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All Journal Wahana Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi The Indonesian Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) INVENTORY: JURNAL AKUNTANSI EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Eksplorasi Akuntansi (JEA) ACE : Accounting Research Journal JRABA Journal of Trends Economics and Accounting Research Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Kewirausahaan Innovative: Journal Of Social Science Research Ekuitas Jurnal Pnedidikan Ekonomi
Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani
Departemen Akuntansi Universitas Airlangga, Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Persepsi Mahasiswa Terhadap Kebijakan MBKM dan Relevansi Kurikulum Gunarsa, I Komang Gede Raditya; Narsa, Niluh Putu Dian Rosalina Handayani; Narsa, I Made; Sedianingsih
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 1 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i1.70156

Abstract

This study aims to examine the perception of accounting undergraduate students at Universitas Airlangga regarding MBKM policies, curriculum relevance, and study program readiness in implementing the MBKM program. Furthermore, this study also examines the effect of students' perception on interest in joining in the MBKM program. This study used a survey method with a population of all accounting undergraduate students (2019, 2020, and 2021) at Universitas Airlangga  The number of final respondents is 275. The data analysis technique used multiple regression analysis. The results showed that students' perceptions of MBKM policies, curriculum relevance and study program readiness to implement MBKM were quite high (with an average answer above five out of a scale of seven). This study also succeeded in proving that student perceptions of MBKM policies and student perceptions of study program readiness in implementing MBKM have a positive effect on student interest in participating in MBKM. However, it failed to prove the second hypothesis related to the effect of students' perceptions of the relevance of the accounting curriculum on interest in joining MBKM. Suggestions for further research can be extended to all Airlangga University students so that they can provide more comprehensive input on the MBKM program.
Pengaruh Modal Intelektual terhadap Nilai Perusahaan dengan Economic Moat dan Kinerja Perusahaan sebagai Variabel Mediasi pada Perusahaan yang Terdaftar di BEI Wedatama, Ceilio Marsa; Pratama, Vany Erdiyanti; Narsa, Niluh Putu Dian Rosalina Handayani
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.2230

Abstract

This research aims to test the impact between intellectual resource and firm value with financial performance and economic moat as a mediasi variable. The population used is companies listed on kompas 100 index during 2015-2019 period, with a total sample of 147 samples according with certain criteria. This study uses path analysis and sobel test. The results of this study indicate that intellectual capital has a positive effect on firm value, intellectual capital has a positive effect on firm value through firm performance. However, economic moat is not proven to mediate the influence between intellectual capital and firm value.
Corporate Social Responsibility, Kinerja Lingkungan, Dan Nilai Perusahaan Hansel, Richard; Narsa, Niluh Putu Dian Rosalina Handayani; Sriani, Dewi
ACE: Accounting Research Journal Vol 5 No 1 (2025): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

This study aims to empirically examine the influence of Corporate Social Responsibility on firm values and the moderating effect of enviromental performance on the influence of CSR and firm value. This study uses companies of the food and beverage sub-sector manufacturing industry as a sample with the observation year between 2017-2020. The analytical method uses in this study is the multiple linear regression analysis and residual test through the SPSS 25 application. The results of this study indicate that CSR has a negative effect on firm values, however environmental performance is found does not moderate the effect of CSR on firm values. It can be concluded that the majority of companies in making CSR are still far from the applicable GRI G4 standards.
CEO power and tax avoidance: An empirical study of manufacturing companies in Indonesia Zunianto, Anugrah Pamungkas Wijil; Narsa, Niluh Putu Dian Rosalina Handayani; Lukita, Carolyn
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3700

Abstract

This study aims to empirically examines the relationship between CEO power and tax avoidance. The lack of consistent empirical evidence regarding the relationship between CEO power and tax avoidance strategies encourages a deeper investigation into the mechanisms underlying this relationship. This study examines various aspects of CEO power and their impact on tax avoidance, thereby providing a more detailed under-standing of these complex interactions. The sample used in this study is 301 manufac-turing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2015-2019. The data obtained are analyzed using SPSS version 20 software with multiple linear regression analysis. The results of this study show that expert power and prestige power have a positive relationship with tax avoidance, while ownership power has a negative relationship with tax avoidance. It is expected that this study provide theoretical benefits as a reference and knowledge for further research and practical benefits that are useful for the Directorate General of Taxes to formulate policies to reduce the risk of tax avoidance.
In The Shadows of Uncertainty Mengungkap Pengaruh Global Economic Policy Uncertainty pada Kinerja Saham IDX30 Kurniadi, Risnanda; Pratama, Vany Erdiyanti; Handayani Narsa, Niluh Putu Dian Rosalina
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15720

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh ketidakpastian kebijakan ekonomi global terhadap volatilitas saham dan return perusahaan IDX30. Meskipun variabel independen, ketidakpastian kebijakan ekonomi global, beroperasi pada tingkat makroekonomi, dampaknya terhadap kinerja mikroekonomi masing-masing perusahaan dapat dibenarkan melalui transmisi tren ekonomi global ke pasar domestik. Integrasi sistem keuangan global berarti ketidakpastian di tingkat global mempengaruhi perilaku investor dan dinamika pasar, sehingga mempengaruhi kinerja saham tingkat perusahaan. Dengan menggunakan regresi linier berganda pada data bulanan dari 26 perusahaan di indeks IDX30 untuk tahun 2022, studi ini menemukan bahwa ketidakpastian kebijakan ekonomi global berdampak signifikan terhadap volatilitas dan imbal hasil saham, sehingga menjembatani kesenjangan antara variabel makroekonomi dan hasil tingkat mikro di pasar negara berkembang. perekonomian.
ESG Disclosure and Market Capitalization: The Mediating Role of Firm Performance Alviana, Vina; Sriani, Dewi; Narsa, Niluh Putu Dian Rosalina Handayani
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2188

Abstract

This research aims to investigate the effect ESG Disclosure on market capitalization with firm performance as a mediating variable. The population in this study are LQ45 companies indexed in Indonesian Stock Exchange (IDX) in the period of 2017-2022 with 113 firm year observation as a final sample. The results show that ESG Disclosure has a negative effect on market capitalization, meanwhile ESG disclosure has no effect on firm performance. Firm performance has no effect on market capitalization. Therefore, firm performance can’t mediate the relationship between ESG disclosure and market capitalization. The novelty of this study is using firm performance as intervening variable. The results provide practical insight to companies, investors and policy makers regarding the effect of ESG disclosure on market capitalization.
Co-Authors Alfiana Fitri Alviana, Vina Dewi Murdiawati Dinda Ayu Laksmi Gunarsa, I Komang Gede Raditya Hansel, Richard I Made Narsa Kadek Pranetha Prananjaya, Kadek Pranetha Kurniadi, Risnanda Lukita, Carolyn Maharani, Husnunnida Narsa, Niluh Made Dian Novita Handayani Ni Made Ayu Lakshmi Prastiti Olivia Nuralyza Pratama, Vany Erdiyanti Putri Wulanditya Romadhon, Fitri Sedianingsih, Sedianingsih Sriani, Dewi Stefanie Maria Natasha Nugroho Toyyibah, Ainun Tresna Adinda Regbiyantari Triana Retnosari Wedatama, Ceilio Marsa Yumna Salvatira Bibi Zunianto, Anugrah Pamungkas Wijil