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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Jurnal Bisnis dan Ekonomi Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi JDM (Jurnal Dinamika Manajemen) Abdimas Jurnal Mahasiswa Pasca Sarjana Media Ekonomi dan Manajemen Students´ Journal of Accounting and Banking Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Akuntansi dan Perpajakan JABE (Journal of Accounting and Business Education) Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen Fokus Ekonomi Jurnal Analisis Bisnis Ekonomi PROCEEDINGS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal STIE Semarang (Edisi Elektronik) International Journal of Islamic Business and Economics (IJIBEC) Jurnal Ilmu Manajemen dan Akuntansi Terapan Valid Jurnal Ilmiah Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Riset Akuntansi Politala Jurnal Akuntansi The Indonesian Journal of Accounting Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Current : Jurnal Kajian Akuntansi dan Bisnis Terkini MALIA: Journal of Islamic Banking and Finance JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Ilmiah Akuntansi Peradaban JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Society: Jurnal Pengabdian Masyarakat PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Abdimas Musi Charitas Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi Jurnal Keuangan dan Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies International Journal of Islamic Business and Economics (IJIBEC) Jurnal Ragam Pengabdian Jurnal Analisis Bisnis Ekonomi
Pancawati Hardiningsih
Fakultas Ekonomika Dan Bisnis Universitas Stikubank
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Journal : Fokus Ekonomi

 1 
CORPORATE CHARACTERISTICS ON FIRM VALUES WITH MODERATION OF GOOD CORPORATE GOVERNANCE Lisiantara, Greg Anggana; Jaeni, Jaeni; Nugroho, Arief Himmawan Dwi; Hardiningsih, Pancawati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.209-220

Abstract

This study aims to analyze the moderating role of good corporate governance with the interaction of earning management, corporate social responsibility and debt policy on firm value in the perspective of agency theory and signaling theory. This study used a purposive sampling method with a total sample of 65 go public companies registered with The Indonesian Institute of Corporate Governance in the form of the corporate governance perception index (CGPI) for the period 2019 - 2021. The hypothesis test used is multiple regression analysis with an interaction moderation model. The results of the study prove that earning management has no effect on firm value, CSR has a positive effect on firm value, debt policy has a negative effect on change values, good corporate governance has not been proven to strengthen the effect of earning management on firm value, good corporate governance has been shown to strengthen the effect of CSR on firm value. company. On the other hand, good corporate governance is proven to weaken debt policy on firm value.
DETERMINANTS OF EARNINGS PERSISTENCE LITERACY STUDY MANUFACTURING IN INDONESIA Menggalawati, Solechah Dwi; Hardiningsih, Pancawati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 1: June 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.1.53-64

Abstract

This research aims to analyze the impact of industry type, debt levels, and sales volatility on a company's ability to predict and maintain profits over time. Because profit persistence is the main determinant of the sustainability of a company's profitability and the quality of its financial reporting, this research is very important. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2019 and 2022. Purposive sampling is the approach used for sampling, and a total of 23 companies or 83 observations for the sample were selected. Multiple linear regression analysis is the analysis method used. The research results show that company size, as a control variable, has a positive impact on earnings persistence, sales volatility has a negative impact, while debt level and industry type have a positive effect on earnings persistence. Overall, this research has significant consequences for decision making, financial statement analysis, and profit prediction for future periods.
Co-Authors 03.25.03.0011 Angga Pangondian Sinaga 07.05.52.0067 Amelia Ima Susanti 07.05.52.0087 Ganny Frido Setiawan 07.05.52.0098 Muhammad Fitra Sutriaji 0725030030 Andre Budi Wicaksono 08.05.52.0108 Achmad Subari 08.05.52.0175 Irma Deviana 08.05.52.0181 Friszal Anggi Nurlindra 08.05.52.0190 Abdul Muis 08.05.52.0193 Alex Herdianto 08.3503.0704 Sarana Hadi Wibowo 0835030717 Nurul Afandi 0835030720 Filzah Zafiroh 09.05.52.0055 Desy Tri Ratnasari Kene 09.05.52.0065 Diah Retno Palupi 09.05.52.0137 Atim Hariati Supartono 09.05.52.0141 Yandytia Kusuma Aji Damanik 09.05.52.0171 Vaya Sekar Kemala 10.05.52.0005 Stephanie Gracia Sutiyanto 10.05.52.0009 Nisa Kamela 10.05.52.0057 Lia Novita Sari 10.05.52.0066 Adhitia Widiyanto 10.05.52.0142 Henry Adi Kurnianto 10.05.52.0146 Dyah Sawitri 10.05.52.0165 Dheny Indra Gunawan 10.05.52.0187 Septian Ardi Prabowo 11.05.52.0006 Dhisa Deviana 11.05.52.0010 Ratna Arsita Sari, 11.05.52.0010 11.05.52.0026 Herzegovina Amarta 11.05.52.0079 Lukitasari Winastuti, 11.05.52.0079 11.05.52.0099 Dita Septiana Sari 11.05.52.0129 Lintang Jingga Widua, 11.05.52.0129 11.05.52.0130 Novia Hari Wulandari 11.05.52.0168 Umi Dwi Susanti 11.05.62.0003 Desy Nurkhasanah 11.05.62.0006 Aprilia Pancawati 11.42.02.0092 Elysabeth Irma Lestari Wameyop 12.05.52.0001 Amalia Rahmawati, 12.05.52.0001 12.05.52.0027 Winda Plorensia Amilia. 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