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Pengaruh Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Nadhira Putri, Riza; Mutia Basri, Yesi; Afriana Hanif, Rheny
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.9052

Abstract

The purpose of this study is to examine how profitability and liquidity influence firm value, and how the size of a company can affect the relationship between profitability and liquidity and the value of the company. All energy companies listed on the IDX between 2021 and 2023 were included in this analysis. Secondary data from documents were used as sources of information. Multiple linear regression analysis and MRA were applied in the study using SPSS version 29. The research findings show that profitability affects firm value, but not liquidity. Business size does not significantly affect the relationship between profitability and valuation, but reduces the relationship between liquidity and valuation.
CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE: EXAMINING THE MEDIATION OF MARKET PERFORMANCE AND THE MODERATING OF WOMEN ON BOARD Hariyani, Eka; Zirman, Zirman; Basri, Yesi Mutia; Indriani, Sri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.467-482

Abstract

This study examines the relationship between capital structure, market performance, and financial outcomes, while evaluating the moderating role of female board participation and the mediating role of market valuation. Using a quantitative approach with PLS-SEM on cross-sectional data from Kompas100-listed companies, the findings show that capital structure has no significant effect on financial performance or market valuation—contradicting traditional trade-off and signaling theories in an emerging market context. In contrast, market performance significantly influences financial outcomes, highlighting the importance of investor perception. Female board presence strengthens the impact of capital structure on market performance, supporting the upper echelon theory regarding leadership diversity. However, market performance does not mediate the link between capital structure and financial outcomes. These results suggest that financial decisions are shaped by external perceptions and firm context rather than following a linear pattern. Practically, firms are advised to adopt context-aware financing strategies, enhance transparency, and support inclusive governance for sustainable value creation.
REAL EARNINGS MANAGEMENT: PERAN MEDIATOR INTERNAL CONTROL DALAM HUBUNGAN FINANCIAL DISTRESS DAN GOOD CORPORATE GOVERNANCE: REAL EARNINGS MANAGEMENT: THE MEDIATING ROLE OF INTERNAL CONTROL IN THE RELATIONSHIP BETWEEN FINANCIAL DISTRESS AND GOOD CORPORATE GOVERNANCE Reskino, Reskino; Juliana, Anisa Nur; Basri, Yesi Mutia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.432-451

Abstract

This study examines the direct and indirect relationship between real earnings management through internal control as a mediating variable. This study uses agency theory to explain the relationship between financial distress, good corporate governance, and real earnings management through internal control. Using quantitative methods, 126 secondary data sources in this study are listed on the Indonesia Stock Exchange (IDX). The SmartPLS application helps researchers analyze data using the partial least squares (PLS-SEM) method—the results of direct testing show that financial distress and good corporate governance affect internal control. Furthermore, financial distress and good corporate governance do not affect real earnings management, while internal control does. Then, the results of the indirect testing of this study are that internal control can mediate the relationship between financial distress and good corporate governance on real earnings management. This study complements the existing literature on real earnings management by focusing on empirical evidence of the relationship between financial distress, good corporate governance, and real earnings management. When studying the occurrence of real earnings management, the internal control component must be considered as a variable mediating the relationship between financial distress, good corporate governance, and real earnings management. This research can provide input for the Financial Services Authority (OJK) policy in formulating policies, regulations, and standards to minimize the opportunity for real earnings management in state-owned companies.
ANALYSIS OF VALUE FOR MONEY ON THE FINANCIAL PERFORMANCE OF THE REGIONAL DEVELOPMENT PLANNING AGENCY REGIONAL DEVELOPMENT (BAPPEDA) ROKAN HULU REGENCY Silvitri, Egilia; Ripira, Risti; Annisa, Nona; Basri, Yesi Mutia
Jurnal Education and Development Vol 13 No 3 (2025): Vol 13 No 3 September 2025
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v13i1.7207

Abstract

This research was conducted with the aim of measuring the financial performance of the Regional Development Planning Agency (Bappeda) of Rokan Hulu Regency in 2020 and 2021 using the value for money measurement method. The value for money measurements used are economy, efficiency, and effectiveness with data taken from the Government Agency Performance Report (LKjIP) of the Regional Development Planning Agency (Bappeda) of Rokan Hulu Regency in 2020 and 2021. The research design used is qualitative research using primary and secondary data. The data collection techniques used in this study used interviews and documentation methods. The results of this study indicate that the financial performance of the Regional Development Planning Agency (Bappeda) of Rokan Hulu Regency in 2020 is included in the economic, inefficient and ineffective categories. Meanwhile, in 2021 it is included in the economic, inefficient and ineffective categories. The cause of measuring value for money is inefficient and ineffective because there are several activities in the program that do not meet the predetermined targets.
Pengaruh Struktur Modal dan Likuiditas Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Moderasi Nadhira Putri, Risa; Mutia Basri, Yesi; Afriana Hanif, Rheny
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.927

Abstract

Using business size as a moderating variable, this study analyzes the effect of capital structure and liquidity on firm value. The focus of the study is on technology sector companies listed on the Indonesia Stock Exchange between 2021 and 2023. Stock prices reflect investors' views on firm value. Using secondary data from documentation, a quantitative descriptive study was conducted on 25 of 47 technology companies. The researcher applied MRA and multivariate linear regression in the analysis. The findings show that liquidity has a positive effect on firm value, while capital structure has a negative effect. Business size strengthens the relationship between capital structure and firm value in a profitable way. Liquidity has a significant impact on business value regardless of company size. These results highlight the importance of good liquidity and capital structure management to attract investors, especially in volatile markets. This research deepens the understanding of financial strategy in the IT industry by illustrating that larger companies are better able to overcome capital structure challenges, thereby increasing their market value.
Pengaruh Kesulitan Keuangan, Pertumbuhan Penjualan, Kepemilikan Institusional, dan Kepemilikan Manajerial Terhadap Penghindaran Pajak Syahnandevito; Basri, Yesi Mutia; Rusli; Darlis, Edfan
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i1.126

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh Kesulitan Keuangan, Pertumbuhan Penjualan, Kepemilikan Institusional, dan Kepemilikan Manajerial terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Consumer Cyclicals & Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Klasifikasi IDX-IC Tahun 2018-2022). Hasil dari penelitian ini menunjukkan bahwa variabel Kesulitan Keuangan, Kepemilikan Institusional, dan Kepemilikan Manajerial berpengaruh terhadap Penghindaran Pajak. Sedangkan, Pertumbuhan Penjualan tidak berpengaruh terhadap Penghindaran Pajak
Business Sustainability through Halal Supply Chain, Green Finance, and Digital Literacy: Second-Order SEM Approach Aidha, Nurul; Sari, Ria Nelly; Basri, Yesi Mutia
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11513

Abstract

Business sustainability is crucial for every business. Understanding the factors that drive and sustain sustainability helps business actors develop effective strategies. This study examines the effects of Halal Supply Chain, Green Finance, and Digital Literacy on Business Sustainability. The population was culinary sector SMEs in Pekanbaru City that had halal certification and at least 2 years of operation. Slovin's formula determined the sample size. Data were collected via questionnaires, yielding 170 valid responses. The analysis used the Second-Order SEM approach. Results show that Halal Supply Chain and Digital Literacy positively affect sustainability in culinary SMEs, while Green Finance does not. Integrating Halal Supply Chain and Digital Literacy practices helps culinary SMEs sustain their business.
The Significance of Entrepreneurial Orientation in Improving the Performance of Village-Owned Enterprises: Exploring the Mediating Influence of Competitive Advantage Putra, Atiton Martwo; Basri, Yesi Mutia; Taufik, Taufeni; Yasni, Hariadi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

AbstractBased on the potential and wealth of the village, Village-Owned Enterprises (VOEs) are a sort of economic entity in which the village owns all or a portion of the capital through direct capital engagement. This study highlights the significance that competitive advantage plays as a mediating factor in how entrepreneurial orientation can improve VOEs performance. The VOEs located in Kuantan Singingi Regency, Riau Province, comprise the research population for this study. Stratified random sampling is the sample method that is applied. Participants in this study were 203 administrators from VOEs, including directors, secretaries, treasurers, and heads of units. The method used to collect data was questionnaires. Using SmartPLS3, The data analysis was conducted. The outcomes of the study show that entrepreneurial orientation affects both competitive advantage and VOEs performance. VOEs performance is affected by competitive advantage, which also serves as an indirect mediator of the particular effect that entrepreneurial orientation has on VOEs performance. Keywords: entrepreneurial orientation, competitive advantage, and VOE`s performanceAbstrakDengan memperhatikan potensi dan kekayaan desa, Badan Usaha Milik Desa (BUMDes) Berdasarkan potensi dan kekayaan desa, Badan Usaha Milik Desa (BUMDes) adalah jenis entitas ekonomi di mana desa memiliki seluruhnya atau sebagian dari modal melalui keterlibatan modal langsung. Penelitian ini menekankan bagaimana orientasi kewirausahaan dapat meningkatkan kinerja BUMDes dengan keunggulan kompetitif berperan sebagai mediasi. Populasi penelitian ini adalah BUMDes Kabupaten Kuantan Singingi, Provinsi Riau. Teknik sampling yang digunakan stratified random sampling. Sebanyak 203 responden berpartisipasi dalam penelitian ini, yaitu pengurus BUMDes yang terdiri dari direktur, sekretaris, bendahara, dan kepala unit. Metode pengumpulan data menggunakan kuesioner, dengan analisis data menggunakan SmartPLS3. Hasil penelitian menunjukkan bahwa orientasi kewirausahaan memengaruhi kinerja BUMDes maupun keunggulan bersaing. Kinerja BUMDes dipengaruhi oleh keunggulan keunggulan bersaing, yang juga berfungsi sebagai mediator tidak langsung dari efek khusus yang dimiliki oleh orientasi kewirausahaan pada kinerja BUMDes.Kata Kunci: orientasi kewirausahaan, keunggulan bersaing, dan kinerja BUMDes
PENGELOLAAN BELANJA DAMPAK JARING PENGAMAN SOSIAL DI MASA PANDEMI COVID-19 Basri, Yesi Mutia; Prasetio, Yoland; Susilatri, Susilatri
Jurnal Akuntansi Kontemporer Vol. 14 No. 2 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i2.3172

Abstract

Research Purposes. This study aims to observe how the financial management of the Riau Province government in dealing with the impact of social safety nets.Research Method. A qualitative method with a sort of case study was used in the investigation. In-depth interviews, observation, and documentation are all used to acquire data. Triangulation techniques were utilized to assure data veracity.Research Result and Findings. The findings in the budgeting stage demonstrate refocused and reallocated of funds activities by Riau Provincial Government by allocating $100 million for persons affected by Covid-19 through BLT and basic food support. There was some un-valid data problem in the aid distribution to the community so that the assistance could not be fully disbursed to third parties. At the aid distribution stage, a problem was found, namely the amount of aid that was not fully received by the community due to an error in the aid distribution system. This study aids the government in formulating strategies for local financial management of social safety nets in the event of a disaster.
Mitigasi Terjadinya Kecurangan di Sektor Pemerintahan Melalui Perspektif Fraud Hexagon Theory Dwi Putra, Muhammad Nanda; Basri, Yesi Mutia; Indrawati, Novita
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021): December 2021
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.768 KB) | DOI: 10.32424/1.sar.2021.6.2.5583

Abstract

The goal of this research is to investigate just how often public servants commit fraud. This study analyzes the effect of compensation, experience, internal control, organizationali commitment, and leadershipiin mitigating the occurrence of fraud in government. The population in this study is the Riau Province Government's State Civil Apparatus. The sampling method was proportionally stratified randomly using Government Civil Apparatus in three local governments with the highest levels of corruption: Riau Province, Kampar Regency, and Siak Regency. A questionnaire was delivered directly to the participants, and some utilized a Google form to collect data. A total of 198 State Civil Apparatus participated in this study. Multiple linear regression was performed to analyze the data using SPSS software. The findings of the study demonstrate that appropriate compensation, experience, integration, internal control, and a high level of organizational dedication and leadership can all help to reduce the risk of fraud. This research will aid in the prevention of government fraud.
Co-Authors ', Desmiyawati . Anggi Abdurrahman, Rezi Afri Anton Afriana Hanif, Rheny Aidha, Nurul Ainil Huda Aji Prasetio Al Azhar Al Azhar Al Azhar A Al Azhar Al Azhar Al Azhar, Al Azhar Al Azhar-A Al Azhar. A Alfiati Silfi Alvini, Yevi Amir Hasan Amries Rusli Tanjung Amries Rusli Tanjung Amries Rusli Tanjung, Amries Anak Agung Gede Sugianthara Anatasya, Salsa Diva Ando Fahda Aulia Anggi Eka Puspita Annisa Dwi Yuliana Annisa Mutia Rama Fade Annisa, Nona Anthony Mayes Aprilia Saputri Arif Gunabar Fatahillah Arnila, Tia atami, Audina gita Athena, Maria Eliza Atika Zarefar Atiton Martwo Putra Atiza Arrahmi Aunnur Rafiq Ayu Larasati Azhari S Azwir Nasir Chaira Astami Putri Br.Butar-Butar Chairin Zhela Cahyani Christina Wijaya Citra Rezki Ramadhani Damara Putri Hestia Indra Praja Damara Putri Hestia Indrapraja David Febryant Desi Rusfiani Desmiyawati Desmiyawati, Desmiyawati Desviyana Desviyana Devi Safitri Dewi, Rafina Dira Febrianti Dizza Yolanda Doddy Setiawan Dwi Mardaniati Dwi Putra, Muhammad Nanda Edfan Darlis Edfan Darlis Edinov, Sally Effendi, Fauzan Eka Hariyani Emrinaldi Nur DP EMRINALDI NUR DP Emrinaldi Nur, Emrinaldi Fadhillah, Muhammad Yafi Fadilla, Olga Fanny Lubis Farida Darmina Hutagalung Fauzan Effendi Ferty Riarni Findayani Igus Tusanti Fitri Anita Fitri Fitri Fitri, Ramadhani Arda Fitria Erayanti Grisely ' Gusnardi Gusnardi Gusnardi Gusnardi Gusnardi Gusnardi, Gusnardi Hana Rihab Radhiyah Hanif Afriana Rheni Hariadi Hariadi Hariadi Hariadi Yasni Hariadi Yasni Hariadi Yasni Hariadi Yasni Hariadi Yasni Hariadi Yasni Hariadi Yasni, Hariadi Hariadi, Yasni Harisman Harisman Harry Setiadi Hasanah, Wirdatul Ika Lutviana Ilma, Arini Ilma Indra Praja, Damara Putri Hestia Indrawati, Novita julian julian Juliana, Anisa Nur Julita - Julita Julita Julita, Julita Kamaliah ' Kamaliah Kamaliah Ketut Tirtayasa Kirmizi Kirmizi Kurnia, Pipin Kurnia Kurniasih, Cut Endang Lasni Herti Suryani Leidia zurni Arfendi Lutviana, Ika M. Haykal Daditullah Indrapraja Mai Siska Mardani Mardani Masdi Masdi Maslyn Eva Uli Siahaan Megawati - Mela, Nanda Fito Melly Novia Abdillah Melta Suplina Merri Agustin Mifta Hasanah Mudrika Alamsyah Hasan Mudrika Alamsyah Hasan Muhammad Afrinaldi Muhammad Luthfi Iznillah Muhammad Luthfi iznillah Muhammad Nanda Dwi Putra Mukhlis Mukhlis Nadhira Putri, Risa Nadhira Putri, Riza Nanda Fatmawati Nasrizal Nasrizal Nasrizal Nasrizal Nasrizal, Nasrizal Natasya Agustina Br Pinem Natasya Agustina Br Pinem Nawara, Shadiqin Nita Wahyuni Nita Wahyuni Noviarma Siska Novita Indrawati Novita Indrawati Nur Azlina Nur Azlina nur azlina Nur Azlina, Nur Azlina Nur D, Emrinaldi Nurazlina Nurazlina Nurhafida Nurhafida Nurlita Nurlita Nurmayanti M, Poppy Ode Asra Olga Fadilla Ori Marsontio Patricia Martha Lena Pipin Kurnia Poppy Nurmayanti Prasetio, Yoland Pratama, Rilian Putra, Atiton Martwo Putri Badriah Mukarromah Putri, Annie Mustika Putriani, Tina Rafina Dewi Rahmadani, Alya Dwi Rahmi Alfina Rahmita Budiartiningsih Raja Adri Satriawan Surya Raja Adri Satriawan Surya Ramaiyanti, Sinta Randi, Randi Rasuli Rasuli Reskino Reskino, Reskino Ressy Fitriasari Restu Agusti Rheny Afriana Hanif Ria Nelly Sari Riarni Ferty Ridy Argi Hasugian, Ridy Argi Rilian Pratama Ripira, Risti Risandy, Eka Riswandi, Bunga Edelwisha Arisandi Rita Anugerah Rizuan Rizuan Rofika Rofika Rofika Rofika Rofika Rohmasari Sitio, Rohmasari Rosalina Indah Putri Ruhul Fitrios Ruminda Ruminda Rusli Rusli Rusli Rusli Rusli Rusnadia Wafa Ryezky Ramayandez Azfash Sabrina Ardhya Putri Rahmola Safrizal Safrizal Sally Edinov Salsa Diva Anatasya Saputri, Eliza Saputri, Reza Septiana Sem Paulus Sem Paulus, Sem Shara Carolina Shelly Shintyasari Shintia Intan Permatasari Silvitri, Egilia Siska Adelina Sri Indriani Supriono Supriono Supriono Supriono Suri Novira Susanti Susanti Susilatri Susilatri Susilatri Susilatri, Susilatri Syahnandevito Tania Hapsari Taufeni Taufik Taufeni Taufik Taufeni Taufik Taufeni Taufik Taufeni Taufik Taufeni Taufik Taufik Dasmar Teguh Muji Waluyo Tiffani, Tiffani Titi Desti Marianti Tusanti Igus Findayani Tuti Dasrita, Tuti Utama, Muhammad Safera Vera Oktari Vera Oktari Vince Ratnawati vince ratnawati Vince Ratnawaty Vini Zenita Widiasti Sukmaningrum Yoland Prasetio Yolanda Dizza Yuhelmi Yuhelmi YUNI VERONIKA Yusni Maulida Yuswanita, Lativa Yutri Nurmalasari Zarefar, Arumega Zirman Zirman, Zirman Zubir Zubir Zulbahridar ' Zulfardiansyah NS