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All Journal The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Indonesian Journal of Economic & Management Sciences (IJEMS) Oikonomia : Journal of Management Economics and Accounting Nomico
Dewi, Susana
STIE La Tansa Mashiro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT SERTA DAMPAKNYA KEPADA NILAI PERUSAHAAN Susana Dewi
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.361

Abstract

This study aims to examine the effect of firm size and profitability on the disclosure of sustainability report and its impact to company value. The research was conducted on mining manufacturing industries in Indonesia listed on Indonesia Stock Exchange year 2011-2017. Company size measured using total asset logarithm natural, profitability measured using ROA, ROE, PM, sustainability report disclosure measured using SRDI based on Global Reporting Index (GRI) indicator, company value measured using PBV. The sample of research using purposive sampling method. The research design is quantitative, secondary data type, data source obtained from www.idx.co.id, yahoo finance.com, internal website of each company and Investment Gallery of Indonesia Stock Exchange Untirta Serang. Data analysis techniques use classical assumption test, multiple linear regression analysis and simple linear regression analysis using Statistical Package The Social Science (SPSS). The test results prove that the size of the company affect the disclosure sustainability report. Profitability has no effect on the disclosure of sustainability report. The disclosure of sustainability report has no effect on company value.
KODE ETIK DAN TATA LAKU DALAM MENJAGA EKSISTENSI AKUNTAN (STUDI PADA SAUNG ANGKLUNG UDJO) Susana Dewi; Karsam Karsam; Erfan Erfiansyah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i1.717

Abstract

The industrial revolution 4.0 and Society 5.0 affects all aspects of the order of life, which causes the accounting profession to carry out transformations but still uphold the code of conduct and professionalism. This study aims to determine the ethics in the accounting profession's behavior in carrying out the transformation to the Industrial Revolution 4.0 and the Era of Society 5.0. Methods This research uses a qualitative study approach with an interpretive paradigm. The sample in this study was Saung Angklung Udjo-Bandung, West Java, which was held in early November 2021. The data was obtained by interviewing sources from the PR/Marketing, the Production and Warehouse, and the Art Performance Department. The results showed that the pamali culture in Saung Angklung Udjo as a Sundanese cultural heritage is still very strong, especially in the manufacture of angklung and the selection of raw materials, the behavior in playing the art of angklung to face the socialites of the changes in the era of the industrial revolution 4.0 towards the era of sosiety 5.0, Saung Angklung Udjo must do digital transformation, this is in line with the role of accountants in the pandemic era in order to pass the industrial era 4.0 to welcome the era of society 5.0, it is necessary to transform in various fields but still uphold the code of ethics and professionalism of accountants. By carrying out the transformation, accountants should be able to reduce deviations from the code of conduct by complying with the code of ethics, among others; Professional Responsibility, Public Interest, Integrity, Objectivity, Professional Competence and Due Care, Confidentiality, Professional Conduct and Technical Standards. This study learns more about the transformation of accountants by maintaining a pamali culture or code of ethics, code of conduct and professionalism of accountants in dealing with the socialites of the industrial revolution 4.0 towards the era of society 5.0.
The Role of Internal Audit, Code of Ethics, and Independence on Audit Quality (Case Study at the Inspectorate Office of Banten Province in 2022) Susana Dewi; Humairoh As Salma; Karsam; Paniran; Herlina
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 1 (2023): February, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i1.3231

Abstract

In order to realize good governance, which is like good governance, it is hoped that regional governments can increase transparency, accountability, and fairness in regional financial management. This study aims to analyze the role of internal audit on audit quality, the role of a code of ethics on audit quality, independence on audit quality and the influence of the role of internal audit, code of ethics and independence on audit quality. This research uses quantitative methods. The population used in this study were 67 respondents/auditors in the Insectorate Office of Banten Province. Sampling used a purposive sampling method using primary data, the primary data in this study was in the form of data from questionnaires distributed. Research data were analyzed using multiple linear regression analysis with the help of SPSS version.25. The results of this study found that Internal Audit has no partial effect on Audit Quality, the Code of Ethics and Independence has a partial effect on Audit Quality. Internal Audit, Code of Ethics and Independence simultaneously have a positive and significant effect on Audit Quality
PENGARUH NET PROFIT MARGIN (NPM), RETURN ON ASSET (ROA) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR KOSMETIK DAN KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BEI Sri Intan Purnama; Heni Ahmayani; Susana Dewi; Wahyu Hari Prihantono; Herlina
The Asia Pacific Journal Of Management Studies Vol 12 No 3 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i3.1520

Abstract

This study aims to prove whether there is a significant influence of Net Profit Margin (NPM), Return on Assets (ROA), and Earning Per Share on Stock Prices both partially and simultaneously in Cosmetics and Household Needs sub-sector companies for the period 2010-2024. The data in this study uses secondary data in the form of financial reports obtained through the Indonesia Stock Exchange website www.idx.co.id, with a sampling technique using purposive sampling resulting in a sample of 82 cosmetics and household needs sub-sector companies. The analytical tool used in this study is Eviews 12, the data prerequisite test uses the classical assumption test consisting of the normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, while the data analysis technique uses panel data regression analysis, partial test, simultaneous F test, correlation test and coefficient of determination test. The results of the study show that Net Profit Margin and Return on Assets have a significant effect on Stock Prices, partially. While Earning Per Share does not have a significant effect on Stock Prices partially. Meanwhile, simultaneously, Net Profit Margin (NPM), Return on Assets (ROA) and Earning Per Share (EPS) have a significant effect on stock prices..
The Influence Of Regional Financial Management Information System, The Role Of Internal Auditors And Human Resources Competence On The Quality Of Financial Statements Of Lebak Regency Government Susana Dewi; Firmansyah Firmansyah; Herlina Herlina; Sri Intan Purnama; Anatasya Mawardiah
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 1 (2024): Oikonomia-December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i1.328

Abstract

The Effect of Regional Financial Management Information Systems, the Role of Internal Auditors and Human Resource Competencies on the Quality of Lebak Regency Government Financial Statements. The purpose of this study was to examine the effect of the Regional Financial Management Information System, the Role of the Internal Auditor, and the Competence of Human Resources on the Quality of the Lebak Regency Government Financial Statements. This research uses quantitative research methods. Data obtained from primary data, namely through distributing questionnaires. This research sample was conducted at 32 OPDs in Lebak Regency. With the sample retrieval method is purposive sampling. The research respondents were PPK- SKPD (Financial Administration officer - Regional Work Unit), Treasurer and SIPKD Operator. The data processing tool used in this study used SPSS version 25 using multiple linear regression analysis techniques. The results of this study indicate that partially the Regional Financial Management Information System and the Role of the Internal Auditor have a positive and significant effect on the Quality of Financial Statements. While the Competence of Human Resources has no significant effect on the Quality of Financial Statements. And simultaneously the variables of the Regional Financial Management Information System, the Role of the Internal Auditor and Human Resource Competencies have a positive and significant effect on the Quality of Financial Statements of the Lebak Regency Government
The Influence Of Regional Financial Management Information System, The Role Of Internal Auditors And Human Resources Competence On The Quality Of Financial Statements Of Lebak Regency Government Susana Dewi; Firmansyah Firmansyah; Herlina Herlina; Sri Intan Purnama; Anatasya Mawardiah
Nomico Vol. 1 No. 11 (2024): Nomico-December
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/aembsc66

Abstract

The Effect of Regional Financial Management Information Systems, the Role of Internal Auditors and Human Resource Competencies on the Quality of Lebak Regency Government Financial Statements. The purpose of this study was to examine the effect of the Regional Financial Management Information System, the Role of the Internal Auditor, and the Competence of Human Resources on the Quality of the Lebak Regency Government Financial Statements. This research uses quantitative research methods. Data obtained from primary data, namely through distributing questionnaires. This research sample was conducted at 32 OPDs in Lebak Regency. With the sample retrieval method is purposive sampling. The research respondents were PPK-SKPD (Financial Administration officer - Regional Work Unit), Treasurer and SIPKD Operator. The data processing tool used in this study used SPSS version 25 using multiple linear regression analysis techniques. The results of this study indicate that partially the Regional Financial Management Information System and the Role of the Internal Auditor have a positive and significant effect on the Quality of Financial Statements. While the Competence of Human Resources has no significant effect on the Quality of Financial Statements. And simultaneously the variables of the Regional Financial Management Information System, the Role of the Internal Auditor and Human Resource Competencies have a positive and significant effect on the Quality of Financial Statements of the Lebak Regency Government.
Co-Authors Anatasya Mawardiah Erfan Erfiansyah Firmansyah Firmansyah Heni Ahmayani Herlina Herlina Herlina Herlina, Herlina Humairoh As Salma Intan Purnama, Sri Karsam Karsam Karsam Paniran Paniran Wahyu Hari Prihantono