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All Journal Jurnal Dinamika Pengabdian (JDP) Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Aksara: Jurnal Ilmu Pendidikan Nonformal Didaktika: Jurnal Kependidikan Sosio-Didaktika: Social Science Education Journal Edukasia: Jurnal Pendidikan dan Pembelajaran Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Riset Akuntansi dan Keuangan Indonesia Jurnal Teologi Rahmat Jurnal Manajemen Maranatha Jurnal Akuntansi
Yuliana Gunawan
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Analisis Faktor-Faktor yang Mempengaruhi Keputusan Peminat untuk Memilih Jurusan Akuntansi Universitas Kristen Maranatha Bandung Yuliana Gunawan
Jurnal Akuntansi Vol. 4 No. 1 (2004)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i1.301

Abstract

Tujuan penelitian ini diharapkan dapat memberikan kontribusi bagi pihak-pihak intern Universitas Kristen Maranatha khususnya jurusan akuntansi untuk dapat dijadikan sebagai dasar pertimbangan dalam menentukan langkah-langkah pengambilan keputusan guna peningkatan peminat jurusan akuntansi UKM serta dapat dijadikan masukan bagi pihak-pihak yang berkepentingan. Sampel mahasiswa diambil dari Universitas Kristen Maranatha Bandung, jurusan akuntansi angkatan 2004. Total kuesioner yang disebarkan adalah 300 eksemplar dan kuesioner yang dapat diolah sebanyak 218 eksemplar. Kuesioner yang tidak dapat diolah disebabkan karena pengisian data tidak lengkap dan tidak konsisten. Data diperoleh dengan menyampaikan kuesioner secara langsung oleh penulis (kuesioner secara personal) pada saatacara Welcome To Maranatha. Metode statistik yang digunakan untuk menguji hipotesis dengan menggunakan uji regresi berganda. Hasil penelitian menunjukkan bahwa citra, minat, keputusan kolektif dan lapangan kerja berpenganruh terhadap keputusan peminat untuk memilih jurusan akuntansi UKM. Tingkat keeratan korelasi yang paling tinggi adalahpengaruh variabel lapangan kerja terhadap keputusan peminat untuk memilih jurusan akuntansi UKM.Kata kunci: citra, minat, keputusan kolektif, lapangan kerja dan keputusan peminat.
Analisis Faktor-Faktor yang Mempengaruhi Penilaian KinerjaSatuan Kerja Perangkat Daerah Di Kota Bandung Yuliana Gunawan; Aurora Angela; Ilham Pranata
Jurnal Akuntansi Vol. 10 No. 1 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i1.927

Abstract

The purpose of this research is to reveal other factors that may affect the performance of SKPD in Indonesia. Factors used are incentive-oriented performance appraisal system, exploration-oriented performance appraisal system with contractibility as a moderating variable. This research was done in 3 SKPD located in Bandung City. Moderated Regression Analysis (MRA) have been used to analyzed the hypothesis. The results showed that incentive-oriented performance appraisal system and exploration-oriented performance appraisal system had no effect on SKPD performance, and when moderated by contractibility variable, the result also had no effect on SKPD performance. Keywords:Incentive-oriented Performance Appraisal System, Performance-oriented Appraisal Performance System, Contractibility, SKPD Performance. 
Environmental, Social, and Governance to Firm Value: Profitability as a Moderating Variable Pardamean, Risky Jhonatan; Gunawan, Yuliana
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.11825

Abstract

Purpose – This study aims to explore in depth analyze aspects related to environmental, social responsibility, and governance (ESG) on firm value where profitability is considered as a moderating element in analytical models. Design/Methodology/Approach – A quantitative approach was employed in this study using Moderated Regression Analysis (MRA). The sample was selected through a purposive sampling technique, resulting in 210 firm-year observations from the 2019–2023 period that met specific criteria, such as having ESG scores and published sustainability reports. Findings – The results demonstrate that ESG scores do not have a positive impact on firm value, while profitability projected through Return on Assets (ROA) has a positive impact on firm value. However, profitability does not act as a moderator in the relationship between ESG and firm value. Research limitations/Implications – These findings imply that while ESG holds strategic value in sustainability strategies, its influence on company valuation Indonesian firms is limited. The results of this study have the implication that firms should put more emphasis on enhancing profitability as a strategy to boost firm value. The limitations of the study lie in the small research sample that qualifies as research samples. Keywords: ESG, Firm Value, Profitability, Moderation, Sustainability
Co-Authors . Joni . Sumarsono Aleksky BMB Aurora Angela BMB, Aleksky Daulat Marulitua Tambunan Debbianita Eddy, Endah Purnama Sari Elvina Elvina Endah Purnama Sari Giawa, Hasan Nadir Goiyardi, Enrico Herman Kambono I Nyoman Agus Wijaya Ilham Pranata Imelda Yunita Ita Marlina Lidya Agustina Lyvia Manuela Sandra Maria Natalia Maria Natalia, Maria Marlina, Ita MB, Aleksky Bagoes Meiliana, Yohana Meyliana Meyliana Mochammad Imron Awalludin Nunik Lestari Dewi Nunik Lestari Dewi Oktavianti Oktavianti Pandiangan, Mastiur Pardamean, Risky Jhonatan Pranata, Ilham Samadui, Lia Santy Setiawan SeTin, Tioe Sinambela, G.Z Sarah Magdalena Soddin Mangunsong Suryawan, Fiona Tambunan, Daulat Marulitua Tan Ming Kuang Tedya, Ranesa Verani Carolina Vira, Selma Aghnia Vira, Selma Aghnia Yunita Christy Yunita Christy Zalukhu, Yurniman