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All Journal Akuisisi : Jurnal Akuntansi AKUNTANSI DEWANTARA Jurnal Riset Akuntansi dan Keuangan PRIVE: Jurnal Riset Akuntansi dan Keuangan Dharma Bakti Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan AKMENIKA Telaah Bisnis UBMJ (UPY Business and Management Journal) JURNAL ABDIMAS PLJ Jurnal Fairness Jurnal Akuntansi Journal of Business and Information System ABDIMAS NUSANTARA Qualitative Research of Business and Social Sciences
Pramudiati, Ningrum
Universitas PGRI Yogyakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : AKMENIKA

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Determinan Akuntabilitas Pengelolaan Dana Desa Anandita Zulia Putri; Helda Endardika; Ningrum Pramudiati; Lulu Amalia nusron
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i2.3825

Abstract

This research is useful in assessing the influence of human resource competence, community participation, government internal control system, and accessibility of financial reports have an impact on village fund management accountability. The research uses quantitive data. The population in this research is 7 sub-districts in the Kulon Progo regency with 50 villages. The sample of this research is 168 respondents using the purposive sampling technique. The analytical method used is multiple linear regression with SPSS version 26. This research reveals that human resource competence, community participation, government internal control system, and accessibility of financial reports positively impact village fund management accountability
Nilai Perusahaan pada Industri Consumer Goods Non-cyclical: Perspektif Teori Agensi Fachrunnisa, Zidni Husnia; Zulia Putri, Anandita; Pramudiati, Ningrum; Laraswati, Aisya
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i2.8546

Abstract

This study aims to empirically test whether family ownership, profitability, and dividend policy are factors that influence firm value in the non-cyclical consumer sector. Agency theory is used as the underlying theory in this study. This quantitative study uses secondary data derived from the annual reports of non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sampling method used was purposive sampling with certain criteria. Data analysis used multiple linear regression with SPSS statistical tools. The results of this study empirically prove that family ownership and profitability have a positive effect on firm value. Meanwhile, dividend policy has no effect on firm value. Firm value can increase with increasing family ownership and increasing profitability. A limitation of this study is that the three independent variables used only have a small effect on the dependent variable. Suggestions for further research include adding more years of research and other independent variables to increase the influence on the dependent variable
Co-Authors Adilla Putri Hardiyanto Adyaksana, Rahandhika Ivan Afrinia Susilowati Anandita Anandita Putri Anandita Zulia Putri Anandita Zulia Putri Anggi Prasetya Anindita Imam Basri Aziz, Rizki Nur Betti Prastiwi Budiarto, Dekeng Setyo Deden Prasetyo Elza Levina Syahda Erlinawati, Afida Fachrunnisa, Zidni Husnia Helda Endardika Idha Ayu Isnaini khusnul khotimah Laraswati, Aisya Lulu Amalia Nusron Muhammad Arif Nur Hidayat Nabilla Sabina Nugraheni, Dinamipa Putri, Anandita Zulia Rahandhika Ivan Adyaksana Rizki Nur Aziz Yennisa Yennisa Yennisa, Yennisa Zidni Husnia Fachrunnisa Zidni Husnia Fachrunnisa Zulia Putri, Anandita