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All Journal Economic Journal of Emerging Markets Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Akuntabel : Jurnal Ekonomi dan Keuangan The Indonesian Journal of Accounting Research juremi: jurnal riset ekonomi Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis Journal of Innovation Research and Knowledge Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Baldric Siregar
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PELAPORAN KEBERLANJUTAN TERHADAP NILAI PERUSAHAAN Nopi Handayani; Baldric Siregar; Frasto Biyanto; Miswanto, Miswanto
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11136

Abstract

Penelitian ini dilakukan dengan tujuan untuk melakukan pengujian pengaruh pelaporan keberlanjutan yang terbagi dari tiga dimensi kinerja, yaitu dimensi kinerja ekonomi, dimensi kinerja lingkungan, dan dimensi kinerja sosial terhadap nilai perusahaan. Data yang digunakan dalam penelitian ini berupa data sekunder yang meliputi laporan tahunan dan laporan keberlanjutan. Metode pemilihan sampel yang digunakan adalah purposive sampling, yaitu perusahaan-perusahaan sektor energi papan utama yang terdaftar di Bursa Efek Indonesia yang mempublikasikan laporan tahunan dan laporan keberlanjutan berstandar Global Reporting Initiative (GRI) secara lengkap selama tahun 2022-2024. Teknik analisis data yang digunakan adalah analisis regresi data panel dengan Eviews 12. Temuan dalam penelitian ini adalah dimensi kinerja ekonomi tidak berpengaruh terhadap nilai perusahaan, dimensi kinerja lingkungan mempunyai pengaruh negatif terhadap nilai perusahaan, dan dimensi kinerja sosial memiliki pengaruh positif terhadap nilai perusahaan.
PENGARUH PROSOCIAL BEHAVIOR, SISTEM PENGENDALIAN INTERNAL, PARTISIPASI MASYARAKAT, KOMITMEN ORGANISASI, DAN KEPEMIMPINAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Anjar Surdiyani; Baldric Siregar; Frasto Biyanto; Miswanto, Miswanto
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11137

Abstract

This research aims to test prosocial behavior, internal control system, community participation, organizational commitment, and leadership affect the accountability of village fund management. The population of this research is all village fund managers who are in 11 Village Governments in Panjatan District, Kulon Progo Regency, Special Region of Yogyakarta. The sampling method in this study used the saturated sampling method. The sample of this research is 88 respondents who are village officials involved in managing village funds as described in PERMENDAGRI No. 20 of 2018. The type of data in this study is quantitative data. The source of the data used in this research is primary data using the questionnaire method. The data analysis method used in this research are descriptive statistics, data quality test, and hypothesis testing. The results of this research indicate that prosocial behavior, internal control system, community participation, organizational commitment, and leadership have a significant effect on the accountability of village fund management.
PENGARUH LEVERAGE, KOMITE AUDIT, REPUTASI AUDITOR DAN OPINI AUDIT TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Alda Yuliana; Baldric Siregar; Frasto Biyanto; Miswanto, Miswanto
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11141

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh leverage, keberadaan komite audit, reputasi auditor, dan opini audit terhadap keterlambatan audit (audit delay), dengan mempertimbangkan ukuran perusahaan sebagai variabel moderasi. Objek penelitian mencakup perusahaan sektor bahan baku yang terdaftar di Bursa Efek Indonesia selama periode 2020 hingga 2023. Sebanyak 55 perusahaan dipilih sebagai sampel melalui metode purposive sampling, menghasilkan 163 data observasi. Data yang digunakan berupa laporan keuangan tahunan. Teknik analisis yang diterapkan adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa leverage, komite audit, dan reputasi auditor tidak memiliki pengaruh signifikan terhadap audit delay. Sementara itu, opini audit terbukti memiliki pengaruh negatif terhadap audit delay. Selain itu, ukuran perusahaan mampu memperkuat hubungan antara leverage dan reputasi auditor dengan audit delay, namun tidak memperkuat pengaruh komite audit dan opini audit terhadap audit delay.
Pengaruh Cash Flow dan Debt terhadap Organizational Agility Ana Marcal; Baldric Siregar; Frasto Biyanto; Miswanto Muslim; Hernandi J
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8756

Abstract

This study's goal is to investigate how cash flow, debt, and profitability affect Indonesian public firms' adaptability. The percentage of R&D, training, and education expenses compared to revenue is another way to define agility. According to the Dynamic Capabilities Theory, an organization must be able to react effectively and swiftly to changes in its surroundings. According to the study's findings, which were based on secondary data gathered from 21 companies' annual reports between 2021 and 2023 and analyzed using multiple linear regressions, cash flow significantly and favorably influences agility, while leverage significantly and unfavorably affects agility. Unexpectedly, profitability even has a negative big impact on agility, in contrast to expectations. These findings also support that internal financial stability, such as cash flow management and debt structure, will be of a critical importance for mobilizing organizational agility. This research suggests the significance of balance between financial performance and long-term investment in human resources development and innovation in order to form an adaptive and competitive organization.
Co-Authors Abdul Rahman Al.Patriot Putera Mahendra Alda Yuliana Amilerienza Ningo Ana Marcal Anjar Surdiyani Beby Ayu Wardhani BIYANTO, FRASTO David Prasetya Devi Tri Nugraheni Devita Tiara Kusuma Dody Hapsoro Edigar Filipe Pereira Ernawan Septia Putri Ussholehah Fithratun Nuha Tsabita FRASTO BIYANTO Gabriela Rosellini Wisnu Geraldin Hernandi J Irma Oktarina Safitri Lilis Susanti Miftahul Huda Apriyadi Miswanto Miswanto Miswanto Muslim Muhammad Nabil Bouxit Mutiara Indah Lestari Mutriara Indah Lestari Niken Betari Muslimah Nopi Handayani Nurna Pratiwi Rosalina Deviyanti Rudy Badrudin Salsabila Az-Zahra Sempati May Al-Farrasi Shandhi Alamsyah Wahyu Tri Susilowati Wahyu Tri Susilowati