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SOFIA PRIMA DEWI
Faculty Of Economics, Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Education Social Sciences

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Journal : Akuntansi Krida Wacana

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THE RELATIONSHIP OF SPIRITUAL WELL-BEING AND ACCOUNTANT’S ETHICAL SENSITIVITY Yuniarwati Yuniarwati; I Cenik Ardana; Sofia Prima Dewi
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Jurnal Akuntansi

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This study aims at determining the relationship of Spiritual Well-Being and the four dimensions of Spiritual Well-Being: Communal Well-Being, Personal Well-Being, Transcendental Well-Being, and Environmental Well-Being with Accountant’s Ethical Sensitivity. Sample is 49 accounting students who are preparing thesis. The research design is a correlational research. Data is collected using questionnaires and analyzed using Spearman correlation. The results show that Spiritual Well-Being is not correlated with Accountant’s Ethical Sensitivity. The correlation test of Spiritual Well-Being dimensions shows that Communal Well-Being, Personal Well-Being, and Transcendental Well-Being are positively correlated with Accountant’s Ethical Sensitivity, whereas Environmental Well-Being is not correlated with Accountant’s Ethical Sensitivity.Keywords: spiritual well-being, accountant’s ethical sensitivity, accounting student
FAKTOR-FAKTOR YANG MEMPENGARUHI BIAYA MODAL EKUITAS DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Sofia Prima Dewi; Kelselyn Kelselyn
Jurnal Akuntansi VOL. 19 NO. 1 JANUARI-JUNI 2019
Publisher : Jurnal Akuntansi

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Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh pengungkapan sukarela, keterlambatan pengumuman laba, asimetri informasi, profitabilitas, leverage, market to book value, kapitalisasi pasar, dan pengungkapan sukarela yang dimoderasi oleh kepemilikan manajerial terhadap biaya modal ekuitas pada perusahaan manufaktur yang secara konsisten terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan sampel sebanyak 137 data. Hasil penelitian menunjukkan bahwa profitabilitas dan market to book value berpengaruh terhadap biaya modal ekuitas, sedangkan pengungkapan sukarela, keterlambatan pengumuman laba, asimetri informasi, leverage, kapitalisasi pasar, dan pengungkapan sukarela yang dimoderasi oleh kepemilikan manajerial tidak berpengaruh terhadap biaya modal ekuitas. Kata kunci: biaya modal ekuitas, profitabilitas, market to book value
Co-Authors Eveline Eveline I Cenik Ardana JEFFRY SETIADY CHANDRA Kelselyn Kelselyn KENI KENI Merry Susanti Sufiyati Sufiyati Sufiyati SUFIYATI SUFIYATI Venny Gunawan YUNIARWATI YUNIARWATI