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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Riset Akuntansi dan Bisnis Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Daya Saing : Jurnal Ilmu Manajemen SAR (Soedirman Accounting Review): Journal of Accounting and Business IJEBA (International Journal of Economic, Business & Applications) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Balance Vocation Accounting Journal JASF (Journal of Accounting and Strategic Finance) Management Studies and Entrepreneurship Journal (MSEJ) Maspul Journal of Community Empowerment Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Nusantara Science and Technology Proceedings Jurnal Kajian Akuntansi dan Auditing Bahtera Inovasi Apssai Accounting Review (ApAR) PEKBIS Jurnal Magister Akuntansi Trisakti QISTINA: Jurnal Multidisiplin Indonesia Golden Ratio of Data in Summary Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) InJEBA : International Journal of Economics, Business and Accounting
Novita Indrawati
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Social Sciences Other

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THE EFFECT OF FINANCIAL AND ENVIRONMENTAL PERFORMANCE ON FIRM VALUE: THE MODERATING ROLE OF OWNERSHIP STRUCTURE Hasanah, Salsabila; Indrawati, Novita; Mela, Nanda Fito
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22396

Abstract

This study aims to investigate the influence of financial and environmental performance on firm value, emphasizing the role of ownership structure as a moderating factor in this relationship. Financial performance is assessed through Return on Assets (ROA), which reflects a company's efficiency in generating profits relative to its total assets. Meanwhile, environmental performance is evaluated using the PROPER rating system, a government-led assessment framework that categorizes companies based on their compliance with environmental regulations and sustainability practices. Firm value is represented by Tobin's Q, a financial ratio that captures market perceptions of a company's overall worth and future growth potential. The moderating variables in this study include managerial ownership, which indicates the proportion of shares held by executives and insiders, and institutional ownership, which refers to stock ownership by investment firms and other institutional investors. This study employs secondary data collected from 54 mining companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Using multiple regression and moderated regression analysis (MRA), the study reveals that financial and environmental performance significantly and positively affect firm value, reinforcing the importance of strong financial health and sustainable environmental practices in driving corporate valuation. Additionally, institutional ownership is found to enhance these positive relationships, suggesting that companies with a higher level of institutional investors may benefit from increased oversight and improved governance mechanisms. However, managerial ownership does not exhibit a significant moderating effect, indicating that the proportion of shares held by company executives does not necessarily alter the impact of financial and environmental performance on firm value. These findings offer important insights into the role of ownership structures in corporate valuation and provide implications for investors, policymakers, and business leaders in optimizing governance strategies to enhance firm value and ensure long-term sustainability.
Pengaruh Kinerja Lingkungan, Kepemilikan Menajerial dan Modal Intelektual Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Mediasi (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2020-2023) Febriyanti, Anna; Indrawati, Novita; Hanif, Rheny Afriana
QISTINA: Jurnal Multidisiplin Indonesia Vol 4, No 1 (2025): June 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i1.5771

Abstract

Tujuan penelitin ini adalah untuk menguji dan menganalisis pengaruh kinerja lingkungan, kepemilikan manajerial, dan modal intelektual terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel mediasi pada perusahaan manufaktur di bursa efek indonesia tahun 2020-2023. Populasi dalam penelitian ini menggunakan 203 perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI), dengan menggunakan teknik purposive sampling diperoleh jumlah sampel 27 perusahaan, sehingga data observasi sebanyak 108 data. Jenis data yang digunakan adalah data kuantitatif yang bersumber dari data skunder yang berasal dari laporan tahunan perusahaan. Teknik pengumpulan data menggunakan dokumentasi. Analisis data dengan menggunakan analisis jalur (path analysis). Hasil penelitian menunjukkan kinerja lingkungan, dan modal intelektual berpengaruh positif terhadap kinerja keuangan. Sedangkan kepemilikan manajerial berpengaruh negatif terhadap kinerja keuangan. Kinerja lingkungan dan kinerja keuangan berpengaruh positif terhadap nilai perusahaan, kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan. Sedangkan modal intelektual berpengaruh negative terhadap nilai perusahaan. Kinerja lingkungan, kepemilikan manajerial dan modal intelektual berpengaruh terhadap nilai perusahaan melalui kinerja keuangan.
Determinants of Performance: A Case Study on Micro, Small, and Medium Enterprises in Kampar Regency Novita Indrawati; Kurniawan, M. Taufik
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.123

Abstract

Research aims: This study aims to determine the effect of the ability to prepare financial statements, entrepreneurial characteristics, innovation, and financial literacy on the performance of micro, small and medium enterprises (MSMEs) in Kampar Regency, Riau Province, Indonesia. Design/Methodology/Approach: The research method used is quantitative with a survey approach. The population in this study were all MSMEs in Kampar Regency, with a sample size of 150 MSMEs selected using accidental sampling technique. The data collection technique was carried out through distributing questionnaires directly to respondents. Data analysis uses multiple linear regression to test the effect of each independent variable on the dependent variable. Research findings:  The results showed that the ability to prepare financial statements, entrepreneurial characteristics, innovation, and financial literacy had a significant effect on the performance of MSMEs. Theoretical contribution/Originality: These findings emphasize the importance of increasing the capacity of MSME actors in terms of financial recording, entrepreneurial attitudes, innovation development, and understanding of financial literacy to support improved business performance. Practitioner/Policy implication: The study recommends that MSMEs need for training and mentoring for MSME actors in financial reporting, strengthening entrepreneurial spirit, enhancing innovation, and improving financial literacy to boost business performance.
The Effect of Governance, Risk, Compliance (GRC) And Intellectual Capital On Company Value Through Financial Performance Afriyani, Neni; Kamaliah, K.; Indrawati, Novita
Golden Ratio of Data in Summary Vol. 5 No. 2 (2025): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i2.954

Abstract

This study examines and analyzes the effect of Governance, Risk, and Compliance (GRC) and Intellectual Capital on firm value, with financial performance mediating variables in banking companies. The population in this study includes all banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method. The data used are secondary data sourced from annual reports and financial statements. The data analysis technique employed in this study is Partial Least Squares (PLS) using SmartPLS 4 software. The results show that GRC has no significant effect on financial performance or firm value. Intellectual Capital does not directly affect firm value, but significantly and positively influences financial performance. Furthermore, financial performance itself has no significant effect on firm value. The mediating effect analysis indicates that financial performance does not mediate the relationship between GRC and firm value, nor between Intellectual Capital and firm value.
TATA KELOLA SYARIAH DAN KINERJA KEUANGAN BANK SYARIAH DI INDONESIA: SHARIA GOVERNANCE AND FINANCIAL PERFORMANCE OF ISLAMIC BANKS IN INDONESIA Paramitha, Tantri; Anugerah, Rita; Indrawati, Novita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.351-363

Abstract

This study aims to analyze the impact of Sharia governance on the financial performance of Islamic commercial banks registered with the Financial Services Authority (OJK) during the 2021–2023 period. The background of this research lies in the high Non-Performing Financing (NPF) ratios observed in several Islamic banks, which indicate weaknesses in both financial performance and governance implementation. Sharia governance is measured using four variables: the Board of Directors, the Board of Commissioners, the Sharia Supervisory Board (DPS), and the effectiveness of internal audits. Financial performance is assessed using three indicators: Non-Performing Financing (NPF), Return on Assets (ROA), and Return on Equity (ROE). This study employs a quantitative approach using secondary data obtained from annual reports of Islamic banks, and the data analysis is conducted using SPSS software. The results show that all components of Sharia governance have a positive and significant effect on financial performance. This study contributes to a deeper understanding of the importance of effective Sharia governance in enhancing financial performance and building stakeholder trust in the Islamic banking sector.
Pengaruh Kinerja Lingkungan, Kepemilikan Menajerial dan Modal Intelektual Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Mediasi (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2020-2023) Febriyanti, Anna; Indrawati, Novita; Hanif, Rheny Afriana
QISTINA: Jurnal Multidisiplin Indonesia Vol 4, No 1 (2025): June 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i1.5771

Abstract

Tujuan penelitin ini adalah untuk menguji dan menganalisis pengaruh kinerja lingkungan, kepemilikan manajerial, dan modal intelektual terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel mediasi pada perusahaan manufaktur di bursa efek indonesia tahun 2020-2023. Populasi dalam penelitian ini menggunakan 203 perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI), dengan menggunakan teknik purposive sampling diperoleh jumlah sampel 27 perusahaan, sehingga data observasi sebanyak 108 data. Jenis data yang digunakan adalah data kuantitatif yang bersumber dari data skunder yang berasal dari laporan tahunan perusahaan. Teknik pengumpulan data menggunakan dokumentasi. Analisis data dengan menggunakan analisis jalur (path analysis). Hasil penelitian menunjukkan kinerja lingkungan, dan modal intelektual berpengaruh positif terhadap kinerja keuangan. Sedangkan kepemilikan manajerial berpengaruh negatif terhadap kinerja keuangan. Kinerja lingkungan dan kinerja keuangan berpengaruh positif terhadap nilai perusahaan, kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan. Sedangkan modal intelektual berpengaruh negative terhadap nilai perusahaan. Kinerja lingkungan, kepemilikan manajerial dan modal intelektual berpengaruh terhadap nilai perusahaan melalui kinerja keuangan.
PENGARUH MANAJEMEN LABA, CURRENT RATIO, DAN FINANCIAL LEVERAGE TERHADAP INITIAL RETURN Rofika, Rofika; Nurixmal; Novita Indrawati
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i1.127

Abstract

This research intends to examine how influencing factors including earnings management, current ratio, and financial leverage influence IPO returns. Financial leverage is monitored by the DER ratio, while earnings management is evaluated using the distributive accrual modified Jones method. Companies listing on the Indonesia Stock Exchange as part of an initial public offering (IPO) between 2016 and 2019 make up the population. 153 businesses were selected at random from the pool of potential respondents using a purposive sampling method. Multiple linear regression is the method of analysis used here. According to the findings of this research, the current ratio and financial leverage affect initial return whereas earnings management does not
DETERMINASI SISTEM PENGENDALIAN INTERNAL, TEKNOLOGI INFORMASI, KOMPETENSI APARATUR DAN KOMITMEN ORGANISASI PADA PENGELOLAAN DANA DESA: DETERMINATION OF INTERNAL CONTROL SYSTEM, INFORMATION TECHNOLOGY, APPARATUS COMPETENCY AND ORGANIZATIONAL COMMITMENT IN VILLAGE FUND MANAGEMENT Alfiatri, Wina; Indrawati, Novita; Putra, Adhitya Agri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.38-49

Abstract

The goal of this study is to determine and test the impact of internal control systems, information technology use, apparatus competency, and the organization's commitment to village fund management. This study took place in the villages of Kuantan Singingi Regency's Cerenti Subdistrict. The population of 11 villages in Kuantan Singingi Regency's Cerenti Subdistrict was studied. A saturation sampling method is a sampling approach in which all members of the population are used as samplers. Respondents in this study were village apparatus in Cerenti Subdistrict, Kuantan Singingi Regency. Internal control systems, information technology utilization, apparatus competency, and organizational commitment all have a substantial impact on village fund administration, according to data analysis utilizing multiple linear regressions. The results of this study are expected to be a suggestion for the village government, especially the village apparatus in Cerenti Subdistrict in improving village fund management by paying attention to the factors studied in this study.
PENGARUH AUDITOR SWITCHING, PROFITABILITAS, UKURAN PERUSAHAAN, DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG: THE EFFECT OF AUDITOR SWITCHING, PROFITABILITY, COMPANY SIZE, AND AUDIT OPINION ON AUDIT REPORT LAG Rezi, Rezi; Indrawati, Novita; Azhar L, Al
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.243-255

Abstract

This study aims to examine and analyze the effect of auditor switching, profitability, firm size, and audit opinion on audit report lag. The population of this study is the property & real estate sector companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling method used purposive sampling method, the research sample obtained was 31 data with 4 years of observation. The tool used to analyze is multiple linear regression analysis and hypothesis testing with t test. The results of this study indicate that the results of this study found that auditor switching, profitability, firm size, and audit opinion have an effect on audit report lag.
PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH, BUDAYA ORGANISASI DAN ANTI-FRAUD AWARENESS TERHADAP PENCEGAHAN FRAUD Ibrahim, Malahayati; Nurmayanti, Poppy; Indrawati, Novita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.117-132

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis sistem pengendalian internal pemerintah, budaya organisasi, dan Anti-Fraud Awareness berpengaruh terhadap pencegahan fraud dengan moralitas individu sebagai variabel moderating. Populasi dalam penelitian ini adalah SD Negeri Kota Pekanbaru yang berjumlah 176 SD Negeri. jumlah populasi dalam penelitian ini adalah sebanyak 540 responden denagn teknik pengambilan sampel menggunakan sampling jenuh atau sensus. Data yang digunakan adalah data primer yang bersumber dari kuesioner. Teknik analisis data menggunakan analisis regresi moderasi (MRA). Hasil penelitian menunjukkan bahwa sistem pengendalian internal pemerintah, budaya organisasi, dan Anti-Fraud Awareness secara parsial berpengaruh terhadap pencegahan fraud, Moralitas individu memoderasi pengaruh sistem pengendalian internal pemerintah, budaya organisasi, dan Anti-Fraud Awareness terhadap pencegahan fraud
Co-Authors ', Al-Azhar L A Halim Ade Kurniati Adhitya Agri Putra Agustin, Nadilah Aisyah Maulyantini Al Azhar A Al Azhar L Al Azhar L Al Azhar L ' Alfiatri, Wina Aliffia Rianty GheanaPutri Alifia Asharidha Amir Hasan Amries R. Tanjung Amries Rusli Tanjung Amries Rusli Tanjung Andreas Andreas Angga Perdana Putra Anggrainy, Mely Ardian Ardi Arief, Firda Rahmadhany Aswad, Hijratul Azhar A, Al Azhari Sofyan Azwir Nasir Basri, Yessi Muthia Dedi Irawan Desi Andrianti Desmiyawati Desmiyawati, Desmiyawati Dessy Kumala Dewi Dewi Permata Sari Dwi Putra, Muhammad Nanda Edfan Darlis Edinov, Sally Eka Hariyani Eka Setiawati Emrinaldi Nur DP Emrinaldi Nur, Emrinaldi Fatma Khairani Fazzahra Citra Yudisa Hartono Febriyanti, Anna Garnadi, M Ilham Gusnardi, Gusnardi Haira, Diana Hariadi Hariadi Haryadi, Ananda Hasanah, Salsabila Humairoh, Fitri Ibrahim, Malahayati Indra Firdaus, Indra Indra Ramadhany Iqbal Ramadhan, M Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kamaliah, K. Karina Aulia Putri Kirmizi Kirmizi Kirmizi Kirmizi, Kirmizi Kurniawan, M. Taufik Lastri Lastri Lilisen Lilisen Lilla Yulianti M. Rasuli Meilda Wiguna Mela, Nanda Fito Meta Adriana Miftah Faridh Mochamad Lazuardi Muhammad Maulidan Akbar Muhammad Nanda Dwi Putra Murni, Fina Nasrizal Neni Afriyani Nirmayana Nirmayana Novaridha, Ira Astria Nugraha, Opanthio Nur D, Emrinaldi Nur, Mardiani Nurhayati Nurhayati Nurixmal Nurul Fathia Paramitha, Tantri Pipin Kurnia Poppy Nurmayanti Prayetno Prayetno Putra, Adhitya Agri Putra, Adhitya Agri Putra, Gunawan Hutomo Mandala Rahmah, Siti Susanti Rahmawati, Anisa Jasni Ramadani, Suci Rezi, Rezi Rheny Afriana Hanif Ria Nelly Sari Rika, Basse Upi Rini Purnama Sari Rita Anugerah Rofika Rofika ' Rofika Rofika, Rofika Rokhmawati, Andewi Ruhul Fitrios Santosa, Bernadus Dwi Joko Santri, Erlisa Sartika, Novira Sefira, Jihan Silviani, Amanda Agnes Solihat, Putri Ayu Suryadi, Ari Suryatin Suryatin Syafitri, Lidya Taufeni Taufik Threzasyari, Yulfriza Tri Rahayuningsih Tussakdiah, Halimah Uci Lestari Ulfa Afifah, Ulfa Verya, Endi Vince Ratnawati Wahyuni, Siska Wenny Risanti Wiry Widyawati.S Wiwik Indra Mariana Yenni Elmar Yesi Mutia Basri Yessi Muthia Basri Yulia Efni Zainal Abidin Zein Zarefar, Arumega Zarviana, Resi Zirman Zuhri, Alif Khakam