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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi MABIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Edunomika (JIE) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Revenue : Jurnal Ilmiah Akuntansi JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Ilmu Sosial dan Humaniora Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Social Commerce Conference Proceedings International Conference on Education Innovation and Social Science
Nopiani Indah
Universitas Widya Dharma Pontianak
Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Analisis Penentuan Kebijakan Struktur Modal pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2005 - 2008 Indah, Nopiani
MABIS Vol 2, No 2: Desember 2011
Publisher : MABIS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to test whether leverage was influenced by asset tangibility, profitability, growth, non-debt tax shield, the cash holding and firm size. In addition, this study also aimed to test whether the pecking order theory or Static Trade Off Theory in effect on the mining company listed on the Stock Exchange in the year 2005-2008. This study uses causal research. Sample of research using non-probability sampling with a purposive sampling technique, in order to obtain a sample of seven companies with a four-year study period = 28 samples. Based on the results of multiple regression analysis with the F test, coefficient of determination (R square) shows the change of independent variables (asset tangibility, profitability, growth, non-debt tax shields, cash holding and firm size) are only able to explain changes in the dependent variable (leverage) at 42,8% (have a significant effect on leverage). While the rest equal to 57,2% explained by other factors not included in the regression model. Based on the results of T test showed that the variables are variables having significant influence of growth coefficient of 0,655 and significant value of 0,018. While other independent variables (asset tangibility, profitability, non-debt tax shields, cash holding and firm size) the significant value of more than 5% (not significant). Mining companies in Indonesia are more likely to follow the pecking order theory (POT) in establishing the companys funding decisions. This is realized by Attribute asset tangibility, profitability, growth, cash holding and firm size have the influence to leverage the company and support the hypothesis POT in determining funding decisions for mining companies in Indonesia Stock Exchange.
Pelatihan Penyusunan Laporan Keuangan pada Pegawai Koperasi Agro Tamang Makmur Nopiani Indah; Febriana Louw; Lauw Sun Hiong; Octavian Hartono
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 1 No. 4 (2022): Desember 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v1i4.1308

Abstract

Koperasi Agro Tamang Makmur is a producer cooperative which its main business is to produce goods or services by selling and buying with needs materials so that the prices of the materials and goods produced are lower. In running cooperative business, of course the administrators must be able to arrange the financial statement and report back to their members. Financial reporting is all processes related to the providing of financial information. The preparation of financial statement play an important role, among other things, for internal parties they can be used as a reference in making long-term decisions, and can analyze their performance. The purpose of this PKM activity is to provide training in the preparation of financial statement at Koperasi Agro Tamang Makmur. The assistance provided is in the form of giving basic accounting modules, preparation of financial statement and assistance in the analysis of financial statements that have been prepared. The results of this activity show a significant change from the answers before the training and after the training. The questions answered by the participants after the training were almost all correct. Before the test, there were only 50% of the answers that were answered correctly, after being given training, the correct answers increased to 85%.
STUDI TEORI FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS100 DI BURSA EFEK INDONESIA Verenn Tanuwijaya; Lauw Sun Hiong; Febriana Louw; Nopiani Indah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.757 KB) | DOI: 10.31959/jm.v11i2.1222

Abstract

This study aims to determine the effect of the fraud hexagon on financial statement fraud in companies indexed by Kompas100 on the Indonesia Stock Exchange. In this study, pressure was measured by return on assets, measured by the BDOUT ratio, rationalization was measured using independent auditor changes, capability was measured by CEO change, arrogance was measured by CEO duality, collusion was measured by government cooperation projects, and fraudulent financial statements were measured by M-score. The data analysis technique used descriptive statistical analysis, classical assumption test, logistic logistics, model test and coefficient of determination as well as hypothesis testing which was carried out using the SPSS analysis tool. The result of this research is that the fraud hexagon has no effect on financial statement fraud.
Pembekalan Peningkatan Kinerja UMKM Melalui Orientasi Keuangan dan Penjualan (UMKM Makanan Ringan Jalan Merdeka Pontianak) Louw, Febriana; Indah, Nopiani; Santika, Dewi; Hiong, Lauw Sun
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 2 No. 4 (2023): Desember 2023
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v2i4.3004

Abstract

The number of MSMEs in Indonesia continues to increase every year. MSMEs have an important role in Indonesia's national development. The presence of these businesses helps to absorb labor, so that people can have an income. The large number of food and beverage businesses is because food and beverage businesses are closely related to people's daily lives, can be built with little capital, and require little labor. Business people need to see changing market trends and know what consumers want in order to create the right products. Financial orientation is an activity that focuses on managing financial conditions related to using cash and generating cash returns. Meanwhile, sales orientation is focused on selling products, providing an overview of the product to customers, offering products based on company stock, and producing not based on customer needs. With the provision of financial and sales orientation, it is hoped that snack food MSMEs can improve their business results management methods and design better sales strategies so that they can improve their business performance.
PENGARUH STRUKTUR KEPEMILIKAN, AUDIT FEE DAN AUDIT REPORT LAG TERHADAP INTEGRITAS LAPORAN KEUANGAN Louw, Febriana; Indah, Nopiani
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.403

Abstract

This study aims to investigate the impact of ownership structure, audit fees, and audit report lag on the integrity of financial statements. This research is of an associative nature employing a quantitative approach. The research sample consists of companies in the industrial sector listed on the Indonesia Stock Exchange during the period 2017-2021. Using purposive sampling method, 10 companies were selected as the research sample. The data analysis technique employed in this research is multiple linear regression analysis assisted by Statistical Product and Service Solution (SPSS) version 25. The research findings indicate that ownership structure has a negative impact on the integrity of financial statements, audit fees do not have an impact on the integrity of financial statements, while audit report lag has a positive impact on the integrity of financial statements in companies in the industrial sector listed on the Indonesia Stock Exchange
ANALISIS PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2023 Suwantono, Edwin; Indah, Nopiani
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.848

Abstract

This research aims to test whether there is an influence of the independence of capital structure, company size and profitability on company value.  This research provides important implications for energy sector company managers and capital market regulators in determining optimal strategies related to capital structure, asset management, and increasing profitability to increase company value. The research uses panel data with annual data over a period of seven years from 2017-2023. The population in this research is all 90 companies in the Energy Sector of the Indonesia Stock Exchange listed in 2023. The research sample was obtained using a purposive sampling method totaling 27 companies in the Energy Sector of the Indonesia Stock Exchange. The total number of data observations used was 189 data. The research method used is multiple linear regression with Eviews 10. The research results show that company size and profitability have a positive effect on company value. Meanwhile, capital structure has no effect on company value.
Digital Investment Behavior of Muslim Investors in Cryptocurrency Platforms in Indonesia Hartono, Hartono; Indah, Nopiani
Journal of Social Commerce Vol. 5 No. 2 (2025): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v5i2.149

Abstract

Behavior regarding cryptocurrency investment among Muslim users cannot be interpreted in a technology-oriented or psychologically-focused manner. It reveals the limitations of the existing behavioral frameworks that leave out the moral examination, social responsibility, and symbolic integrity that comes with an ethical decision during digitally mediated financial environment. The present research thus deposes an assumption that self-efficacy, anxiety, and habit are only neutral predictors. By means of structural equation modeling of the data that was collected among 246 Muslim investors, the present research results confirm that intention is not an original as well as arbitrarily assigned form, but one that is developed by being in line with moral obligation and social recognition. The concept doctrinaire of self-efficacy should be geared up only on the basis of being confident rather it should be regarded as authorized agency. Anxiety, instead of having impeding effects on behavior, acts as a filter of legitimacy where clarity is not settled theologically. Besides, the insignificance of habit is not a sign of the lack of behavior; it is a product of constant moral bargaining. These findings encourage a redefinition of the nature in which digital behavior of investing is theorized. Muslim investors do not find themselves in these platforms as passive beings but as moral agents who are unwilling to allow the automation of financial activities to occur without prior consent. Therefore, the behavioral science needs to correct its oversight of interpretive acumen and stratum of righteousness that orient action in the religious scenario of finance.
Penentuan Enterprise Value Berdasarkan Keputusan Perusahaan, Laba, dan Aktivitas Operasi Febriyanti, Bella; Indah, Nopiani
Journal of Business and Economics Research (JBE) Vol 6 No 3 (2025): October 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i3.8397

Abstract

This study aims to analyze the effect of investment decisions, financing decisions, earnings persistence, earnings quality, and operating activities on firm value in the energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The data used in this research are secondary data obtained from the financial statements of each listed company, with a population of 56 companies and a total sample of 280 observations. The statistical analysis was conducted using EViews 13 software. Data analysis included model selection tests, multicollinearity tests, heteroscedasticity tests, coefficient of determination (R²), t-tests, and F-tests. The findings of this study indicate that (1) Investment decisions have no significant effect on firm value as shown by the regression coefficient t-statistic for variable X1 of -1.85, which is less than the t-table value of 1.96, with a significance level (p-value) of 0.06 > 0.05, (2) Financing decisions have no significant effect on firm value as indicated by the t-statistic for variable X2 of -0.18 < 1.96, with a p-value of 0.87 > 0.05, (3) Earnings quality has no significant effect on firm value as the t-statistic for variable X3 is 0.82 < 1.96, with a p-value of 0.41 > 0.05, (4) Earnings persistence has a significant effect on firm value as evidenced by the t-statistic for variable X4 of 5.12 > 1.96, and p-value of 0.00 < 0.05, and (5) Operating activities have no significant effect on firm value, as indicated by the t-statistic for variable X5 of -0.74 < 1.96, with a p-value of 0.46 > 0.05.
Profitabilitas Memediasi Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan Subsektor Food And Beverage Carolyn, Callysta; Indah, Nopiani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8400

Abstract

This study aims to analyze the extent to which capital structure and firm size influence firm value through profitability as a mediating variable in the food and beverage sector listed on the Indonesia Stock Exchange. The study involved 95 companies, with 47 companies selected as the research sample using purposive sampling technique. The statistical analysis approach was conducted using EViews 13 software. Data analysis employed the Fixed Effect Model, along with classical assumption tests (multicollinearity and heteroscedasticity tests), hypothesis testing (coefficient of determination, multiple linear regression, F-test, and t-test), and the Sobel test. The findings of the study indicate that capital structure on profitability is 0.00 <0.05 with a t-statistic of -8.67 and company size on profitability with a probability result of 0.00 <0.05 and a t-statistic of -3.09, this states that capital structure and company size have a negative effect. Other research results also revealed that capital structure and profitability have a positive effect on company value, with the results of the probability of capital structure being 0.00 <0.05 and t-statistic 6.66 and the probability of profitability being 0.00 <0.05 and t-statistic 5.91. While company size has no effect on company value with a probability of 0.1873> 0.05 and t-statistic 1.32. In the Sobel test, it was stated that the results of profitability were able to mediate capital structure and company size on company value, while the test results on the capital structure variable were -4.88> t-table and company size were -2.74> t-table.
Determinan Nilai Perusahaan: Profitabilitas sebagai Variabel Mediasi di Sektor Makanan dan Minuman Indah, Nopiani
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7957

Abstract

This study investigates the factors influencing firm value within the Indonesian food and beverage industry, specifically highlighting profitability's mediating role. The main goal is to identify the direct and indirect impacts of capital structure, asset growth, and firm size on both profitability and firm value. This quantitative research used a causality approach, analyzing secondary data from the annual financial reports of 48 food and beverage companies listed on the Indonesia Stock Exchange between 2018 and 2022. Data analysis was conducted using eViews 13. The results showed interesting findings: capital structure negatively affected profitability but positively influenced firm value. This suggests there's an optimal way companies should get their funding. Interestingly, asset growth and firm size didn't significantly affect profitability or firm value directly. Furthermore, profitability, as a mediating factor, didn't significantly connect the influence of capital structure, asset growth, or firm size to firm value. These findings imply that how a company's value is created is complex, and other factors, like good management and future opportunities, might be more important.
Co-Authors Budianto, Hendy Caroline Astri Oktariani Carolyn, Callysta Dewi Santika Febriana Louw Febriyanti, Bella Hartono Hartono Lauw Sun Hiong Leon Christiansen Nugraha, Ivonne Christabella Octavian Hartono Sally Stivenes Tjin Siam Suwantono, Edwin Verenn Tanuwijaya Verenn Tanuwijaya Victor Victor Victor Victor