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THE ROLE OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION ON THE INVESTMENT EFFICIENCY AT MANUFACTURING COMPANIES IN INDONESIA Oktorina, Megawati; Rajagukguk, Lasmanita; Widyastuti, Etty
Journal Economics & Business Atmajaya Indonesia Vol 2 No 1 (2018): Journal of Economics & Business (JEBI)
Publisher : Penerbit Atma Jaya Catholic University of Indonesia

This study aims to examine whether the attributes of the quality of accounting information reflect the qualitative characteristics of financial statements and examine the effect of the quality of accounting information on investment efficiency. The attributes of the quality of accounting information are predictability, discretionary revenue, discretionary accruals. Investment efficiency is measured by investment inefficiency as underinvestment and overinvestment. The sample was a manufacturing companies listed on the Indonesia Stock Exchange in 2012 until 2015 as many as 493 observations for examine the attributes of the accounting information quality to form factors that reflect the quality of the financial statements. While the sample of 479 observations used to test the influence of the quality of accounting information against underinvestment. Observation of overinvestment was not analyzed in this study because it has only 14 observations. Data analysis technique used is factor analysis and multiple linear regression. The results showed that the three attributes of the accounting information quality form two factors, the first factor called predictability and the second factor is called discretion. Both of these factors reflect the qualitative characteristics of the accounting information. However, the quality of accounting information measured by these two factors has no significant effect on underinvestment. Likewise, the operating cycle, ROA, and age have no effect on underinvestment. Meanwhile, firm size, tangibility , and dummy loss have a significant effect on underinvestment

SUSTAINABILITY DISCLOSURE, FINANCIAL PERFORMANCE, FIRM SIZE: CAN THEY IMPROVE VALUE? Widjanarko, Melinda; Oktorina, Megawati
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 1, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.103-119

Saat ini perusahaan tidak hanya berorientasi pada laporan keuangan saja, namun juga perlu memperhatikan laporan non keuangan, salah satunya adalah pengungkapan aspek ekonomi, lingkungan, dan sosial dalam laporan keberlanjutan. Penelitian ini menguji pengaruh pengungkapan keberlanjutan dan kinerja keuangan terhadap nilai perusahaan dan pengaruh moderasi ukuran perusahaan. Sampel yang digunakan dalam penelitian ini menggunakan perusahaan yang terdaftar pada indeks Sri Kehati yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Pengukuran variabel laporan keberlanjutan menggunakan GRI Standards, kinerja keuangan dengan ROE, nilai perusahaan dengan Tobins’Q, dan ukuran perusahaan dengan total pendapatan. Hasil penelitian menunjukkan bahwa kinerja keuangan (ROE) berpengaruh positif terhadap nilai perusahaan. Sedangkan pengungkapan keberlanjutan dan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan. Ukuran perusahaan dapat memperkuat pengaruh kinerja keuangan (ROE) terhadap nilai perusahaan namun tidak memoderasi pengaruh pengungkapan keberlanjutan terhadap nilai perusahaan. Keterbatasan penelitian ini adalah pengujian dampak pengungkapan keberlanjutan tidak dipisahkan antar sektor, sehingga dapat menimbulkan hasil yang bias karena informasi yang diungkapkan setiap sektor berbeda dari segi materialitasnya. Kata Kunci: Kinerja Keuangan, Ukuran Perusahaan, Nilai Perusahaan, Sustainability Disclosure.

Dampak Pandemi COVID-19 Dan Price Book Value Terhadap Return Saham Stefi, Claudia; Oktorina, Megawati
Jurnal Manajemen Vol. 21 No. 1 (2024): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v21i1.5474

COVID-19 emerged as a worldwide pandemic starting in late 2019. The world economy experienced a major shock and many businesses and corporations went out of business due to the impact of this pandemic. Stock markets in all countries around the world are also experiencing turbulence and extraordinary price fluctuations. This study examines the effect of the COVID-19 pandemic and the Price Book Value ratio on stock returns in Indonesia. The data analysis method uses multiple linear regression methods on stocks that are members of the LQ45 index from 1 January 2020 to 26 November 2021. The results of this study indicate that the increase in COVID-19 cases and Price Book Value has a significant negative effect on stock returns. The results of this study provide empirical evidence that stock prices in the LQ45 index in Indonesia tend to decline when there is a significant increase in the COVID-19 case. Therefore, market participants can be more careful and cautious in taking their portfolio positions in investing in the Indonesian stock market during the COVID-19 pandemic. The limitations of this study show a low R2 coefficient, which means that many other variables still affect stock returns outside of this study. Future research can use other financial ratio variables, dividends and rights issues in explaining their effect on stock returns.

Dampak Pandemi COVID-19 Dan Price Book Value Terhadap Return Saham Stefi, Claudia; Oktorina, Megawati
Jurnal Manajemen Vol. 21 No. 1 (2024): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v21i1.5474

COVID-19 emerged as a worldwide pandemic starting in late 2019. The world economy experienced a major shock and many businesses and corporations went out of business due to the impact of this pandemic. Stock markets in all countries around the world are also experiencing turbulence and extraordinary price fluctuations. This study examines the effect of the COVID-19 pandemic and the Price Book Value ratio on stock returns in Indonesia. The data analysis method uses multiple linear regression methods on stocks that are members of the LQ45 index from 1 January 2020 to 26 November 2021. The results of this study indicate that the increase in COVID-19 cases and Price Book Value has a significant negative effect on stock returns. The results of this study provide empirical evidence that stock prices in the LQ45 index in Indonesia tend to decline when there is a significant increase in the COVID-19 case. Therefore, market participants can be more careful and cautious in taking their portfolio positions in investing in the Indonesian stock market during the COVID-19 pandemic. The limitations of this study show a low R2 coefficient, which means that many other variables still affect stock returns outside of this study. Future research can use other financial ratio variables, dividends and rights issues in explaining their effect on stock returns.

Peningkatan Kapasitas Guru-Guru SD di Kecamatan Tigaraksa dalam Pembuatan Video Animasi Menggunakan Canva Berbasis Artificial Intelligent Wijayanti, Sri Hapsari; Marsudi, Almatius Setya; Oktorina, Megawati; Ratnasusita, Theresia Sri; Fransisca, Leoni
Pelita Masyarakat Vol. 7 No. 1 (2025): Pelita Masyarakat September
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v7i1.15943

Classroom learning at the elementary school level is reported to be more engaging when using animated videos. Canva is a widely used application for creating engaging and interactive educational videos. Canva's integration with artificial intelligence has simplified the process of creating educational videos. Teachers in Tigaraksa Subdistrict, Tangerang Regency, Banten, have been using Canva to create educational videos, but have never created them in animated format using Canva AI. The purpose of this activity is to improve the knowledge and skills of 38 elementary school teachers in Tigaraksa Subdistrict, Tangerang Regency. The activity began with a situation analysis, followed by preparation, implementation, assignment, monitoring, and evaluation. The activity was conducted on May 23 and June 13, 2025. The activity methods included simulation, training, and practice. The results of the activity showed that the increase in teachers' knowledge was moderate (0.50), and teachers' skills in making animated videos were considered good. It was evident that teachers were able to produce educational videos by utilizing the features available in Canva AI. Teachers demonstrated their digital skills by mastering AI-based Canva to vary teaching methods in the classroom.

THE ROLE OF BOARD OF COMMISSIONERS CHARACTERISTICS ON INTEGRATED REPORTING QUALITY Goutama, Beauty Sceneryta; Oktorina, Megawati
Jurnal Akuntansi Multiparadigma Vol 16, No 2 (2025): Jurnal Akuntansi Multiparadigma (Agustus 2025 - Desember 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

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PENGARUH ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN SEBAGAI VARIABEL MEDIASI Lana, Anastasia; Oktorina, Megawati
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.1249

The purpose of this research is to analyze the effect of enterprise risk management to firm value mediated by sustainability report. The sample used was 94 set data from consumer non-cyclical companies and health companies listed on Indonesia Stock Exchange in 2018-2021. The variables used were enterprise risk management, sustainability report, and firm vaue. The results showed that enterprise risk management has a positive effect on firm value and on sustainability report. Sustainability report has not affect on firm value. Sustainability report has not mediated the effect of enterprise risk management to firm value. Keywords: Enterprise Risk Management, Sustainability Report, Firm Value, Mediation

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