Articles
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL, AUDITOR SWITCHING, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY: Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Lukita Wahyu Kristiana]]>;
<![CDATA[Dea Annisa]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v3i1.118
<![CDATA[This study aims to examine whether institutional ownership, auditor switching, and financial distress have an effect on audit delay in mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2018 to 2020. The type of research conducted is quantitative research using associative methods. The research sample was determined using purposive sampling technique, so that a sample of 34 companies could be produced with a total of 102 observational data. The regression analysis test used was descriptive statistical analysis test, panel data regression model selection, panel data regression model selection test, classical assumption test, panel data analysis and hypothesis testing. The results of the study prove that institutional ownership and financial distress have a significant negative effect on audit delay. Meanwhile, auditor switching has no effect on audit delay]]>
<![CDATA[PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[RIZKA AMALIA]]>;
<![CDATA[DEA ANNISA]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v7i1.5156
<![CDATA[This study aims to examine and obtain empirical evidence regarding the Effect of Pentagon Fraud on Financial Statement Fraud with the Audit Committee as a Moderating Variable in manufacturing companies in the Basic Industry and Chemical sectors listed on the Indonesia Stock Exchange in 2018–2021. The research sample collection technique used a purposive sampling method, resulting in a sample of 21 companies with a total of 84 observations and using an associative quantitative approach. The data analysis technique used was multiple linear regression analysis, with data processing using Eviews 12. The results showed that the Ineffective Oversight as a Pentagon Fraud mechanism had an effect on Financial Statement Fraud. Financial Stability, Auditor Change, Board of Directors Change, Frequency of Appearance of CEO Images as a Pentagon Fraud mechanism has no effect on Financial Statement fraud. The Audit Committee cannot moderate Financial Stability, Oversight Ineffectiveness, Auditor Change, Directors Change, CEO Image Appearance as a Pentagon Fraud mechanism against Financial Statement Fraud.]]>
<![CDATA[PENGARUH KINERJA LINGKUNGAN DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN RISK MINIMIZATION SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Muhamad Amarrulloh]]>;
<![CDATA[Dea Annisa]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v7i1.5157
<![CDATA[This study aims to examine and obtain empirical evidence regarding the Effect of Environmental Performance and Audit Committee on Corporate Social Responsibility Disclosure with Risk Minimization as a Moderating Variable. The population in this study are non-financial sector companies listed on the Indonesia Stock Exchange in 2017 – 2021. The data collection technique in this study uses secondary data with the data collection method, namely documentation. The sample collection technique for this research was purposive sampling using the Eviews 9 media software. This study used samples obtained from 13 non-financial sector companies, the analysis technique used was panel data regression. The research used is an associative quantitative approach. The results of this study indicate that Environmental Performance has no effect on Corporate Social Responsibility Disclosure, Audit Committee has no effect on Corporate Social Responsibility Disclosure, Risk Minimization cannot moderate the effect of Environmental Performance on Corporate Social Responsibility Disclosure, and Risk Minimization cannot moderate the effect of Audit Committee on Corporate Social Responsibility Disclosure.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Laba Operasi, Dan Kepemilikan Manajerial Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi dan Sektor Industri Dasar & Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) ]]>
<![CDATA[Maria Lily Freitas]]>;
<![CDATA[Dea Annisa]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 3 (2024): July ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v5i3.1100
<![CDATA[Penelitian ini bertujuan untuk menguji apakah ukuran perusahaan, laba operasi dan kepemilikan manajerial berpengaruh terhadap audit delay pada perusahaan sektor industri barang konsumsi dan sektor industri dasar & kimia yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2021. Jenis penelitian yang dilakukan adalah penelitian kuantitatif menggunakan metode asosiatif. Sampel penelitian ditentukan dengan menggunakan teknik purposive sampling, sehingga dapat dihasilkan sampel sebanyak 29 perusahaan yang terdiri dari 13 perusahaan sektor industri barang konsumsi dan 16 perusahaan sektor industri dasar dan kimia, dengan jumlah data observasi sebanyak 116 data. Uji analisis yang digunakan yaitu uji analisis statistik deskriptif, uji pemilihan model regresi data panel, uji asumsi klasik, analisis regresi data panel dan uji hipotesis. Hasil penelitian membuktikan bahwa ukuran perusahaan, laba operasi dan kepemilikan manajerial secara simultan berpengaruh tehadap audit delay. Sedangkan secara parsial ukuran perusahaan dan laba operasi tidak berpengaruh terhadap audit delay, sementara kepemilikan manajerial berpengaruh terhadap audit delay.]]>
<![CDATA[Pengaruh Nilai Perusahaan dan Kesempatan Bertumbuh terhadap Return Saham dengan Kebijakan Dividen sebagai Variabel Moderasi ]]>
<![CDATA[Melawati Melawati]]>;
<![CDATA[Dea Annisa]]>
<![CDATA[ Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026 ]]>
Publisher : <![CDATA[Pustaka Digital Indonesia ]]>
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DOI: 10.54065/jss.6.3.2026.1514
<![CDATA[This study aims to test and obtain empirical evidence regarding the effects of Firm Value and Growth Opportunities on Stock Returns, with Dividend Policy as a moderating variable, among companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange from 2022 to 2024. During the study period, the Consumer Non-Cyclicals sector was one of the sectors that experienced a decline in stock prices due to the COVID-19 pandemic. The research sample was collected using purposive sampling based on a predetermined list of criteria, resulting in a sample of 32 companies with 96 observations, and employing an associative quantitative approach. Data sources were obtained from annual reports accessible via www.idx.co.id or company websites. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with EViews 12. The results indicate that firm value has a positive effect on stock returns, growth opportunities have a negative effect on stock returns, dividend policy moderates the effect of firm value on stock returns, and dividend policy does not moderate the effect of growth opportunities on stock returns. These findings imply that investors may consider firm value and growth opportunities as a basis for investment decision-making, while firms need to maintain optimal dividend policies to enhance positive responses.]]>
<![CDATA[Pengaruh Sales Growth, Operating Cash Flow dan Managerial Ownership terhadap Finansial Distress ]]>
Dani Dani;
<![CDATA[Dea Annisa]]>
<![CDATA[ Journal Social Society Vol. 6 No. 1 (2026): Januari - Maret 2026 ]]>
Publisher : <![CDATA[Pustaka Digital Indonesia ]]>
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DOI: 10.54065/jss.6.1.2026.936
<![CDATA[Urgensi penelitian ini untuk membantu mengidentifikasi faktor-faktor keuangan dan kepemilikan yang mempengaruhi risiko kebangkrutan perusahaan, sehingga dapat memberikan wawasan bagi manajemen dan pemangku kepentingan dalam mengambil keputusan strategis guna mencegah terjadinya financial distress dan memastikan kelangsungan hidup perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh Sales Growth, Operating Cash Flow, dan Managerial Ownership terhadap Financial Distress pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Populasi penelitian meliputi seluruh perusahaan dalam sektor tersebut, dengan penentuan sampel menggunakan metode purposive sampling. Berdasarkan kriteria yang ditetapkan, diperoleh 48 perusahaan sebagai sampel dengan total 144 data observasi. Data yang digunakan merupakan data sekunder yang diperoleh melalui metode dokumentasi dari laporan keuangan dan sumber resmi terkait. Pendekatan penelitian yang digunakan adalah kuantitatif asosiatif, sedangkan teknik analisis yang diterapkan adalah regresi logistik dengan bantuan perangkat lunak Eviews 13. Hasil analisis menunjukkan bahwa Operating Cash Flow dan Managerial Ownership memiliki pengaruh signifikan terhadap kondisi Financial Distress perusahaan. Hal ini mengindikasikan bahwa arus kas operasi yang kuat serta proporsi kepemilikan manajerial yang memadai dapat mengurangi kemungkinan terjadinya kesulitan keuangan. Sebaliknya, Sales Growth tidak ditemukan memiliki pengaruh signifikan terhadap Financial Distress, yang mengisyaratkan bahwa pertumbuhan penjualan semata tidak cukup menjadi indikator penentu keberlanjutan kondisi keuangan perusahaan di sektor ini. Temuan ini memberikan implikasi bagi manajemen perusahaan dan investor untuk lebih memperhatikan faktor arus kas operasi dan kepemilikan manajerial dalam upaya memitigasi risiko kesulitan keuangan, dibandingkan hanya berfokus pada peningkatan penjualan.]]>
<![CDATA[Pengaruh Tingkat Suku Bunga, Pertumbuhan Penjualan dan Kebijakan Dividen terhadap Harga Saham ]]>
<![CDATA[Rika Amelia]]>;
<![CDATA[Dea Annisa]]>
<![CDATA[ Journal of Economics, Bussiness and Management Issues Vol. 2 No. 4 (2025): September ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/jebmi.v2i4.872
<![CDATA[This study aims to test whether interest rates, sales growth and dividend policy affect stock prices in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in 2021 to 2023. The type of research conducted is quantitative research using the associative method. The research sample was determined using a purposive sampling technique, so that it can produce a sample of 15 companies with a total of 45 observation data. The analysis tests used were descriptive statistical analysis tests, selection of panel data regression models, classical assumption tests, panel data regression analysis and hypothesis tests. The results of the study prove that interest rates, sales growth and dividend policies have been proven to affect stock prices.]]>
<![CDATA[Pengaruh Pertumbuhan Penjualan dan Kepemilikan Manajerial terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Pemoderasi ]]>
<![CDATA[Siti Fitria Komala]]>;
<![CDATA[Dea Annisa]]>
<![CDATA[ Journal of Economics, Bussiness and Management Issues Vol. 2 No. 4 (2025): September ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/jebmi.v2i4.873
<![CDATA[This study aims to examine and obtain empirical evidence regarding the effect of sales growth and managerial ownership on firm value, with firm size as a moderator, in infrastructure companies listed on the Indonesia Stock Exchange (IDX) for the 2021 and 2023 periods. The research method used is quantitative with an associative approach. Secondary data obtained from company financial reports are used in this study. The sample was selected using a purposive sampling method with a population of sixty-nine companies. Twenty-five companies were sampled over a three-year period, resulting in seventy-five observations. The data analysis technique used was panel data regression analysis, with data processing using Eviews 12 software. The results of this study indicate that sales growth has no effect on firm value, managerial ownership does, firm size does not moderate the effect of sales growth on firm value, and firm size does not moderate the effect of managerial ownership on firm value. This study has several limitations, including the sample size which only covers one infrastructure sector over the three-year observation period and the limited number of independent variables used, as other factors can influence firm value. Furthermore, data collection is hampered by the failure of some companies to fully disclose their annual financial reports.]]>
<![CDATA[The Role of Media Exposure in Moderating the Effect of Green Investment, Environmental Performance, and Financial Slack on Carbon Emission Disclosure ]]>
<![CDATA[Tri Utami]]>;
<![CDATA[Dila Angraini]]>;
<![CDATA[Dea Annisa]]>
<![CDATA[ KEUNIS Vol. 14 No. 1 (2026): JANUARY 2026 ]]>
Publisher : <![CDATA[Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang ]]>
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DOI: 10.32497/keunis.v14i1.6676
<![CDATA[Purpose: The purpose of this study is to investigate and gather empirical data about how media exposure influences the disclosure of carbon emissions in relation to green investment, environmental performance, and financial slack. Companies in the energy and basic minerals sectors that are listed on the Indonesia Stock Exchange were the subject of this study. This study utilized purposive sampling, and there were a total of 17 companies included in the sample. Methodology: Multiple linear regression and moderated regression analyses were employed in this study, while Eviews version 12 was utilized for data processing. Results: According to this study, environmental performance and financial slack have a favorable impact on carbon emission disclosure, whereas green investment shows a marginal effect. Besides, the impact of financial slack, environmental performance, and green investment on carbon emission disclosure was not mitigated by media exposure. Novelty: The moderating variable for carbon emission disclosure in this study was media exposure. Since the media has a significant influence on public perception and legitimacy demands on businesses, media exposure was selected as a moderating variable. The association between internal corporate parameters and carbon emissions is strengthened when firms with strong environmental performance, green investment, and financial capability are encouraged by high media exposure to disclose carbon emissions more transparently.]]>
<![CDATA[Pengaruh Sales Growth dan Operating Capcity terhadap Financial Distress dengan Firm Size sebagai Variabel Moderasi ]]>
<![CDATA[Maria Ulfah]]>;
<![CDATA[Dea Annisa]]>
<![CDATA[ RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli ]]>
Publisher : <![CDATA[Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/riggs.v5i2.11419
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh sales growth dan operating capacity terhadap financial distress dengan firm size sebagai variabel moderasi pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Penelitian ini dilatarbelakangi oleh pentingnya mengidentifikasi faktor-faktor yang memengaruhi kondisi financial distress sebagai upaya deteksi dini terhadap potensi kesulitan keuangan perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 51 perusahaan dengan total 153 data observasi. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan data sekunder yang diperoleh melalui metode dokumentasi dari laporan keuangan perusahaan. Variabel financial distress diukur menggunakan Altman Z-Score yang diklasifikasikan ke dalam variabel dummy, sedangkan analisis data dilakukan menggunakan regresi logistik dengan bantuan perangkat lunak EViews 13. Hasil penelitian menunjukkan bahwa sales growth tidak berpengaruh terhadap financial distress, sedangkan operating capacity berpengaruh terhadap financial distress. Selain itu, firm size tidak mampu memoderasi pengaruh sales growth maupun operating capacity terhadap financial distress. Temuan penelitian ini mengindikasikan bahwa pertumbuhan penjualan belum dapat dijadikan indikator utama dalam memprediksi financial distress, sedangkan efektivitas perusahaan dalam memanfaatkan aset berperan penting dalam memengaruhi kondisi keuangan perusahaan. Di sisi lain, ukuran perusahaan belum mampu memperkuat maupun memperlemah hubungan antara sales growth dan operating capacity terhadap financial distress.]]>
