONI Balance : Media Informasi Akuntansi dan Keuangan Jurnal Akuntansi dan Governance Andalas As-Syirkah: Islamic Economic & Financial Journal
Angela, Leliana Maria
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Faktor-Faktor yang Mempengaruhi Revaluasi Aset Tetap Pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia Wijaya, Sella Monica; Rahmiati; Angela, Leliana Maria
Jurnal Penelitian UPR Vol. 4 No. 2 (2024): Jurnal Penelitian UPR: Kaharati
Publisher : LPPM Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52850/jptupr.v4i2.15783

Abstract

Revaluasi aset tetap merupakan sebuah metode yang digunakan untuk menilai kembali aset tetap perusahaan menjadi lebih tinggi atau lebih rendah sesuai dengan nilai wajarnya. Revaluasi aset tetap dilakukan sesuai dengan nilai materialitas dari aset tetap yang akan direvaluasi. Apabila aset tetap memiliki materialitas yang cukup tinggi maka revaluasi aset tetap harus dilakukan setiap satu sampai dua tahun, tetapi jika memiliki materialitas yang tidak begitu signifikan, revaluasi dapat dilakukan setiap tiga hingga lima tahun sekali. Penelitian ini bertujuan untuk mengetahui pengaruh take over, bonus issue dan latar belakang militer terhadap revaluasi aset tetap pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Dengan menggunakan metode purposive sampling, jumlah perusahaan yang menjadi sampel penelitian sebanyak 93 perusahaan. Data dianalisis dengan menggunakan aplikasi SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel take over dan bonus issue berpengaruh positif terhadap revaluasi aset tetap, sedangkan latar belakang militer tidak berpengaruh terhadap revaluasi aset tetap.
Exploring The Facts of Teaching Technologies for Accounting Students in The Digital Era Angela, Leliana Maria; Susanti, Wahyu Febri Eka; Rakhmawati, Dewi; Amelia, Verra Rizki
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.2411

Abstract

Accounting education has been significantly impacted by the digital age, especially regarding the ability to use electronic technology in the accounting industry. However, we face the pressing need to close the gap between accounting education and technical advancements in accounting reporting. Multimedia interactive learning resources Yes, a lot has been created, but frequently without considering the curriculum and user needs. This study offers a viewpoint on technology acceptability in the curriculum provided to aspiring accountants using the Technology acceptability Model (TAM) approach. This study employs a quantitative approach, gathering information using primary sources, specifically a survey. research uses a quantitative method by collecting data through primary data, namely a questionnaire. There are a total of 44 questions consisting of 13 questions to explain the exploration of students' knowledge and skills, and 31 questions to explain the prediction of individuals' ability to adapt and use new technologies. According to the study's findings, students' opinions about how beneficial and simple technology is to use are heavily impacted by outside variables including prior educational experiences. A favorable attitude toward students' intention to use technology in their learning activities will encourage them. But there are still some issues that need to be resolved, like students' inability to use specific software and their lack of interest in learning new technology. The study's findings suggest that outside variables, such as past educational experiences, significantly impact how students view the usefulness and usability of technology.
PENGARUH EARNING POWER DAN DIVERSIFIKASI USAHA TERHADAP PRAKTIK MANAJEMEN LABA Elmi, Elmi; Zulaika, Tatik; Angela, Leliana Maria
KOLONI Vol. 1 No. 4 (2022): DESEMBER 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v1i4.313

Abstract

This study aims to determine the effect of earning power and business diversification on earnings management practices as measured by discretionary accruals. Population of this research are 35 non-cyclical consumer manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Using the method purposive sampling obtained as many as 28 samples. Data analysis technique used multiple linear regression SPSS version 24. Multiple linear regression used to measure the strength of the relationship and the direction of independent variables to dependent variable. The results of the search showed that partially, earning power had a positive and significant effect to earnings management practices, while variables business diversification, had no significant to earnings management practices. Keywords: Earnings Management, Earning power and Business Diversification
Do financial signals matter? The influence of profitability, stock price, and dividend policy on investment decisions in Indonesian manufacturing firms Puspitae, Zeri; Zulaika, Tatik; Rahmiati, Rahmiati; Fransiska, Christina; Angela, Leliana Maria
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.20353

Abstract

Research aims: This study aims to determine investment decisions made by investors based on the performance of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021 based on an analysis of the influence of financial ratios.Design/Methodology/Approach: Profitability, stock price, and dividend policy ratios were employed in this analysis. This study employed a quantitative approach and relied on the usage of secondary data sources in the form of yearly reports to compile its findings. This research used a purposive sampling population of manufacturing companies listed on the IDX in 2018-2021.Research findings: The results of this study state that profitability does not affect investment decisions because companies employ profits generated in certain periods for other things, such as paying debts and distributing dividends. While the stock price has a positive and significant effect on investment decisions, the higher the stock price, the higher investor confidence in the company. This applies because the dividend policy is considered by investors, and the company has a responsibility to fulfill its obligations for the funds that investors have invested.Theoretical contribution/ Originality: This research contributes to signal theory, which states that every corporate action related to a company has the potential to produce information content as a signal. Information released as an announcement will give signals to investors to make investment decisions. Investors need information because it paints a picture of the company's history, its current state, and the effect the market crisis is having on its future.Practitioner/Policy implication: This research is expected to be useful as additional information for companies and investors. It canResearch limitation/Implication: For investors, they should pay attention to other aspects of the risk company's performance that are generally disclosed, for example the company's capital structure obtained from debt, the company's ability to pay taxes.
Pengaruh Internet Banking, Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Dan Ukuran Perusahaan Terhadap Profitabilitas (Studi Kasus Pada Perusahaan Bank Umum Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022) Lambung, Jane Sintha; Ec Rapel; Asi, Oktobria Y.; Hendrayati, Sri Lestari; Angela, Leliana Maria; Octaviani, Theresia
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 2 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i2.22658

Abstract

This study aims to determine the effect of internet banking, capital adequacy ratio, non-performing loans, and company size on profitability in Commercial Banks listed on the Indonesia Stock Exchange (IDX) in 2020-2022.This study uses a quantitative method for its approach. The type of data used in this study is secondary data obtained from the company's annual financial report presented on the Indonesia Stock Exchange website and the website of each company. The population in this study were 45 public banks listed on the Indonesia Stock Exchange in 2020. The sampling technique used was the purposive sampling method so that 43 banks were selected as samples in this study. The data obtained were analyzed using the SPSS version 26 application. The results of the study show that Internet banking and non-performing loans have a negative and significant effect on profitability. While the capital adequacy ratio and company size have a positive and significant effect on profitability.
Analisis Pengaruh ROA, ROE, Dan DER Terhadap Harga Saham dalam Pengendalian Internal pada PT Sawit Sumbermas Sarana Tbk Angela, Leliana Maria; Simamora, Rebecaa Angelita; Nesya, Olivia Julia; Hidayah, Nurul Elisa; Monalisa; Putri, Miya Adinda; Sihombing, Mey Beta Risma; Najam, Manoel Loebpa Ginther; Farida; Aurelia, Eghydea Kumala; Verensia, Dhea Ananda; Sirait, Devita Sari; Bella; Safira, Ananias; Wiwie
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 1 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/ygr41057

Abstract

This study aims to investigate the impact of the Debt to Equity Ratio (DER), Return on Equity (ROE). and Return on Assets (ROA) on the stock price of PT Sawit Sinar Sumbermas Sarana between 2019 to 2023.Using a quantitative approach and secondary data from the company’s financial reports, linear regression analysis was utilized to ascertain the relationship between these attributes and stock prices. The findings show that stock prices are highly impacted by ROA, ROE, and DER. ROA has a negative relationship with stock prices, meaning that the higher the ROA, the lower the stock price, which suggests potential inefficiency in asset utilization. On the other hand, ROE and DER have a positive relationship with stock prices, reflecting strong internal management, increasing investor confidence, and driving higher stock prices.
Pengaruh Corporate Governance, Intellectual Capital, Leverage dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan Gunawan, Hervandy Henry; Pambelum, Yohanes Joni; Angela, Leliana Maria
Jurnal Akuntansi dan Governance Andalas Vol. 2 No. 1 (2019): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i1.15

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dewan komisaris independen, kepemilikan manajerial, intellectual capital, leverage, dan ukuran perusahaan terhadap kinerja keuangan perbankan. Teknik pemilihan sampel menggunakan purposive sampling dan menghasilkan sampel penelitian sebanyak 29 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Data penelitian berupa laporan keuangan auditan diperoleh dari situs resmi BEI. Penelitian ini menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa dewan komisaris independen dan kepemilikan manajerial berpengaruh positif terhadap kinerja keuangan, sedangkan intellectualcapital, leverage, dan ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan.
Co-Authors Amelia, Verra Rizki Asi, Oktobria Y. Aurelia, Eghydea Kumala Bella Dewi Rakhmawati Ec Rapel Elmi, Elmi Farida Fransiska, Christina Gunawan, Hervandy Henry Hendrayati, Sri Lestari Hidayah, Nurul Elisa Lambung, Jane Sintha Monalisa Najam, Manoel Loebpa Ginther Nesya, Olivia Julia Octaviani, Theresia Puspitae, Zeri Putri, Miya Adinda Rahmiati Rahmiati Rahmiati Safira, Ananias Sihombing, Mey Beta Risma Simamora, Rebecaa Angelita Sirait, Devita Sari Susanti, Wahyu Febri Eka Verensia, Dhea Ananda Wijaya, Sella Monica Wiwie Yohanes Joni Pambelum Zulaika, Tatik