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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Robby Krisyadi
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Aerospace Engineering Arts Humanities Economics, Econometrics & Finance Social Sciences Other

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PERAN MODAL INTELEKTUAL DAN KERAGAMAN JENIS KELAMIN DALAM KINERJA PERUSAHAAN Robby Krisyadi; Kaoling Lee
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i2.474

Abstract

Modal intelektual adalah aset yang berbasis pada pengetahuan dan merupakan sumber daya terpenting dalam penciptaan keunggulan kompetitif. Keragaman jenis kelamin adalah salah satu mekanisme dan bagian integral dari tata kelola perusahaan yang baik. Peristiwa ekonomi seperti krisis ekonomi, inovasi yang berkelanjutan, dan perkembangan ekonomi di abad ini mengindikasikan adanya keperluan investasi pada modal intelektual sementara tata kelola perusahaan yang baik berkaitan dengan pengembangan mekanisme dan praktik yang memastikan akuntabilitas manajemen perusahaan dan meningkatkan kinerja perusahaan. Penelitian ini bertujuan untuk mengetahui peranan modal intelektual dan keragaman jenis kelamin dalam kinerja perusahaan. Purposive sampling method digunakan dalam penentuan sampel penelitian dan melalui metode ini diperoleh data observasi sebanyak 1.202 data. Perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia periode 2017-2021 adalah populasi dari penelitian. Metode analisis data yang diaplikasikan dalam penelitian ini adalah metode regresi panel. Variabel-variabel yang digunakan dalam penelitian ini terdiri dari modal intelektual dan keragaman jenis kelamin sebagai variabel independen, kinerja perusahaan yang diukur dengan tingkat pengembalian aset, tingkat pengembalian ekuitas, laba bersih, dan margin keuntungan sebagai variabel dependen dan ukuran perusahaan, usia perusahaan, dan leverage sebagai variabel kontrol. Hasil penelitian ini menunjukkan bahwa modal intelektual memiliki pengaruh signifikan positif dalam kinerja perusahaan sedangkan keragaman jenis kelamin tidak memiliki pengaruh signifikan dalam kinerja perusahaan.Kata kunci: Modal Intelektual, Keragaman Jenis Kelamin, Kinerja Perusahaan.
ANALYSIS OF THE INFLUENCE OF CORPORATE GOVERNANCE ON BANKRUPTCY RISK REGISTERED COMPANIES ON THE INDONESIAN STOCK EXCHANGE Robby Krisyadi; Selin Selin
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

Several countries have entered the second phase of the current pandemic and the shock is likely to occur in the wake of firm bankruptcy risks and a significant increase in leverage, depressing investment and job creation for a long time. The objective of this research is to indicate the effect of corporate governance on insolvency risk. The logistic regression method was applied in this study to sample data on company financial statements that had been determined and registered on the Indonesia Stock Exchange (IDX) from 2017 to 2021 and then processed using the SPSS application. The results of the logistic regression test interpret that the variables of audit committee presence, and audit committee meetings are provide a significant and positive relationship to the corporate insolvency risk variable. In addition, the variables of audit committee size, audit committee independence, audit committee expertise and board size are able to provide a significant and negative relationship to the corporate insolvency risk variable. Independence board meeting variable is not significant to corporate insolvency risk variable.
The Influence Of Audit Committee Effectiveness And Financial Condition On Audit Delay In Companies Listed On The Indonesian Stock Exchange Robby Krisyadi; Bambang Bambang
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

The findings based on this study aim to analyze the influence of audit committee characteristics, audit committee diversity, and the financial condition of entities with audit delay. The research sample was created by generating 1019 data using panel data from companies listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling is the technique used in the sample selection process. The findings can be concluded that audit committee size, audit committee independence, audit committee meetings, audit committee accounting skills, female audit committee chairs, age of audit committee members, and corporate news are not necessarily able to have a significant effect on audit delay. However, female audit committee accounting expertise is certainly able to have a significant negative effect on audit delay. The increasing role of women with audit committee expertise will increase the quality of financial reporting, including reducing audit delay. In addition, the age of the audit committee members and financial distress can certainly give a positive significance to audit delay. Thus, the results of this study become an important record for companies and regulators regarding the importance of the role of audit committee diversity and financial conditions on audit delay
PENGARUH PENGHINDARAN PAJAK, PERSENTASE DAN MASSA KRITIS DIREKTUR WANITA TERHADAP NILAI PERUSAHAAN Marmileni Triana; Robby Krisyadi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.473 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.663

Abstract

The value of a company is very important because the higher the level of business continuity, the prosperity of the stakeholders is also higher. This study aims to examine the effect of tax avoidance, the percentage of female directors, and the critical mass of female directors on firm value listed on the Indonesia Stock Exchange (IDX). The object of this research is companies listed on the Stock Exchange from 2016 to 2020. This study took samples using the purposive sampling method. The results of this study indicate that tax avoidance, percentage of female directors and critical mass of female directors have no significant effect on firm value.
KUALITAS AUDIT, ENTERPRISE RISK MANAGEMENT (ERM) DAN NILAI PERUSAHAAN: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) SEBAGAI MODERASI: AUDIT QUALITY, ENTERPRISE RISK MANAGEMENT (ERM) AND CORPORATE VALUE: THE ROLE OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) AS MODERATION Chandra, Budi; Robby Krisyadi; Silvia Rahmadhani
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (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.5.1.107-118

Abstract

This research aims to analyze the relationship between audit quality, risk management, and environmental, social and corporate governance factors on company value and company performance. This research aims to examine the moderating influence of Environmental, Social and Governance (ESG) on the relationship between audit quality, corporate risk management (ERM), and company value and performance. In 2018–2021, fifty food and beverage companies registered on the IDX were the sample for this research. The E-views program is used in research to carry out panel data regression procedures. Firm value and performance are both positively influenced by ERM, according to the findings of this study, and there is a good relationship between ERM and ESG moderation, further supporting this conclusion. In addition, both company value and performance are positively influenced by audit quality variables, and this impact is much more pronounced when controlling for environmental, social and governance (ESG) factors. Companies, especially those in the consumer products industry, should pay attention to business value, because this is one of the metrics investors use to make investment decisions.
Co-Authors Bambang Bambang Chandra, Budi Evi Yessy Angery Kaoling Lee Marmileni Triana Selin Selin Silvia Rahmadhani