Article Per Year (5 Year)
p-Index From 2021 - 2026
2.195
P-Index
This Author published in this journals
All Journal Jurnal Dimensi Journal of Accounting Science Gorontalo Accounting Journal JASF (Journal of Accounting and Strategic Finance) Nusantara Science and Technology Proceedings Jurnal Revenue : Jurnal Ilmiah Akuntansi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Benefit : Journal of Bussiness, Economics, and Finance VISA: Journal of Vision and Ideas Indonesian Journal of Sustainability Policy and Technology
Kirana, Nanda Wahyu Indah
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Determinant Factors of Firm Value: Cash Holdings and Dividend Policy as Mediation Yudhyani, Eka; Kulsum, Umi; Reza, Faizal; Sitorus, Astrid Napita; Kirana, Nanda Wahyu Indah
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i2.325

Abstract

In times of uncertainty such as a crisis, a company needs to maintain its value for its investors. Theory suggests that for uncertainty, the company needs to have cash holding, but on the other hand, it needs to pay dividends. Therefore, this research aims to prove the relationship between factors that affect firm value with cash holding and dividend policy as mediation. We conduct this research on the manufacturing company from 2015 to 2021 registered on Indonesia Stock Exchange. Using the purposive sampling method, 82 company was chosen and 574 data was studied. To test our hypotheses, we use SmartPLS. The results proved that cash holding can influence firm value, while dividend policy cannot. For the indirect effect, we found that profitability and net working capital indirectly affect firm value through cash holding. We explain the theory and practical implications and describe our study’s limitations. For future research, we suggest differentiating firm value before and during a financial crisis, and the industry sector that has the worst, moderate, and light impact from the crisis.
Efektivitas Fungsi Audit Sebagai Alat Pengendalian Internal Dalam Mengungkap Kecurangan Laporan Keuangan Masruroh, Dinda Windy Aziz; Kirana, Nanda Wahyu Indah
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 1 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i1.1434

Abstract

Efektivitas fungsi audit dan pengendalian internal masih relatif lemah, terbukti dari beberapa kasus di mana manajemen berhasil memanipulasi laporan keuangan meskipun telah melalui proses audit. Penelitian ini bertujuan untuk mengevaluasi efektivitas audit internal dan eksternal sebagai alat pengendalian internal dalam mendeteksi kecurangan laporan keuangan. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa efektivitas audit dipengaruhi secara signifikan oleh kekuatan sistem pengendalian internal, kompetensi dan independensi auditor, serta prosedur audit berbasis risiko. Prosedur seperti vouching, analisis tren dan rasio, konfirmasi eksternal, dan evaluasi desain dan implementasi pengendalian telah terbukti efektif dalam mendeteksi indikasi kecurangan, terutama pada area yang rentan seperti pengakuan pendapatan dan transaksi kas. Penelitian ini diharapkan dapat memperkuat peran audit sebagai mekanisme strategis dalam mendeteksi dan mencegah kecurangan laporan keuangan di tengah kompleksitas transaksi bisnis dan semakin berkembangnya teknologi.
Ownership Structure, Capital Structure, and Their Impact on Financial Performance Waluyo, Christopher Glenn Caesar; Kirana, Nanda Wahyu Indah
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 10 No. 1 (2026): January 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v10i1.1781

Abstract

This study aims to analyze the effect of concentrated ownership, managerial ownership, and capital structure on the financial performance of companies in the banking sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. This study provides empirical insight into how ownership structure and funding policies affect company profitability amid economic dynamics and competition in Indonesia's banking industry. A quantitative approach was used, with panel data regression analysis in EViews version 13, based on secondary data from the annual financial reports of the sample companies. The concentrated ownership is measured as the percentage of the largest institutional shareholding. The managerial ownership variable is measured by the proportion of shares owned by management. The DER ratio represents capital structure. Financial performance is measured using the ROA profitability ratio. Their results show that concentrated ownership and capital structure have significant effects on company financial performance, whereas managerial ownership does not.
Co-Authors Acynthia Ayu Wilasittha Anik Yuliati Avi Sunani Dian Puspitasari Eka Yudhyani, Eka Endah Susilowati Fadilah, Aidha Kurnia Wardhani Faizal Reza Haryati, Tantina Kurniawan, Muchamad Rizqy Lukitasari, Ika Chandra Mandasari, Virginia Masruroh, Dinda Windy Aziz Permatasari, Lintang Putri Putri, Nessa Pavetria Sari Andayani Serafina, Ligia Simanjuntak , Joshua Christian Sitorus, Astrid Napita Sofie Yunida Putri Syamsiar, Syamsiar Ulfa Puspa Wanti Widodo Waluyo, Christopher Glenn Caesar Wanti, Ulfa Puspa