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All Journal Jurnal Ekonomi Akuntansi Krida Wacana Jurnal Akuntansi Jurnal Manajemen Jurnal Bina Akuntansi PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Paradigma Akuntansi Cerdika: Jurnal Ilmiah Indonesia International Journal of Application on Economics and Business Jurnal Akuntansi Jurnal Serina Abdimas
Sofia Prima Dewi
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Aerospace Engineering Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Veterinary

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Journal : Jurnal Akuntansi

 1 
Pengaruh Kepemilikan Institusional, Pertumbuhan Perusahaan, Struktur Aktiva, Ukuran Perusahaan, Earning Volatility dan Kebijakan Deviden Terhadap Kebijakan Hutang Perusahaan Keni .; Sofia Prima Dewi
Jurnal Akuntansi vol. 13 no. 1 April 2013
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v13i1.817

Abstract

Faktor-Faktor yang Mempengaruhi Opini Going Concern Sofia Prima Dewi
Jurnal Akuntansi vol. 11 no. 2 November 2011
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v11i2.836

Abstract

 The purpose of this research is to examines the influence of auditor reputation, financial condition, prior opinion, sales growth, return on asset, debt default, and firm size on a going concern opinion. The data was collected using purposive sampling method. The sample used in this research were 96 observation covering the period from 2006 until 2009. Logistic regression on going concern opinion. On the other hand, auditor reputation, company’s financial condition, sales growth, return on asset, and firm size has no effect on going concern opinion. Keyword : Going Concern Opinion, Auditor Reputation, Financial Condition, Prior Opinion, Sales Growth, Return On Asset, Debt Default, Frim Size.
DAMPAK LEVERAGE, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS Sofia Prima Dewi; Merry Susanti; Liana Susanto; Sufiyati
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i1.2166

Abstract

The purpose of this study is to obtain empirical evidence whether leverage has a negative impact on profitability, whether liquidity has a negative impact on profitability, and whether sales growth has a positive impact on profitability. The population is all manufacturing companies consistently listed on the Indonesia Stock Exchange during the 2016-2019 period. Purposive sampling was used as a sampling technique. The data is processed using EVIEWS. Research on 111 data shows that leverage has a negative impact on profitability, liquidity does not have a negative impact on profitability, and sales growth does not have a positive impact on profitability. Keywords: profitability, leverage, liquidity, sales growth
EFEK PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN Liana Susanto; Sufiyati; Merry Susanti; Sofia Prima Dewi
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i2.2186

Abstract

The research is aimed to obtain empirical evidence whether profitability, leverage, and firm size have an effect on firm value. Non-financial companies listed on the Indonesia Stock Exchange during the 2017-2019 period are used as the population. Purposive sampling was used as a sampling technique. The sample obtained is as many as 85 companies. The data is processed using EVIEWS. This research finds that profitability has no negative effect on firm value, leverage has a positive effect on firm value, and firm size has a negative effect on firm value. Keywords: Firm Value; Profitability; Leverage; Firm Size
Analysis of Factors Affecting Firm Performance Moderated by Competitive Strategies Caroline Immanuel; Sofia Prima Dewi
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i1.2531

Abstract

The purpose of this research was to obtain evidence on the effect of financial leverage and components of intellectual capital (human capital efficiency, structural capital efficiency, capital employed efficiency) on firm performance with competitive strategies as moderation in manufacturing companies listed in Indonesian Stock Exchange during three years. The sample was selected using the cluster sampling method amounted to 27 companies. Data processing methods were performed using EViews. The results showed that financial leverage, human capital efficiency, and structural capital efficiency have an influence on firm performance, while capital employed efficiency and financial leverage moderated by competitive strategies have no influence on firm performance.  Keywords: Financial Leverage; Intellectual Capital; Competitive Strategies; Firm Performance
Whistleblowing Intention: Suatu Tinjauan Theory of Planned Behavior Yuniarwati Yuniarwati; I Cenik Ardana; Sofia Prima Dewi
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i2.2687

Abstract

Entering the 21st century, there has been an increase in white-collar crime both in quantity and quality in various parts of the world. White-collar crime is synonymous with various frauds committed by business and government professionals characterized by fraud, concealment, or breach of trust and is not dependent on the application of threats of violence or physical force. The internal control system, which has been very popular and is believed by many parties to prevent various violations, is a blunt weapon to expose various forms of certain white-collar crimes. This is because certain types of white collar crimes often involve the top leaders of an organization that has high authority in the organization, even though the person functions as a guardian of the rules in the internal control system that is applied. Bearing in mind the weaknesses of the internal control system and the increasing white collar crime, various countries and business associations have made various prevention efforts and have increasingly increased the demand for a good governance system. The violation reporting mechanism can be one of the elements that can be relied upon in a good governance system. It is recognized that whistleblowers have given a very important role in exposing various major crime scandals. The population in this study are employees of private companies located in Jakarta. The research data was obtained from distributing questionnaires directly to respondents or via email. The research sample is non random selected in convenience. The results showed subjective norms had a positive and significant effect on intentions of reporting violations, while attitudes and behavioral control perceived positive but not significant effect on intentions of reporting violations.   Keywords: intentions of reporting violations, attitudes, subjective norms, perceived behavioral control.
Co-Authors ., Keni Abdurachman, Siti Hafsah Aditya, Kristanto Alex Shaw Alexander, Abraham Ardana, I Cenik Ardana, I Cenik Belinda, Belinda Caroline Immanuel Clarissya, Clarissya Cynthia Cynthia Defianti Hermawan Dewita, Laurencia Effendy, Angela Erin Kristi Eveline Eveline Fadila, Fehnny Farrakhy, Shalhhakka Dimar Grace Monica Kionggo Gunawan, Venny I Cenik Ardana Juika, Fonny Karina, Brietya Jakwa Keni Keni Liana Susanto Lie, Valensia Kristy Merry Susanti Nadya Wijaya Nayottama, Azhar Prasetyo Patricia, Selvia Putri Priskila , Priskila Purnama, Benny Putri, Tisya Ananda Rich, Michelle Satyapratama, Matthew Setiawan, Levina Siauhelung, Leonard Hizkia Soesanto, Fredi Rama Sufiyati Sufiyati Sufiyati Sufiyati, Sufiyati Susanto, Richard Suwita, Elcent Winata Hadi Tan, Michelle Tanjung, Geraldio Tjahjadi, Calista Warsiki, Luh Ketut Kumari Chandra Wijaya, Emil Tanaga Yuniarwati Yuniarwati Yuniarwati, Yuniarwati Yuniarwati, Yuniarwati