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All Journal PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Devotion: Journal of Research and Community Service Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Humanities Education and Social Sciences
Riyanti, Yulia Eka
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PERAN BELANJA MODAL DALAM MEMODERASI PENGARUH MANAJEMEN LABA RIIL DAN MANAJEMEN LABA AKRUAL TERHADAP NILAI PERUSAHAAN Riyanti, Yulia Eka; Murwaningsari, Etty
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 3 No 3 (2023): IJHESS DECEMBER 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v3i3.676

Abstract

This study aims to obtain empirical evidence on the effect of real earnings management and accrual earnings management on firm value moderated by capital expenditures, as well as using control variables in the form of company size, female directors and financial flexibility. The research method used in this research is panel data regression analysis with the research sample, namely all energy and raw goods sector companies listed on the Indonesia Stock Exchange during 2019-2022. The results of the study show that real earnings management has a negative effect on firm value. Meanwhile, accrual earnings management and moderating role do not have a negative effect on firm value. In addition, only firm size as a control variable has an effect on firm value
THE ROLE OF STAKEHOLDER PRESSURE IN MODERATING THE EFFECT OF GREEN INVESTMENT, CORPORATE GOVERNANCE AND CORPORATE GROWTH ON CARBON EMISSIONS DISCLOSURE Murwaningsari, Etty; Riyanti, Yulia Eka
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 2 No. 11 (2023): October
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v2i11.1406

Abstract

This study aims to determine the role of stakeholder pressure in moderating the effect of green investment, corporate governance and corporate growth on disclosure of carbon emissions. The data of this study use unbalance panel with multiple linear regression analysis which is operated through the eviews. The results of this study are green investment, company growth and the control variable firm size have a positive effect on disclosure of carbon emissions. In addition, stakeholder pressure is able to moderate the effect of green investment on disclosure of carbon emissions. However, corporate governance, profitability and company age control variables have no effect on disclosure of carbon emissions. The same thing happened to stakeholder pressure not being able to moderate the effect of corporate governance and company growth on disclosure of carbon emissions. These results provide implications for investors to consider disclosure of carbon emissions in making investments. The implications for regulators are expected to be able to formulate standards related to the disclosure of carbon emissions in more detail and to determine the number of directors who occupy a company.
Corporate Governance Role as Moderating Green Intellectual Capital and Green Accounting Influence on Sustainable Finance Implementation in IDX Listed Banks Riyanti, Yulia Eka; Murwaningsari, Etty
Devotion : Journal of Research and Community Service Vol. 4 No. 8 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v4i8.545

Abstract

The sustainable finance implementation is a comprehensive support for the financial services industry as an intermediary institution that supports Sustainable Development Goals. The purpose of this study was to analyze the role of corporate governance mechanisms as moderating effect of green intellectual capital and green accounting on sustainable finance implementation in banks listed on the Indonesia Stock Exchange. The study use quantitative method and data in this study uses 149 firm years banking companies taken from the company's Annual Report and/or Sustainability Report using the 2016 to 2020 observation period. This study uses the Moderated Regression Analysis (MRA) method. The result of study that green human capital, green structural capital and green accounting have a positive effect on sustainable finance implementation. Meanwhile, green relational capital has no effect on sustainable finance implementation. In addition, the corporate governance mechanism is not able to moderate the influence of green human capital, green structural capital, green relational and green accounting on sustainable finance implementation. For control variables, firm size, leverage and firm age have an effect on sustainable finance implementation, while profitability has no effect on sustainable finance implementation.
Peluang dan Tantangan: Menyambut Kembali ke Indonesia: Opportunity and Challenge: Welcoming Back to Indonesia Riyanti, Yulia Eka; Murwaningsari, Etty; Gunawan, Juniati; Aryati, Titik; Siagian, Yolanda Masnita; Yusran, Husna Leila; Nurhayati, Nimati Andini
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 10 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i10.10308

Abstract

This activity is part of a Community Service Program (PKM) conducted by the Doctoral Program in Economics (PDIE), with a concentration in Accounting, at the Faculty of Economics and Business, Trisakti University, in collaboration with students currently pursuing their education at Wageningen University and Research (WUR). The program aims to exchange information on the topic: "Opportunity and Challenge: Welcoming Back to Indonesia." The PKM activity took place on May 2, 2025. The method used was a sharing session with students currently studying at WUR. The PKM activity was attended by 15 WUR students, comprising undergraduate, master's, and doctoral (PhD) students, as well as 20 PDIE participants, including lecturers, students, and alums. The outcome of this PKM was that participants gained insights into the differences in educational approaches between WUR and universities in Indonesia, particularly Trisakti University. At WUR, the learning process is research-based and not tied to a specific study program from the outset, which contrasts with Indonesia, where students choose their major at the beginning of their studies. The PKM activities conducted by the lecturers not only provided benefits to the participants through shared experiences but also led all attendees to understand that today's education system is more integrated, less compartmentalized, and ideally should focus on problem-solving, involving research with an implementation-oriented approach.
Co-Authors Etty Murwaningsari Juniati Gunawan, Juniati Nurhayati, Nimati Andini Titik Aryati Yusran, Husna Leila