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The Effect of CEO Education, CEO Tenure, Company Risk, and Environmental Performance on Company Value Khawarizmi Aulia Robbani; Hasnawati, Hasnawati; R. Rosiyana Dewi; Marieta Ariani; Doris Madhi; Salsabila Alya
Indonesian Management and Accounting Research Vol. 23 No. 1 (2024): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/imar.v23i1.19034

Abstract

This study aims to determine the effect of CEO education, CEO tenure, company risk, and environmental performance on company value. This research used a purposive sampling method with the following criteria: the companies must not be delisted or suspended by the IDX, they must have complete background financial statement data and additional information regarding the educational background and tenure. The 294 samples observed in this research came from 116 companies listed on the Indonesia Stock Exchange that have an environmental management assessment (PROPER) report for the period 2018 – 2020. The research data were collected through the Indonesia Stock Exchange website, the company’s website, and the PROPER report issued by Indonesia’s Ministry of Environment and Forestry. SPSS 27 was used to process the data. The research found that CEO tenure has a negative effect on company value, while environmental performance positively affects company value. However, CEO education and company risk do not have a significant effect on company value. This research provides managerial contributions to investors and management, suggesting that they need to pay attention to aspects of CEO tenure and environmental performance because these factors were responded to by the market.
Red Flags sebagai moderating pengaruh intellectual capital terhadap earnings quality Giska Hawa Syahrani; R. Rosiyana Dewi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): 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 (478.66 KB) | DOI: 10.32670/fairvalue.v4i7.1260

Abstract

The purpose of this research is to examine and analyze the effect of intellectual capital on earnings quality with a red flags as a moderating variable. For the methodology this research uses the quantitative method. The data used are secondary data obtained from Indonesia stock Exchange. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. The sample was selected using the purposive sampling method to produce 84 companies with a total observation of 252 research samples. The data analysis technique used in this research is Multiple Linear Regression Analysis. The result of this study indicates that intellectual capital have a positive and significant effect on earnings quality, while red flags have no significant effect on earnings quality, and red flags weaken the effect of intellectual capital on earnings quality.
Effective Organizational Development for Students of Bina Amanah Cordova Entrepreneurship School Dorina Widowati; R. Rosiyana Dewi; Nurhayati; Andjani Putri Ramadhani
International Journal of Community Service Implementation Vol. 2 No. 1 (2024): IJCSI JUNE 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijcsi.v2i1.216

Abstract

Micro, Small, and Medium Enterprises (MSMEs, UMKM in Bahasa Indonesia) are vital to the economy, serving as key job creators and contributors to national income and economic recovery (Martínez-Olvera, C, 2019; Darwin, 2018). However, SMEs face challenges like limited funding, inadequate human resource management, technological shortcomings, raw material constraints, and marketing difficulties (Sulistia Teg, 2012). The School of Entrepreneurship Trust Cordova (SKBAC) provides a one-year entrepreneurial training program for young people and college dropouts, free of charge. Participants, some of whom already have businesses like food stalls or jewelry, gain knowledge in business management. The Faculty of Economics and Business of Trisakti University has partnered with SKBAC since 1998, offering a program on capacity building and effective organizational development. The latest session was held on December 17, 2023, at SKBAC, Japos Raya, Pondok Jati, Tangerang South, Banten. The training focused on strategies for effective organizational development. Evaluations showed that SKBAC students, both current and aspiring entrepreneurs, found the training useful and relevant. Participants gained confidence in improving their businesses' performance and revenue. The program was successful and beneficial to participants, the community, and the organizers, with recommendations for further training and support for SKBAC students. entrepreneurs