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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal ULTIMA Accounting Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Pemberdayaan Ekonomi Jurnal Studi Pemerintahan dan Akuntabilitas Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Jurnal Abdimas Multidisiplin International Journal of Economics, Commerce, and Management Goodwood Akuntansi dan Auditing Reviu
Retno Yuni Nur Susilowati
Universitas Lampung
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Digital Startup Dicky Aditia; Fitra Dharma; Retno Yuni Nur
Goodwood Akuntansi dan Auditing Reviu Vol. 1 No. 1 (2022): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v1i1.1454

Abstract

Purpose: Based on the liquidity ratios, profitability ratios, solvency ratios, and activity ratios of digital startup businesses listed on the Indonesia Stock Exchange in 2017–2021, this study seeks to ascertain the impact of financial performance the value of a firm. Research methodology: Purposive sampling was utilized in this study to narrow down the sample until a final sample of 12 firms was chosen. It became clear that the study data were typically dispersed during the observation time. No variables departed from the conventional assumptions according to the test of normality, test of multicollinearity, test of heteroscedasticity, and test of autocorrelation. This demonstrates that the multiple-linear regression equation model's criteria were satisfied by the data that was provided. Results: The study's findings demonstrate that while the activity ratio has a considerable positive impact on business value, the liquidity ratio, profitability ratio, and solvency ratio do not. Limitations: The year of observation is still fairly short and there are only four independent variables. Contribution: This study is anticipated to be helpful for investors in making decisions, researchers in expanding their knowledge, and businesses in formulating regulations.
ANALISIS PENGUNGKAPAN INFORMASI BERBASIS WEB PADA PERUSAHAAN PUBLIK DI BURSA EFEK INDONESIA (SEBUAH STUDI ANALISIS KONTEN ATAS IMPLEMENTASI POJK NO. 8 TAHUN 2015) Liza Alvia; Retno Yuni Nur Susilowati; R. Weddie Andriyanto
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 2 (2024): JAK Volume 29 No 2 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i2.2577

Abstract

Penelitian ini dilatarbelakangi oleh pesatnya perkembangan teknologi digital dan sosial media yang berimplikasi pada perubahan lingkungan pengungkapan konvensional (paper based) ke pengungkapan digital (internet of things) (Miller & Skinner, 2015). Otoritas Jasa Keuangan Republik Indonesia (OJK-RI) merespon pesatnya perubahan teknologi tersebut dengan menerbitkan POJK No. 8 Tahun 2015 tentang kewajiban emiten mengungkapkan informasi melalui situs web emiten di laman web perusahaan. Penelitian ini bertujuan untuk mengonfirmasi compliance theory atas implementasi POJK No. 8 Tahun 2015 terhadap kinerja pengungkapan informasi korporasi berbasis web. Secara khusus, penelitian ini akan mengevaluasi ketaatan perusahaan publik di Bursa Efek Indonesia dalam mengungkapkan (1) informasi umum emiten atau perusahaan publik; (2) informasi bagi pemodal atau investor; (3) informasi tata kelola perusahaan; dan (4) informasi tanggung jawab sosial pada laman website perusahaan pasca 5 (lima) tahun implementasi POJK No. 8 Tahun 2015. Penelitian ini mengembangkan Indeks Pengungkapan Informasi Korporasi (IPIK) berbasis website melalui pendekatan analisis konten (content analysis) sesuai item pengungkapan POJK No. 8 Tahun 2015 pada 649 perusahaan go publik di Indonesia. Hasil studi menunjukkan bahwa secara umum kinerja IPIK perusahaan masih relatif rendah, yaitu 52%. Fenomena rendahnya kinerja IPIK menunjukkan bahwa respon managerial terhadap regulasi pengungkapan informasi korporasi berbasis web masih rendah. Lemahnya penegakan hukum (law enforcement) dari pihak regulator menjadi salah satu penyebab rendahnya kinerja IPIK. Studi ini mengonfirmasi compliance theory atas respon managerial terhadap implementasikan POJK No. 8 Tahun 2015.
Pengaruh Carbon Emission Disclosure dan Good Corporate Governance terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2017-2022 Fasya, Muhammad; Susilowati, Retno Yuni Nur; Septiyanti, Ratna; Kusumawardani, Niken
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v4i1.3403

Abstract

Purpose: This study aims to identify the impact of carbon emission disclosure, independent commissioners, and institutional ownership on firm value. Research methodology: The population used in this study consists of transportation and logistics sector business entities registered on the Indonesia Stock Exchange during the period of 2017-2022, quatitative methods, and SPSS applications. Result: This study concludes that carbon emission disclosure has an effect on firm value. Meanwhile, independent commissioners have no effect on firm value and institutional ownership has an effect on firm value. Limitations: This study identified limitations, specifically in the examination where several business entities were not included in the research sample, resulting in an incomplete sample. Contribution: This study provides empirical evidence that contributes to the literature on the impact of carbon emission disclosures, independent commissioners, and institutional ownership on firm value. Additionally, this study is expected to inform policies related to environmental responsibility in compliance with the Republic of Indonesia Presidential Regulation Number 98 of 2021 on greenhouse gas emission control in national development and OJK Regulation No. 30/SEOJK.04/2016 on corporate obligations to include environmental disclosures in annual reports.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN, DAN KEPUTUSAN HUTANG TERHADAP NILAI PERUSAHAAN : (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) M. Adam Majid Aditama; Retno Yuni Nur Susilowati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v4i1.3020

Abstract

This research aims to determine the influence of institutional ownership, dividend policy and decisions on the value of construction and building subsector companies listed on the Indonesian stock exchange for the 2018-2022 period. This research uses quantitative methods, data collection techniques with documentation methods, which involve collecting and evaluating secondary data from companies in the construction and building subsector which have been published by the Indonesian stock exchange for the 2018-2022 period. Data were analyzed using descriptive statistical methods and classification assumption tests. The results of the research show that institutional ownership has no effect on company value, dividend policy calculated using the dividend payout ratio method has a positive effect, and debt decisions calculated using the debt to equity ratio method have a positive effect on the value of construction and construction subsector companies listed on the Indonesian Stock Exchange period 2018-2022.
Pengaruh Leverage, Profitabilitas, dan Manajemen Laba Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Kontrol Ashar Rahmanda, Fadel; Yuni Nur Susilowati, Retno
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 3 No 1 : September (2024): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidika
Publisher : Shofanah Media Berkah

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

Abstract

This research examines the influence of leverage, profitability, and earnings management on tax avoidance, with firm size as a control variable. The population used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample selection was done using purposive sampling, resulting in a sample of 50 companies. The type of data used in this study is secondary data, and the data collection method is documentation. The data analysis method employed is multiple linear regression analysis, which was analyzed using SPSS 25. The results of this study conclude that leverage does not have an effect on tax avoidance. However, profitability and earnings management do have an effect on tax avoidance. This study has limitations, namely in the testing of this research, the sample size was determined using specific criteria (purposive sampling). Additionally, the use of outlier processes in the normality test reduced the amount of data available. The results of this study are expected to enhance understanding and insight regarding tax avoidance and the influence of leverage, profitability, and earnings management on tax avoidance. Additionally, this research is hoped to serve as a consideration for lawmakers in clarifying the provisions in the taxation regulations as stated in Law No. 36 of 2008.
Impact of Fair Value Measurement and Disclosure of Biological Assets Based on PSAK 69 on Agricultural Firm Value (2018-2022) Fidelys Grecia Hutabarat; Retno Yuni Nur Susilowati; Liza Alvia; Widya Rizky Eka Putri
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i4.252

Abstract

The agricultural sector plays an important role in Indonesia's capital markets, making a significant contribution to the economy despite facing the challenges of the COVID-19 pandemic. The consistent growth of this sector, marked by an increase in contribution to GDP by 2.20% in 2020 and 12.4% in 2022, has attracted investor interest. To support better investment decisions, agricultural companies need to improve the quality of the financial information they present. The implementation of PSAK 69, which requires disclosure of the fair value of biological assets, is an important step in increasing corporate transparency and accountability. This research aims to empirically test the influence of the fair value of biological assets and disclosure of biological assets on firm value in the Indonesian agricultural sector for the 2018-2022 period. The research was conducted using multiple linear regression analysis. The research results show that disclosure of biological assets has a positive effect on increasing firm value, while the fair value of biological assets does not have a significant effect.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit, dan Konflik Bondholders-Shareholders Terhadap Konservatisme Akuntansi Naufal, M. Fakhri Adli; Susilowati, Retno Yuni Nur; Sudrajat, Sudrajat; Azhar, Rialdi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5879

Abstract

This study aims to examine the effect of institutional ownership, managerial ownership, independent board of commissioners, audit committee, and bondholders-shareholders conflict on property and real estate companies listed on the Indonesia Stock Exchange in 2018-2022. This research is a type of quantitative research using secondary data from the Indonesia Stock Exchange and the official website of each company. The sample determination method used purposive sampling and obtained a sample of 23 companies with an observation period of 5 years so that the total research sample was 111 data. The data analysis technique used is multiple linear regression using SPSS 27 software. Based on the research results, it was found that institutional ownership, managerial ownership, independent board of commissioners, audit committee and bondholders-shareholders conflict simultaneously affect accounting conservatism. Partially, the independent board of commissioners has a positive effect on accounting conservatism and the audit committee has a negative effect on accounting conservatism. However, this study did not find any influence between the variables of institutional ownership, managerial ownership, and bondholders-shareholders conflict on accounting conservatism.
Co-Authors Ashar Rahmanda, Fadel Azhar, Rialdi Chara Pratami Tidespania Tubarad Dharma, Fitra Dicky Aditia Fasya, Muhammad Fidelys Grecia Hutabarat Fitra Dharma Fitriyani Fitriyani Liza Alvia Liza Alvia Liza Alvia Liza Alvia M. Adam Majid Aditama Naufal, M. Fakhri Adli Neny Desriani Neny Desriani Niken Kusumawardani Ninuk Dewi Kesumaningrum R. Weddie Andriyanto Ratna Septiyanti rindu rika gamayuni Rona Majidah Salma Indrianti Slamet Sugiri Sudrajat Sudrajat Syaharani Noer Fathia Usep Syaipudin Widya Rizky Eka Putri Yuztitya Asmaranti