Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura Journal of Economic, Bussines and Accounting (COSTING) JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Bisnis dan Kewirausahaan
Dian Saripujiana
Universitas Balikpapan
Economics, Econometrics & Finance Education Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
The Effects of Information Asymmetry, Earning Management, Voluntary Disclosure and Market Value of Equity on Cost of Equity Capital Rizki Istiawati Sunaryo; Dian Saripujiana
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 1 (2018): April - July 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1117

Abstract

This study aims to examine the effect and prove that (1) the higher of the information asymmetry, the higher of the cost of equity capital, (2) the higher of the earning management caused the higher of the cost of equity capital, (3) the higher of the voluntary disclosure caused the lower of the cost of equity capital and (4) the higher of the market value of equity caused the lower of the cost of equity capital. This research was conducted in the manufacturing companies sector listed on Indonesian Stock Exchange (IDX) in 2012-2014. This study used a purposive sampling method for getting sample. The data were analyzed using Multiple Linear Regression Analysis with one-tailed test with SPSS 22.0 program. The results show that market value of equity were statistically supported or hypothesis accepted. While the information asymmetry, earning management and voluntary disclosure were not statistically supported, although the information asymmetry had a significant effect but the hypothesized results were different so the hypothesis remains rejected.
PENGARUH DIVIDEN PAYOUT RATIO, KEPEMILIKANINSTITUSIONAL, PROFITABILITAS, STRUKTUR ASET DAN FIRM SIZE TERHADAPKEPUTUSAN PENDANAAN Ida Suriana; Dian Saripujiana
Jurnal Bisnis dan Kewirausahaan Vol 11 No 1 Maret (2015): Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.644 KB)

Abstract

Penelitian ini menganalisis keputusan perusahaan tentang komposisi utang. Keputusan perusahaan tentang komposisi utang merupakan bagian penting perusahaan karena berhubungan dengan operasi. Tujuan penelitian ini menjelaskan dampak devidend payout ratio (DPR), kepemilikan institusional, profitabilitas, struktur aset dan ukuran perusahaan terhadap kebijakan utang perusahaan. Sampel penelitian ini terdiri dari 22 perusahaan non keuangan pada Bursa Efek Indonesia periode 2010 sampai 2013. Penelitian ini menggunakan regresi linear berganda untuk menguji hipotesis. Hasil penelitan ini menunjukkan bahwa variabel kepemilikan institusional, profitabilitas, dan struktur aset signifikan mempengaruhi kebijakan utang perusahaan dan mendukung hipotesis.
Survei Minat Studi Jurusan Akuntansi dan Kebutuhan Tenaga Kerja Akuntansi di Kalimantan Timur Dahyang Ika Leni Wijayani; Dian Saripujiana
Jurnal Bisnis dan Kewirausahaan Vol 16 No 3 (2020): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v16i3.2056

Abstract

Penelitian ini bertujuan untuk menganalisi seberapa besar minat studi siswa SMA/SMK/MA terhadap Program Studi Akuntansi dan juga melihat besarnya kebutuhan tenaga akuntan di lingkup Kalimantan Timur. Populasi dalam penelitian ini adalah siswa kelas XII SMA/SMK/MA dan perusahaan di Kota Balikpapan, Kota Samarinda, Kabupaten Kutai Kartanegara, Kabupaten Penajam Paser Utara dan Kota Bontang. Metode penelitian yang digunakan adalah metode deskriptif melalui survei dengan pendekatan cross sectional. Data diolah dengan menggunakan metode tabulasi frekuensi sederhana dengan microsoft excel dan diagram lingkaran. Dari 373 sampel siswa, sebanyak 30% memiliki minat studi pada D4 Akuntansi Perpajakan, sedangkan dari 50 responden perusahaan, 94% responden memiliki departemen khusus untuk akuntansi dan atau keuangan, serta sebesar 90% membutuhkan lulusan akuntansi untuk ditempatkan pada Departemen Akuntansi/Keuangan.
Modal Intelektual, Budaya Perusahaan dan Kinerja Keuangan pada Sektor Perbankan Indonesia Dahyang Ika Leni Wijayani; Aditya Achmad Rakim; Dian Saripujiana; Hasto Finanto
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 3, No 1 (2019): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v3i1.553

Abstract

This study examines whether intellectual capital and corporate culture affects financial performance in Indonesia. Data are drawn form 34 sample of publicly bank that listed in Indonesia Stock Exchange (IDX). Intellectual capital using VAIC method and the four type of corporate culture (collaboration oriented/COL, control oriented/CON, competition oriented/COM, dan creation oriented) using ATLAS.ti  following the bag of words by Fiordelisi & Ricci (2014). We find evidence that intellectual capital, collaboration oriented - culture (COL),  creation – oriented culture (CRE) are positevely related to financial performance. Competition – oriented culture (COM) is negatively related to financial performance, while the last type of corporate culture:  control – oriented culture (CON) is not relayed to financial performance.
INTEGRATING ESG METRICS INTO TRADITIONAL ACCOUNTING SYSTEMS: A FRAMEWORK FOR FUTURE PRACTICE Ia Kurnia; Ari Purwanti; Loso Judijanto; Aspiati A. Samiun; Dian Saripujiana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12381

Abstract

The integration of Environmental, Social, and Governance (ESG) metrics into traditional accounting systems has emerged as a critical area of focus for modern businesses aiming to balance financial performance with sustainable and ethical practices. This paper provides a comprehensive literature review on the evolution of ESG metrics and their relevance in accounting frameworks. Through the analysis of recent studies, it explores the challenges and opportunities associated with incorporating ESG factors into conventional accounting systems, including the impact on financial reporting, stakeholder engagement, and regulatory compliance. The review highlights key frameworks that have been proposed for integrating ESG into financial disclosures, such as the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB). Furthermore, it examines how ESG integration can enhance corporate transparency, improve risk management, and align with long-term strategic goals. The paper concludes by proposing a framework for the future practice of ESG integration in accounting, outlining key areas for further research and development.
Co-Authors Aditya Achmad Rakim Ari Purwanti Aspiati Samiun Hasto Finanto Ia Kurnia Ida Suriana Loso Judijanto Rizki Istiawati Sunaryo Wijayani, Dahyang Ika Leni