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All Journal Jurnal EMT KITA IJEBA (International Journal of Economic, Business & Applications) Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL VISIONIDA Jurnal Manajemen dan Bisnis Indonesian Journal of Economics, Social, and Humanities Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi KIAT
Andewi Rokhmawati
Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Factors Influencing the Greenhouse Gas Emissions Disclosure at Manufacture Company in the Indonesia Stock Exchange Frida Christin Natalia; Andewi Rokhmawati; Yulia Efni
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 5, No 2 (2020)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.5.2.1-14

Abstract

This study aims to examine empirically the factors that influence greenhouse gas emission disclosure. Factors examined in this research are a type of industry, firm size, profitability, and leverage. In this study, the researcher adopted the checklist issued by the Carbon Disclosure Project (CDP) to measure the extensive disclosure of greenhouse gas emissions. To examine the factors, the researcher utilized multiple regression. The population of this study was all manufacturing companies listed on the Indonesian Stock Exchange in 2018. This research applied the purposive sampling method to obtain 131 listed manufacturing in 2018. The result implies that firm size has a positive and significant correlation with greenhouse gas emission disclosure. Meanwhile, type of industry, profitability, and leverage had no significant correlation with greenhouse gas emission disclosure. Manufacturing companies, especially greenhouse gas-intensive companies, must participate in protecting the environment and help reduce greenhouse gas emissions as stipulated in Presidential Regulation No. 61 of 2011 concerning the National Action Plan for Reducing Greenhouse Gas Emissions. In line with the concept of performance measurement of "Triple Bottom Line," the company does not only pay attention to profit (profit) and people (social), the company must also pay attention to the planet (environment). So the company can compete with other companies. The results highlighted that the much resources of the company, the better the company is conducting a greenhouse-gas-emission reduction strategy. It makes it easier for the company to do the disclosure of greenhouse gas emissions.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, AND LEVERAGE ON FIRM VALUE WITH PROFITABILITY AS A MEDIATION VARIABLE (Study on Registered Non-Financial Badan Usaha Milik Negara on the Indonesia Stock Exchange for the 2014-2019 Period) Fauziah Israyani Putri; Andewi Rokhmawati; Haryetti Haryetti; Elvi Rahmayanti
INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS Vol 6, No 2 (2021)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijeba.6.2.65-80

Abstract

This study aims to examine the effect of good corporate governance, intellectual capital, and leverage on firm value with profitability as mediation variable. The population of this research was non-financial BUMN firms listed on Indonesia Stock Exchange (IDX) in 2014-2019. The sample was determined with the purposive sampling method. That obtained 18 firms as the sample. The type of data in this research was secondary data obtained from IDX. The analytical method used was Multiple Regression and Mediation Analysis, Using SPSS Software to Process data. The results of this study concluded: GCG does not significantly influence the firm value. On the other hand, Intellectual Capital, Leverage, and Profitability significantly influence the firm value. GCG does not significantly influence Profitability. Intellectual Capital and Leverage significantly influence Profitability. Profitability cannot mediate the effect of GCG and Intellectual Capital on firm value. Meanwhile, Profitability can mediate the effect of Leverage on firm value.
Analisis Pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Alkhairani; Kamaliah; Andewi Rokhmawati
Jurnal Ekonomi KIAT Vol. 31 No. 2 (2020): Desember 2020
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2020.vol31(2).2783

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap nilai perusahaan dimediasi oleh Profitabilitas. Populasi dalam penelitian ini adalah 41 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah statistika inferensial yang diukur dengan Parsial Least Square (PLS). Hasil penelitian menunjukkan bahwa Good Corporate Governance (GCG) berpengaruh terhadap Corporate Social Responsibility (CSR) dan nilai perusahaan. Good Corporate Governance (GCG) berpengaruh terhadap nilai perusahaan dimediasi oleh profitabilitas. Good Corporate Governance (GCG) tidak berpengaruh terhadap profitabilitas. Corporate Social Responsibility (CSR) berpengaruh terhadap profitabilitas. Corporate Social Responsibility (CSR) tidak berpengaruh terhadap nilai perusahaan, Profitabilitas berpengaruh terhadap nilai perusahaan. Corporate Social Responsibility (CSR) berpengaruh terhadap nilai perusahaan dimediasi oleh profitabilitas. Dengan adanya Profitabilitas sebagai variable intervening dapat meningkatkan hubungan antara Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) terhadap Nilai Perusahaan. This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on firm value mediated by profitability. The population in this study were 41 mining sector companies listed on the Indonesia Stock Exchange using purposive sampling method. The analysis technique used is inferential statistics as measured by Partial Least Square (PLS). The results showed that Good Corporate Governance (GCG) affects Corporate Social Responsibility (CSR) and firm value. Good Corporate Governance (GCG) affects firm value mediated by profitability. Good Corporate Governance (GCG) has no effect on profitability. Corporate Social Responsibility (CSR) affects profitability. Corporate Social Responsibility (CSR) has no effect on firm value. Profitability has an effect on firm value. Corporate Social Responsibility (CSR) affects firm value mediated by profitability. With the existence of Profitability as an intervening variable, it can improve the relationship between Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Company Value.
Pemasangan Alat Penyulingan Serai Wangi untuk Petani di Desa Siabu, Salo, Kampar Azriyenni; Aras Mulyadi; Ikma Zurani; Andewi Rokhmawati; Edi Susilo
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 5 (2021): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v5i5.5643

Abstract

Serai wangi adalah alternatif dari sekian bahan baku untuk menghasilkan minyak atsiri. Minyak atsiri dapat berfungsi sebagai campuran kosmetik, aromaterapi, obat-obatan, suplemen, dan lainnya. Kegiatan pengabdian masyarakat ini bertujuan untuk menerapkan inovasi alat penyulingan minyak atsiri dalam bentuk produk teknologi tepat guna untuk meningkatkan hasil produksi minyak atsiri bagi petani di Desa Siabu, Kecamatan Salo, Kabupaten Kampar, Provinsi Riau. Masyarakat juga dapat mengetahui dan memahami, serta meningkatkan mutu rendemen agar kualitas minyak menjadi lebih baik sekaligus bemanfaat bagi masyarakat. Metode pelaksanaan terdiri dari survei lapangan, analisis situasi, rancangan alat, pemasangan alat, dan pemantauan alat pengumpulan data, dan analisis sesuai dengan teori-teori yang dikutip untuk memperoleh informasi. Dalam penyulingan minyak serai wangi terdiri dari tiga cara yakni; penyulingan menggunakan sistem rebusan, penyulingan menggunakan air dan uap, penyulingan menggunakan uap langsung. Hasil penyulingan serai wangi menjadi minyak atsiri dengan kapasitas 130kg per-ketel dapat menghasilkan minyak atsiri 1,3 liter
Pengaruh Environmental Performance Dan Growth Company Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Pemoderasi Pada Perusahaan Manufaktur Qisky Maulesya Valdera; Edyanus Herman Halim; Andewi Rokhmawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 4 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i4.805

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kinerja Lingkungan dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan dengan Corporate Governance sebagai moderator pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Metode pengambilan sampel menggunakan purposive sampling dan diperoleh 60 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan terdaftar dalam PROPER periode 2016-2019 sebagai sampel. Alat analisis data yang digunakan adalah Structural Equation Modeling (SEM) dengan menggunakan program PLS (Partial Least Square). Hasil penelitian ini menunjukkan bahwa Kinerja Lingkungan dan Pertumbuhan Perusahaan berpengaruh signifikan terhadap nilai perusahaan, Good Corporate Governance mampu memperkuat hubungan antara Kinerja Lingkungan dan Pertumbuhan Perusahaan terhadap nilai perusahaan. Keterbatasan penelitian ini adalah penelitian ini hanya melihat pada sektor manufaktur dan hanya melihat pada periode tertentu. Dan untuk penelitian selanjutnya dapat menggunakan sektor lain seperti jasa dan periode pengamatan yang lebih baru sehingga memberikan hasil yang lebih menarik lagi. Kata Kunci : Kinerja Lingkungan, Pertumbuhan Perusahaan, Nilai Perusahaan, Tata Kelola Perusahaan
Analisis Pengaruh Kebijakan Keuangan Terhadap Profitabilitas dengan Kebijakan Penurunan Tarif PPh Badan Sebagai Variabel Moderasi Riztari Anggraini; Andewi Rokhmawati; Poppy Nurmayanti
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i1.751

Abstract

This study aims to examine the effect of financial management policies on profitability. Apart from that, the effect of each independent variable on the dependent was tested with a decrease in corporate income tax rates as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020. There are 96 samples that meet the following criteria; manufacturing companies whose 2019 and 2020 financial statements are available on the IDX, manufacturing companies that do not suffer losses and manufacturing companies that do not have interest write-off income on debt restructuring. This research was analyzed using Multiple Regression Analysis. The results of this study state that the dividend distribution policy has a positive effect on profitability, an increase in debt has a negative effect on profitability, an increase in investment has a positive effect on profitability, a decrease in corporate income tax rates is not able to moderate the effect of dividend distribution policies on profitability, a decrease in corporate income tax rates can strengthen the effect of funding policy on profitability, lower corporate income tax rates weakened the effect of funding policy on profitability.
Faktor-Faktor yang Mempengaruhi Harga Saham dengan Dividen sebagai Variabel Moderasi: Studi Empiris Perusahaan LQ-45 di Bursa Efek Indonesia pada Masa Pandemi Covid-19 Fhad Ibnu Sina Basharahil; Kamaliah; Andewi Rokhmawati
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i1.814

Abstract

This study aims to examine the factors that influence stock prices with dividends as a moderating variable: an empirical study of Lq-45 companies on the Indonesia stock exchange during the Covid-19 pandemic. This study aims to see and determine the factors that influence stock prices with dividends as a moderating variable: an empirical study of Lq-45 companies on the Indonesia stock exchange during the Covid-19 pandemic. The population in this study are LQ-45 indexed companies on the Indonesian stock exchange in 2020. In sampling using the following criteria: LQ-45 public companies listed on the IDX for the 2020 period, the sampled companies must issue financial statements in 2020, LQ-45 Companies listed on the IDX that have complete quarterly data needed in this study, LQ-45 Companies that survive the research year. There are 42 companies indexed LQ-45 on the Indonesian stock exchange that meet the sample criteria. This study was analyzed using Multiple Linear Regression Analysis. The results of this study state that partially has no effect on stock prices, inflation has no effect on stock prices, bi rate has no effect on stock prices, stock trading volume has no effect on stock prices, profitability has no effect on stock prices, dividends affect stock prices, dividends moderating but weakening the effect of the exchange rate on stock prices, dividends moderating but weakening the effect of inflation on stock prices, dividends moderating but weakening the effect of the bi rate on stock prices, dividends moderate and strengthen the effect of stock trading volume on stock prices, dividends moderate and strengthen the effect of profitability on prices stocks, simultaneously exchange rate, inflation, bi rate, stock trading volume, profitability affect stock prices and dividends are able to moderate simultaneously.
PERBANDINGAN MODEL PREDIKSI KEBANGKRUTAN SEKTOR BARANG KONSUMEN PRIMER INDONESIA Chiara Utami Sandra; Andewi Rokhmawati; Maha Martabar Mangatas Lumbanraja
Jurnal Visionida Vol. 9 No. 1 (2023): Juni
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jvs.v9i1.8497

Abstract

Penelitian  bertujuan untuk menemukan perbedaan hasil yang pada tiga model kebangkrutan (Altman, Zmijewski dan Ohlson) dan memberikan saran model yang terbaik dalam memetakan kebangkrutan yang terjadi di Industri Barang Konsumen Primer Indonesia, dimana Gejala-gejala kebangkrutan harus dapat segera dipetakan oleh Manajer Keuangan sehingga dapat memberikan saran yang lebih cepat dan akurat. Populasi penelitian adalah emiten di Pasar Modal Indonesia pada sektor Barang Konsumen primer, dengan pada gejala kerugian 2 tahun berturut turut, yang diuji dengan menggunakan Man-Whitney U Test (Uji Beda) dan Tingkat Akurasi. Temuan penelitian mengindikasikan terdapat beda hasil pada setiap model, dengan Model Ohlson sebagai Model yang Paling Baik memetakan Kebangkrutan. Dampak atas temuan adalah adanya alternatif akademis yang menunjukkan bahwa Ohlson lebih baik daripada Model Kebangkrutan yang diteliti.
Co-Authors Adji Ramadhansyah Ahmad Fauzan Fathoni Alkhairani Aras Mulyadi Azriyenni Azhari Zakri Chiara Utami Sandra Cokro Wasito Edi Susilo Edyanus Herman Halim Elmayola Suchandiko Elvi Rahmayanti Erik Alexander Gani Fauziah Israyani Putri Fhad Ibnu Sina Basharahil Fitri Fitri Frida Christin Natalia Gusnardi Gusnardi H. Amir Hasan Hafiz Syamid Ardhi Haryetti Haryetti Herwinda Asri Wahyuni Ifa Adina Yafiz Ikma Zurani Kamaliah Kamaliah Kamaliah Maha Martabar Mangatas Lumbanraja Meidy Ayu Nadia Poppy Nurmayanti Qisky Maulesya Valdera Riztari Anggraini Winarsih Winarsih Youlanda Githa Dovita Yulia Efni