Article Per Year (5 Year)
p-Index From 2020 - 2025
4.951
P-Index
This Author published in this journals
All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA EDU CIVIC Jurnal Ilmu Lingkungan Jurnal Ilmu Administrasi Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Empathy : Jurnal Fakultas Psikologi Jurnal Dinamika Akuntansi Dinamika Pendidikan Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Accounting Analysis Journal Economic Education Analysis Journal QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama JURNAL ATOMIK Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JKM (Jurnal Kebidanan Malahayati) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Community Development Journal: Jurnal Pengabdian Masyarakat INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Eastasouth Journal of Effective Community Services JURNAL MULTIDISIPLIN ILMU AKADEMIK Sharef: Journal of Sharia Economics and Finance Equilibrium Point : Jurnal Manajemen Bisnis Jurnal Bakti Humaniora
Linda Agustina
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

Published : 68 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 68 Documents
Search

 3   4   5   6   7 
The Effect of Company Size, Financial Performance, and Corporate Governance on the Disclosure of Sustainability Report Indrianingsih, Indrianingsih; Agustina, Linda
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.31177

Abstract

The purpose of this research is to analyze the effect of company size, profitability, leverage, liquidity, company activities, board directors, independent commissioners, and audit committee on sustainability report disclosure. The population of this research was non-financial companies listed on the IDX in 2013-2017 as many as 483 companies. The sample was selected using purposive sampling technique and obtained 17 samples with 5 years of observation so there were 85 units of analysis. Data collection technique used documentation technique. The analysis tool to test hypothesis was multiple linear regression analysis. The results show that variables of liquidity and audit committee have a positive effect on the sustainability report disclosure. Leverage has a negative effect on sustainability report disclosure. Meanwhile, company size, profitability, company activities, board of directors, and independent commissioners do not affect on sustainability report disclosure. The conclusion in this research is variables of leverage, liquidity, and audit committee can provide an important role in sustainability report disclosure. The suggestion for the next researcher is to pay attention to the calculation of corporate ratio, whether using net sales or gross sales.
Determinants of Debt Policy with Profitability as a Moderating Variable sulistiani, Ana; Agustina, Linda
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.35181

Abstract

This study aims to examine the effect of sales growth, institutional ownership and company size on debt policy with profitability as a moderating variable. The research population was all of the property and real estate companies listed on the Indonesia Stock Exchange 2014-2017 as many as 61 companies. The sampling method used purposive sampling, so a sample of 34 companies was obtained with analysis units of 136. The data collection method used was the documentation method. The analysis technique of this research used multiple regression using the absolute difference test. The results show that sales growth and company size has a significant positive effect on debt policy. Institutional ownership has a significant negative effect on debt policy. Profitability significantly moderates the effect of sales growth and company size on debt policy. Profitability is not able to moderate institutional ownership on debt policy. The conclusion of this study is that all independent variables influence debt policy and profitability are able to moderate sales growth and company size but are not able to moderate institutional policy towards debt policy. Suggestions for further research can use other variables that are thought to influence debt policy.
The Effect of Profitability, Liquidity, and Leverage on Tax Agresiveness with Corporate Governance as Moderating Variable Dianawati, Dianawati; Agustina, Linda
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.41626

Abstract

The purpose of this study is to analyze the effect of corporate governance in moderating the relationship between profitability, liquidity, and leverage on tax aggressiveness. The study population includes financial companies listed in the Corporate Governance Perception Index (CGPI) for the 2015-2017 periods as many as 60 companies. This study used purposive sampling technique and obtained 48 companies with 35 units of analysis after reducing 13 outlier data. Data collection techniques are documentation and data analysis using descriptive statistical and inferential statistical analysis. Hypothesis testing uses the absolute difference test. The results showed that corporate governance moderates the effect of liquidity on tax aggressiveness. However, corporate governance does not moderate the relationship between profitability and leverage on tax aggressiveness. Meanwhile, profitability, liquidity, and leverage do not affect tax aggressiveness. The conclusion of the research shows the role of corporate governance in moderating the relationship between liquidity and corporate tax aggressiveness. Research findings prove the important role of corporate governance in suppressing tax aggressiveness. Properly organized corporate governance can increase transparency in corporate management to achieve company goals and reduce aggressive tax actions. Keywords: Tax Aggressiveness, Profitability, Liquidity, Leverage, Corporate Governance
Leverage as a Moderator of the Effect of Company Size, Managerial Ownership, and Conflict of Interest on Accounting Conservatism Sari, Siti Nurmala; Agustina, Linda
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44518

Abstract

This study aims to examine the influence of company size, managerial ownership, and conflict of interest to accounting conservatism with leverage as the moderating variable. The population was mining companies and infrastructure, utilities, and transportation companies which were listed on the Indonesia Stock Exchange (IDX) from 2015 to 2018, which are 118 companies. The sample was determined by purposive sampling which resulted in 12 companies with 36 units of analysis. The data were collected by using documentaries. The analysis techniques used descriptive and inferential with the help of IBM SPSS version 21. The results showed that managerial ownership had a negative influence and conflicts of interest had a positive influence to accounting conservatism, company size had not influenced to accounting conservatism, and leverage moderated the relationship of managerial ownership to accounting conservatism, but it was unable to moderate the relationship of company size and conflict of interest to accounting conservatism. The conclusion of this study is the low managerial ownership presses the existence of expropriation; therefore, it can increase the accounting conservatism. The high conflict of interest increases the application of accounting conservatism to reduce conflicts that occur. Meanwhile, leverage influences the company’s financial risk, therefore it is able to moderate the influence of managerial ownership to accounting conservatism. Keywords: Accounting Conservatism; Company Size; Conflict of Interest; Leverage; Managerial Ownership
Factors Affecting Accounting Conservatism in Indonesia Noviyanti, Anita; Agustina, Linda
Accounting Analysis Journal Vol 10 No 2 (2021): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i2.48752

Abstract

The purpose of this study is to analyze and obtain empirical evidence regarding the role of managerial ownership, institutional ownership, independent commissioners, leverage, liquidity, growth opportunity, and litigation risk that affect accounting conservatism. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 with 147 companies. The sample in this research was selected through a purposive sampling technique so that the final sample was obtained by 37 companies with 111 units of analysis. Data collection techniques use documentation techniques. The data analysis technique used in this research is descriptive statistical analysis and inferential statistical analysis which uses multiple linear regression analysis with IBM SPSS 22. The results of the research indicate that independent commissioners have a positive and significant effect on accounting conservatism. Institutional ownership has a negative and significant effect on accounting conservatism while managerial ownership, leverage, liquidity, growth opportunity, and litigation risk do not affect accounting conservatism. This study concludes that institutional ownership and independent commissioners influence accounting conservatism. Keywords: Accounting Conservatism; Good Corporate Governance; Leverage; Liquidity; Growth Opportunity; Litigation Risk
Peningkatan Kemandirian Ekonomi Melalui Nilai Tambah Hasil Bumi Dusun Thekelan Kabupaten Semarang Linda Agustina; Indah Anisykurlillah; Ain Hajawiyah; Atta Putra Harjanto
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 4, No 2 (2021): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v4i2.2235

Abstract

Tujuan dari pengabdian masyarakat ini adalah untuk meningkatkan kemampuan masyarakat Dusun Thekelan, Kecamatan Getasan, Kabupaten Semarang untuk mengolah produk hasil bumi berupa kentang menjadi produk dengan nilai tambah yang lebih tinggi. Pengabdian kepada masyarakat ini juga bertujuan untuk meningkatkan kemampuan masyarakat memasarkan produk olahannya. Adanya peningkatan kemampuan pengolahan produk dan pemasarannya diharapkan dapat meningkatkan kemandirian ekonomi masyarakat sehingga kesejahteraan meningkat. Peningkatan nilai tambah hasil bumi penting untuk dilakukan mengingat saat ini Dusun Thekelan hanya menjual hasil bumi berupa kentang dalam bentuk bahan mentah tanpa diolah terlebih dahulu sehingga mengakibatkan nilai tambahnya terbatas. Selain itu, masyarakat masih memasarkan produknya secara tradisional sehingga membatasi penjualan hanya pada penduduk lokal. Metode pelatihan dilakukan dengan praktik langsung, diskusi tanya jawab, dan pendampingan. Khalayak Sasaran program pengabdian ini adalah masyarakat Dusun Thekelan, Kecamatan Getasan, Kabupaten Semarang. Tahapan dalam pengabdian masyarakat ini terdiri dari persiapan, pelaksanaan, dan evaluasi. Simpulan dari pengabdian masyarakat ini adalah masyarakat semakin memiliki kemampuan dalam meningkatkan nilai tambah hasil bumi berupa kentang dengan cara mengolahnya menjadi produk bernilai tambah tinggi, tidak langsung menjualnya dalam bentuk mentah. Kemampuan masyarakat dalam memasarkan produk olahannya juga meningkat. Hal ini diharapkan dapat meningkatkan kemandirian ekonomi masyarakat sehingga kesejahteraan masyarakat pun meningkat.
PENCATATAN TRANSAKSI KEUANGAN BERBASIS TEKNOLOGI BAGI GURU DI ERA REVOLUSI INDUSTRI 4.0 Retnoningrum Hidayah; Sukirman Sukirman; Linda Agustina; Dhini Suryandari; Djoko Sanjoto
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol 4 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v4i2.185

Abstract

Revolusi industri telah merambah ke seluruh lini kehidupa termasuk pada bidang pendidikan. Oleh karena itu guru dituntut untuk mampu menggunakan teknologi dalam praktik kehidupan sehari-hari di lingkungan sekolah. Namun pada kenyataan, masih terdapat kasu-kasus di lingkungan sekolah terkait pengelolaan keuangan yang tidak tepat. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan para guru dalam hal penggunaan teknologi untuk pengelolaan keuangan di lingkungan sekolah. Adapun sasaran pada pengabdian masyarakat ini adalah guru-guru di SMP Muhammadiyah 3 Kota Semarang. Metode yang digunakan dalam pengabdian ini adalah pelatihan dan pendampingan tentang pencatatan transaksi keuangan dan pengggunaan aplikasi didalam pencatatan transaksi keuangan. Hasil kegiatan program pengabdian ini menunjukkan bahwa para guru i memahami penitngnya pengelolaan keungan berbasis teknologi di era revolusi industry 4.0. Lebih lanjut, adanya peningkatan kemampuan guru dalam pencatatan transaksi keuangan. Untuk selanjutnya, perlu adanya peningkatan kemampuan guru secara berkelanjutan agar mampu menghadapi perubahan zaman.
The Determinant of Earning Quality Using State Ownership as Moderating Variable on Companies in Malaysia Retnoningrum Hidayah; Ahwan Sholih; Linda Agustina; Rita Rahayu
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.632 KB) | DOI: 10.21831/economia.v17i1.33147

Abstract

Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The population consists of government-linked companies (GLCs) and transportation and logistics sector companies listed on the Malaysia Stock Exchange for the period 2016-2019 by employing a purposive sampling method. The research analysis applies Moderate Regression Analysis (MRA) with the SPSS program. The results showed that CSRD has a positive effect on earnings quality. Meanwhile, dividend policy has a negative effect on earnings quality. Further, state ownership strengthens the relationship between dividend policy and earnings quality. However, ACFE does not affect earnings quality. At last, the moderating effect of government ownership variables is not significant to the relationship between CSRD and earnings quality.Keywords: CSR disclosure, dividend policy, ACFE, earnings quality, state ownership Faktor Penentu Kualitas Laba Dengan Kepemilikan Negara Sebagai Variabel Moderating Pada Perusahaan di MalaysiaAbstrak: Penelitian bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility (CSRD), kebijakan deviden (dividend policy), dan keahlian keuangan komite audit (ACFE) terhadap kualitas laba (earning quality). Lebih lanjut, penelitian ini menggunakan kepemilikan pemerintah (state ownership) sebagai variabel moderating. Populasi penelitian terdiri dari government-linked companies (GLCs) dan perusahaan sektor transportasi serta logistik yang terdaftar di Malaysia Stock Exchange periode 2016-2019. Pemilihan sampel menerapkan metode purposive sampling. Analisis penelitian menggunakan Moderate Regression Analysis (MRA) dengan program SPSS. Hasil penelitian menunjukkan CSRD berpengaruh secara positif terhadap kualitas laba. Kebijakan deviden memiliki pengaruh secara negatif terhadap kualitas laba. Selanjutnya, state ownership memperkuat hubungan kebijakan deviden dan kualitas laba. Namun, ACFE tidak mampu memberikan pengaruh terhadap kualitas laba. Selanjutnya, pengaruh moderasi variabel kepemilikan pemerintah tidak signikan terhadap hubungan antara CSRD terhadap kualitas laba.Kata kunci: pengungkapan CSR, kebijakan deviden, ACFE, kualitas laba, kepemilikan negara
Komisaris Independen sebagai Pemoderasi Pengaruh Leverage, Tipe Auditor, dan Kapitalisasi Pasar terhadap Intellectual Capital Disclosure Muhammad Hadi Kusumah; Linda Agustina
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.689

Abstract

The purpose of this study is to analyze the effect of leverage, the type of auditor, and market capitalization against Intellectual Capital Disclosure by moderated by independent commissioners. This study uses a quantitative method. The company included in the LQ45 index listed on the IDX in 2017-2019 a number of 102 was used as a population in this study. Purposive Sampling is a sampling technique and obtained 34 companies, so the research analysis unit was 102. The documentation method was used in this study as the data collection technique. Moderated regression analysis is used as a data analysis technique. Disclosure of Intellectual Capital Company LQ45 in 2017-2019 was obtained by an average of 60%. These results indicate the level of disclosure carried out by the LQ45 company in a high category. However, the government should make rules as a clear guideline regarding the disclosure of intellectual capital so that each company has clear guidelines to reveal the disclosure of intellectual capital and is encouraged to carry out wider disclosures.
PENGARUH MASASE KAKI DENGAN MINYAK SEREH WANGI TERHAP PENURUNAN TEKANAN DARAH TINGGI (HIPERTENSI) PADA LANSIA DI UPTD PELAYANAN SOSIAL LANJUT USIA “TRESNA WERDHA” NATAR LAMPUNG SELATAN TAHUN 2015 Lady Octaviani Iqmi; Linda agustina
JKM (Jurnal Kebidanan Malahayati) Vol 4, No 2 (2018): Volume 2 Nomor 2
Publisher : Program Studi Kebidanan Fakultas Kedokteran Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkm.v4i2.655

Abstract

Hipertensi merupakan salah satu masalah kesehatan masyarakat yang banyak diderita di seluruh dunia.  Hipertensi diperkirakan menjadi penyebab kematian sekitar 7,1 juta orang di seluruhdunia (sekitar 13% dari total kematian). pada tahun 2011 mengalami peningkatan yang sepesifik yaitu77.521 menjadi peringkat ke 4 dengan demikin hiertensi merupakan  masalah kesehatan yang ada di10 (sepuluh) besar penyakit yang diderita masyarakat tiap tahunnya.penelitian ini untuk menelitipengaruh masase kaki dengan minyak sereh wangi Terhadap Penurunan Tekanan Darah Tinggi(Hipertensi) Pada Lansia Di UPTD Pelayanan Sosial Lanjut Usia “TRESNA WERDHA” NatarLampung Selatan Tahun 2015. Penelitian ini menggunakan jenis penelitian Quasi Experiment, dengan rancangan pre-test danpost-test, Analisia Bivariat. Dengan objek pengaruh masase kaki dengan minyak sereh wangi terhadappenurunan tekanan darah tinggi (hipertensi) pada lansia. .populasi dalam penelitian ini adalah seluruh
Co-Authors - FACHRURROZIE - Kusmuriyanto Abiprayasa Kawiswara Weko Hartoyo, Abiprayasa Kawiswara Weko Adelina Citradewi Aditya Hernawan, Aditya Ahmad Fauzan Ahmad Sopyan Ahwan Sholih Ain Hajawiyah Ain Hajawiyah Aisyah Putri Rachmadanty Akka Latifah Jusdienar Amir Mahmud Anak Agung Istri Sri Wiadnyani Anwar Zahid Apriliana, Siska Athoillah Athoillah Atta Putra Harjanto Defani Audita Putri Desi Ratnasari Dhini Suryandari, Dhini dianawati, dianawati Djoko Sanjoto Dwi Anggoro Saputro, Dwi Anggoro Dwi Fatmasari Eka Setiawati Eloking Surya Sekar Mahardika, Eloking Surya Sekar Esti Sirait Febri Zaini Aulia, Febri Zaini Ferliana, Nia Ferliana, Nia Fian Tri Rohmah Fitrarena Widhi Rizkyana Fitriyah, Luluk Hafidz Hening Waskito, Hafidz Hening Harjanto, Atta Putra Hasan Mukhibad Hendra Simanjuntak Hendy Bayu Satriawan, Hendy Bayu I Ketut Mahardika I N Kayati Ibnu Reza Ashkhabi, Ibnu Reza Ihlashul’amal, Muhammad Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indrianingsih, Indrianingsih Insani Khikmawati Khikmawati, Insani Khikmawati Jati, Kuat Waluyo Khumairoh, Nur Annisa Khumairoh, Nur Annisa Kuat Waluyo Jati Kuncoro, Sarwo Kuncoro, Sarwo Lady Octaviani Iqmi Lianasari, Ika Yekti M Akmal Muhammad Ali Rif’an Muhammad Hadi Kusumah Muhammad Ihlashul'amal Muhammad Khafid Muhammad Tahir Nio Setya Saputri Nur Alimah, Nur Prabowo Yudo Jayanto Primadhani Dyah Larasati Suyatno Rahayu, Rita Ramadhani, Chintiya Febiana Restianti, Tya Restianti, Tya Retnoningrum Hidayah Rizkyana, Fitrarena Widhi Saibun Sitorus Sari, Siti Nurmala Septian Fahmi Fahluzy, Septian Fahmi Shanie Sukmawati, Shanie Siti Munawaroh Sriningsih Sriningsih, Sriningsih Sukirman - Sularsih, Suci sulistiani, Ana Syaiful Anwar Tago, Mahli Zainuddin Triana Setyawardani Triana Yuni Astuti Trisni Suryarini Wakhidyah, sasti Handayani Zainuddin, Mahli