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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS Jurnal Studi Pemerintahan EKSPANSI JURNAL INTEGRASI JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Adi Widya : Jurnal Pengabdian Masyarakat JCES (Journal of Character Education Society) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Media Ilmu Kesehatan VISI : Jurnal Ilmiah Pendidik dan Tenaga Kependidikan Pendidikan Non Formal Minda Baharu JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Equity Studi Akuntansi dan Keuangan Indonesia (SAKI) Sehat Masada Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Keperawatan Wiyata Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Lentera Perawat Trilogi Accounting & Business Research English Language, Linguistics, and Culture International Journal (ELSTIC-IJ) Journal of Sustainable Community Development Equity
Nanik Lestari
Politeknik Negeri Batam
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : JOURNAL OF APPLIED MANAGERIAL ACCOUNTING

 1 
INFLUENCE EARNING QUALITY AND LIQUIDITY OF COST OF CAPITAL Nanik Lestari; Umi Rahayu
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 1 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.171 KB) | DOI: 10.30871/jama.v1i1.1247

Abstract

This study was conducted to investigate the effect of earnings quality and liquidity of the capital costs. To measure earnings quality is done by using Discretionary Accrual using modified Jones models (Dechow et al, 1995), while liquidity is measured using liquidity risk. The sample used in this study was 290 company listed on the Indonesia Stock Exchange in 2010-2014, using simple regression to determine the effect of earnings quality and liquidity of the capital costs. Based on the results of the hypothesis in this study, showing that (1) the quality of earnings significantly negative effect on the cost of capital, (2) liquidity no significant effect on the cost of capital, (3) control variables used are not effect information asymmetry towards the cost of capital.
PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN Nanik Lestari; Surya Irma
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3510

Abstract

This study aims to examine the impact of disclosure of sustainability economic (EC), social dimension (SO) and environmental dimension (EN) on issuer's financial performance in 2012-2015 period in mineral and mineral mining sector, energy, gas and petroleum, and infrastructure, and companies that won the SRA (Sustainability report Award) competition in 2015, each winning 1, 2, 3. The research method used in this research is quantitative approach, using cross section data. and it have 40 sample of firm. The independent variables in this study are sustainability reports as measured by economic dimensions (EC), Social (SO), and Environment (EN). The dependent variable in this study is the company's financial performance which can be measured by liquidity ratio, solvability, activity, profitability and investment. Regression used in this research is multiple regression. The result of the research shows that there is influence of sustainability report of economic dimension (EC) with company financial performance. The sustainability report of social dimension and environmental dimension has no effect on company's financial performance. The results of this study are expected to provide benefits to companies, investors, and other stakeholders in the various functions of sustainability reporting mechanisms. The author uses only one control variable are firm size, if adding another control variable, there may be an independent variable influence on the dependent.
Co-Authors Abdul Muis Said, Abdul Muis Adi Irawan Setiyanto Afdhol Dzikri Agus Fatulloh Alfonsa Dian Sumarna Alimul Qadri Arif Darmawan Arif Roziqin Bakhroni, Fery Yudha Bambang Sutopo Danar Irianto dedi kurniawan Diah Amalia Doni Putra Utama Donny Rizki Septian Dwi Fajar Noviato Dwi Kartikasari Evaliata Br Sembiring Fajar Muliana Falikhatun Falikhatun, Falikhatun Ferry Efendi Gregorius Harry Saktian Sinaga H. Hidayatullah Hadyjah, Besse HAPSARI, MAHARANI Ika Saudia Farida Irma Nur Amalia Irsutami, Irsutami Jayawarsa, A.A. Ketut Jessica Gabrella Kuhon Juliani Agustin, Intan Kartika Wichita Aprilyani Haryaman Khusnul Khotimah, Kiki KRISDIYATMIKO KRISDIYATMIKO KRISDIYATMIKO, KRISDIYATMIKO Lelyta, Novi Lelyta, Novi Luthfiya Ratna Sari MAHARANI HAPSARI Marihot Nasution Mayasari, Mega Metta Santiputri Mir'atul Khusna Mufida Muhammad Ikhlash Muhammad Irsyad Halim Muhammad Ramadhan Slamet Muhammad Zaenuddin Muslimin Muslimin Nani Sari Murni Nuzul Qur'aniati Oktaviani Oktiviani Oktavianto Gustin Pagiu, Siska Putra Pratama, Bayu Qur'aniati, Nuzul Rachmawati, Nurul Aisyah Randana, Muhammad Prima Cakra Reza Fajrin A, Muhamad Riri Zelmiyanti Riri Zelmiyanti, Riri Rizki Widi Pratama Rosi Candra Sapitri Sabirin Matsjeh Sahara, Dian Primariesta Selly Artaty Zega Selvy Agita Ningrum Septian, Donny Rizki Shinta Wahyu Hati Sinarti Sinarti Sinarti, Sinarti Sinarti, Sinarti Siti Jauza, Shofia Solly Aryza Sondang Lusiomy Hutasoit, Rina Sudra Irawan Sugeng Riyadi Sugianti, Triana Pipit Surya Irma SUSANTO, ELY Umi Rahayu Utama, Doni Putra Uuf Brajawidagda Vina Dwiyanti Vina Kholisa Dinuka Wika Arsanti Putri Wika Arsanti Putri Windya Roshinta Yulia Yunara