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All Journal Jurnal Akuntansi Bisnis International Journal of Environmental, Sustainability, and Social Science PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Journal of Sustainable Community Service Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Business, Management & Accounting Journal Pelita : Jurnal Penelitian, Terapan dan Aplikatif International Journal of Social Science and Community Service
Afly Yessie
Universitas Mercu Buana
Aerospace Engineering Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Veterinary

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THE EFFECT OF CAPITAL STRUCTURE, THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE, AND AUDIT QUALITY ON THE COMPANY'S VALUE Diah Nurdiana; Afly Yessie; Desi Sunarti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 2 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i2.3310

Abstract

This study aims to analyze the influence of capital structure, the implementation of good corporate governance (which is proxied through institutional ownership, managerial ownership, and independent board of commissioners), and audit quality on company value. The main problem of this study arises because of the inconsistent results of previous research on factors that affect the value of companies, especially in the property and real estate sectors in Indonesia. The research method used is quantitative with a descriptive approach. Secondary data was obtained from the annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The sampling technique used purposive sampling with the criteria of companies that reported complete financial statements during the study period. Data analysis was carried out using multiple linear regression through SPSS version 26 with classical assumption test, partial test (t), simultaneous test (F), and determination coefficient (Adjusted R²). The results of the study show that the capital structure has a significant positive effect on the value of the company; institutional ownership and an independent board of commissioners have a significant positive effect; managerial ownership has no significant effect; Meanwhile, audit quality has a positive effect on the company's value. In conclusion, the better the capital structure, corporate governance, and audit quality, the higher the value of companies in the property and real estate sectors on the IDX.Keywords: Capital Structure, Good Corporate Governance, Audit Quality, Company Value
Financial Training for MSMEs: Enhancing Financial Statement Preparation and Audit Understanding in Kembangan District Afly Yessie; Minanari Minanari
International Journal of Social Science and Community Service Vol. 3 No. 3 (2025): July
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v3i3.93

Abstract

This financial training aims to enhance the understanding and skills of MSME managers in Kembangan District in financial statement preparation and financial statement audit. The training is conducted through counseling and hands-on practice methods, covering the basics of accounting, how to prepare financial statements in accordance with the financial accounting standards applicable in Indonesia, and the importance of auditing to ensure the reliability of financial statements. The training results showed a significant improvement in participants' understanding of financial statement preparation and audit processes relevant to MSME needs. This training is expected to make a tangible contribution to improving financial governance in MSMEs in Kembangan District. The program's goal is to boost business transparency, increase access to funding, improve adherence to regulations, and promote lasting business growth and development within the local MSME sector by improving financial management skills.
The Role of Corporate Governance Mechanisms in the Relationship between Green Accounting, Intellectual Capital, and Profitability Fitri Indriawati; Putri Dwi Wahyuni; Minanari Minanari; Afly Yessie
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 2 (2026): BISMA Journal July 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i2.284

Abstract

Mining companies face growing pressure to align environmental responsibility with financial performance, yet whether green accounting and intellectual capital raise profitability may depend on governance and ownership structure. This study examines how green accounting and intellectual capital shape profitability of mining companies in Indonesia and Malaysia, and investigates the moderating role of audit committee size and institutional ownership. The sample consists of 120 firm-year observations from Indonesia and 102 from Malaysia during 2018-2023, selected through purposive sampling based on the availability of annual and sustainability reports. Intellectual capital is measured using Value Added Human Capital (VAHU), while profitability is measured using earnings per share. Data were analyzed using multiple regression and moderated regression analysis in SPSS, performed separately for each country. Green accounting significantly increases profitability in Malaysia but not in Indonesia, while intellectual capital increases profitability in Indonesia but reduces it in Malaysia. Audit committee size weakens the green accounting-profitability relationship in both countries but does not moderate the intellectual capital relationship. Institutional ownership weakens the green accounting relationship only in Indonesia and the intellectual capital relationship only in Malaysia. These findings imply that governance and ownership mechanisms do not uniformly strengthen sustainability-based value creation across institutional contexts.
Co-Authors ANGGRAENI, Lisna Ayudia, Rosalina Desi Sunarti Diah Nurdiana Fitri Indriawati Lusia Sri Aini Mahroji, Mahroji Minanari Minanari Minanari Nurdiana, Diah Nurhasanah Suripto