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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Tekun JURNAL DINAMIKA MANAJEMEN DAN BISNIS Jurnal Ilmiah Wahana Akuntansi JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Profita : Komunikasi Ilmiah dan Perpajakan Gorontalo Accounting Journal Jurnal Manajemen Strategi dan Aplikasi Bisnis Jurnal Online Insan Akuntan AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Jurnal Akuntansi Literatus BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JUDICIOUS: Journal of Management Jurnal Pengabdian kepada Masyarakat JURNAL ILMIAH GLOBAL EDUCATION Husnayain Business Review Jurnal Pengabdian Masyarakat Formosa (JPMF) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Riset Manajemen dan Bisnis Innovative: Journal Of Social Science Research Journal of Economics and Management Akurasi
Roy Budiharjo
Fakultas Ekonomi Dan Bisnis, Universitas Telkom, Jawa Barat, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Journal of Economics and Management

 1 
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Variable Moderasi Budiharjo, Roy; Bintara, Rista; Handayani, Riaty; Budyastuti, Triyani; Fitria, Giawan Nur; Dirman, Angela
Journal of Economics and Management Vol. 1 No. 3 (2023): Journal of Economics and Management, December 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i3.22

Abstract

This study aims to analyze the effect of profitability and company size on company value, with the audit committee as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange during the period 2018–2021. The population consists of infrastructure companies listed within the observation period, and the sample was selected using purposive sampling. Secondary data were collected through documentation of annual financial reports. The data analysis employed multiple linear regression, preceded by classical assumption tests, while hypothesis testing was conducted using t-tests. The results indicate that profitability and company size have a positive effect on company value. However, the audit committee was unable to moderate the relationship between profitability and company size on company value. These findings highlight the importance of financial performance and firm scale in increasing company value, while the moderating role of the audit committee remains limited.
Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Padang Lawas Budiharjo, Roy; Mareta, Sigit; Hamzah, Nur Aisyah
Journal of Economics and Management Vol. 1 No. 3 (2023): Journal of Economics and Management, December 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i3.23

Abstract

This study was conducted to analyze how the performance of regional financial management of the Padang Lawas district government of North Sumatra Province. The type of research conducted is quantitative descriptive research using secondary data. The data analysis used is to calculate the Regional Financial Independence Ratio, Regional Financial Compatibility Ratio, Regional Financial Growth Ratio and Regional Original Revenue Effectiveness Ratio (PAD). Based on the analysis of the Regional Financial Performance of the Regional Government of Padang Lawas Regency conducted in the 2018-2022 fiscal year period, it is known that the Regional Financial Independence Ratio shows an instructive pattern relationship, the Regional Financial Compatibility Ratio has inequalities in Operating Expenditure and Capital Expenditure, the Regional Financial Growth Ratio in the last 1 (one) year has decreased, and the PAD Effectiveness Ratio shows that the average is at a low level i.e. below 100% or ineffective. Based on these findings, it was concluded that the Financial Performance of the Regional Government of Padang Lawas Regency had not run optimally as expected with the fiscal decentralization function.
Co-Authors A Halim Agus Herwanto Alrasyid, Arifah Hilmi Angela Dirman Ardio Sagita Budiyastuti, Triyani Diana Novita Diana Novita Dini Wahjoe Hapsari Donant Alananto Iskandar Dudi Pratomo Dwi Urip Wardoyo Eka Maulana Elsy Rahajeng, Elsy Ferdhy Ramadan Fitria Ernawati Giawan Nur Fitria Hamzah, Nur Aisyah Hendryadi Hendryadi Heru Tjaraka Laras Safira Malik, Hafiz Abdul Samee Mareta, Sigit Melinda Melinda Muhammad Nur Alfi Novawiguna Kemalasari Nur Lailiyatul Inayah Nur Rislah Muzain Rahman, Asrarul Riaty Handayani Rista Bintara, Rista Rony Wardhana Rr Sri Saraswati Rudi Harianto Rudi Harianto, Rudi Rujito, Rujito Saiful Anam Sitti Suhada Sri Kurniawati Suci Nurahma Supriatiningsih, Supriatiningsih Suri Mahrani Swarmilah Hariani Teodora Winda Mulia Trihapsari, Siti Nurazizah Triyani Budyastuti Weilly Riduan Nazir Widyanto, Muhammad Laras Yazid, Hanif Yuliati -