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Agustin Ekadjaja
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FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SEKTOR KONSUMEN PRIMER Fernandez, Felix; Ekadjaja, Agustin
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35017

Abstract

The purpose of this study is to examine the effects of profitability, leverage, and firm size on firm value. The sampling approach in this study used non-probabilistic sampling with purposive sampling methods as the sampling method. The study used 174 samples from 58 primary consumers companies listed on the Indonesian Stock Exchange from 2019 to 2021. Data for this study are taken from financial reports and processed in Microsoft Excel and SPSS programs using multiple regression analysis. The results of this study show that profitability, leverage and firm size also affect firm value. In some cases, profitability, leverage and company size can have a significant positive impact on company value.
Peran Jurnal Penyesuaian Dalam Pencatatan Keuangan Perusahaan Dagang Ekadjaja, Agustin; Jusuf, Natasha; Aveline, Michelle; Wijaya, David
Lebah Vol. 19 No. 2 (2025): November: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v19i2.457

Abstract

Pencatatan keuangan yang akurat merupakan fondasi utama dalam pengelolaan perusahaan dagang, karena berperan langsung dalam penyajian informasi keuangan yang dapat dipercaya. Salah satu elemen penting dalam proses tersebut adalah ayat jurnal penyesuaian, yaitu entri akuntansi yang dibuat pada akhir periode untuk memastikan bahwa seluruh pendapatan dan beban telah dicatat sesuai dengan prinsip akrual. Tanpa jurnal penyesuaian, laporan keuangan berisiko menampilkan data yang tidak mencerminkan kondisi ekonomi sebenarnya, sehingga dapat menyesatkan pengambilan keputusan bisnis.Tulisan ini disusun sebagai bahan edukatif yang ditujukan kepada siswa-siswi Sekolah Menengah Atas (SMA) yang sedang mempelajari dasar-dasar akuntansi, khususnya dalam konteks perusahaan dagang. Tujuan utamanya adalah memperkenalkan konsep dan fungsi jurnal penyesuaian secara sistematis, aplikatif, dan mudah dipahami, agar  Pemahaman penyusunan jurnal penyesuaian dapat meningkatkan ketepatan penyajian laporan keuangan sesuai dengan standar akuntansi. Materi disampaikan melalui pendekatan studi literatur dan analisis kasus sederhana yang mencakup transaksi seperti penyusutan aset tetap, pengakuan piutang tak tertagih, serta pencatatan pendapatan dan beban yang masih harus dibayar atau diterima. Hasil kajian menunjukkan bahwa pemahaman yang baik terhadap jurnal penyesuaian dapat mencegah kesalahan pencatatan, memperkuat akurasi laporan keuangan, serta meningkatkan kepatuhan terhadap Standar Akuntansi Keuangan (SAK). Dengan penguasaan konsep ini, siswa SMA diharapkan memiliki bekal awal yang kuat untuk melanjutkan studi akuntansi di jenjang pendidikan tinggi, sekaligus mampu menerapkannya dalam praktik bisnis sederhana secara mandiri dan bertanggung jawab.
The Effect of Risk Management, Intellectual Capital Disclosure, and Leverage on Firm Value Devian, Claudia; Ekadjaja, Agustin
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4746

Abstract

Purpose: This study aims to examine the effect of enterprise risk management disclosure, intellectual capital disclosure, and leverage on firm value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Methodology/Approach: The research applies a quantitative descriptive method using secondary data from annual and sustainability reports of food and beverage companies listed on the Indonesia Stock Exchange from 2019–2023. Samples were selected through purposive sampling, and data were analyzed using Microsoft Excel and SPSS 25. Results/Findings: The regression model passed the classical assumption tests: normality (sig. 0.077 > 0.05), no multicollinearity (tolerance > 0.10), and no heteroscedasticity (sig. > 0.05). Although initial results indicated positive autocorrelation (DW = 0.925), the Cochrane-Orcutt method resolved this issue. The Adjusted R² value is 0.160, indicating that 16% of firm value variation is explained by the three independent variables. The F-test confirms the model’s overall significance (p = 0.000). Individually, risk management disclosure (X1) shows a significant positive effect on firm value (p = 0.000), while intellectual capital disclosure (X2) and leverage (X3) have negative but insignificant effects (p = 0.225 and 0.070). Conclusions: Risk management disclosure significantly enhances firm value, whereas intellectual capital disclosure and leverage do not show a meaningful impact. Thus, disclosure of risk management plays a vital role in determining firm value in IDX-listed food and beverage companies. Limitations: The scope is limited to food and beverage sub-sector firms listed on the IDX during 2019–2023. Contribution: This study contributes to financial management and corporate governance research by highlighting the importance of risk management disclosure. It offers practical insights for companies, regulators, and investors in improving firm value through transparent risk reporting.
Co-Authors ., Marselina Agrata, Madelyn Alvin Sanjaya Andre Chuandra Angela, Karin Novena Augustine, Mega Aurora, Jessica Verlyn Aveline, Michelle Barita, Gilbert Austin Caroline Hillary Cathleen, Annetta Cecilia Dintia Christy, Florencia Amalia Chuandra, Andre Darryl David Wijaya Devian, Claudia Devinia Renata Djingga, Sheren Virelia Edward Bunadi Ekadjaja, Margarita Elizabeth Sugiarto Dermawan Erica Goh Fajriyanti, Nurul Febiola, Febiola Fernandez, Felix Fransiska, Imelda Gautama, Jennifer Fernanda Goodwin, Bryan Graciella, Meggan Heni Henny Henny, Henny Herzani, Adinda Nariswari Ignatius Roni Setyawan Jayanti Hung Dharma Putri Jusuf, Natasha Kamu, Jessica Hannah Kensa, Kensa Kim Lie, Irene Kristiani, Diana Kurniawan, Adeline Putri Linawaty, Linawaty Melvina , Melvina MF Djeni Indrajati Michellia Melifica Mudita Hung Dharma Putri Patricia, Thania Pratama, Go Cecilia Claudia Rangga, Adrianus Romel, William Samuel Leonard Seowidasari, Jesslyn Setiawan, Fedra Valeria Siswanto, Halim Putera Stavy, Anggita Tirza Meydwi Wahid, Norman Wendy The widjaja, karen William, Glenn Winata, Verlyn Wongso, Karin Oxana Yap, Veronica