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All Journal AKRUAL: Jurnal Akuntansi J-MACC : Journal of Management and Accounting Jurnal Impresi Indonesia ASERSI : Jurnal Akuntansi Terapan dan Bisnis Seminar Nasional Ilmu Terapan Priviet Social Sciences Journal Indonesian Journal of Innovation Multidisipliner Research
Yulia Setyarini
Fakultas Ekonomi Universitas Widya Kartika Surabaya
Religion Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN (PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2021 – 2023) Adimas Sutrisno; Yulia Setyarini
J-MACC Vol 8 No 2 (2025): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i2.10732

Abstract

Corporate value plays a crucial role in the business world, with the realization of optimal corporate value being the main goal that every business entity wants to achieve. This study was conducted with the aim of determining whether independent boards of commissioners, boards of directors, audit committees, institutional ownership, managerial ownership, corporate social responsibility, and intellectual capital have an influence on the valuation of a company. This study was conducted on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the period 2021–2023. The data collection technique used in this study was based on purposive sampling, with a population of 93 companies and a sample of 50 companies. The data processing technique used in this study was SPSS (Statistical Package for the Social Sciences). The findings of this study indicate that independent boards of commissioners influence company value, boards of directors influence company value, audit committees do not influence company value, institutional ownership does not influence company value, managerial ownership influences company value, corporate social responsibility does not influence company value, and intellectual capital does not influence company value. Keywords: Company value, Good corporate governance, Corporate social responsibility, Intellectual capital.
The effect of leverage, liquidity, and accounting conservatism on tax avoidance with financial distress as a moderating variable: (Food and Beverage Subsector Companies in 2021-2023) Vic Vincent Salim; Yulia Setyarini
Priviet Social Sciences Journal Vol. 5 No. 8 (2025): August 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i8.669

Abstract

This study investigates how leverage, liquidity, and accounting conservatism impact tax avoidance. This study also investigates whether financial hardship can mitigate the association between tax avoidance and accounting conservatism. Using a purposive sampling technique, 63 food and beverage businesses listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023 constitute the sample for this study, yielding 189 observations in total. Multiple linear regression was used to analyze the data using SPSS PROCESS macro.. The findings indicate that (1) leverage significantly affects tax evasion. (2) Tax evasion is not significantly affected by liquidity. (3) The Effective Tax Rate (ETR) is significantly positively impacted by accounting conservatism, suggesting that conservatism actually lowers tax evasion. (4) It has been demonstrated that the association between tax evasion and accounting conservatism cannot be mitigated by financial hardship. that improves tax compliance, irrespective of the state of the business's finances.The findings suggest that corporate management should more carefully consider the actions taken and their associated risks concerning tax obligations.
Analisis Penerapan Sistem Pengendalian Internal terhadap Proses Siklus Penjualan pada PT Java Vapor Indonesia Devina Stephanie Tanuwijaya; Yulia Setyarini
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.1695

Abstract

Meningkatnya tren penggunaan vape sebagai alternative rokok konvensional yang telah mendorong pertumbuhan industry vape, terutama di kalangan anak muda. Pertumbuhan tersebut menyebabkan peningkatkan aktivitas penjualan dan persaingan usaha. Penelitian ini bertujuan untuk menganalisis penerapan sistem pengendalian internal pada siklus penjualan kredit di PT Java Vapor Indonesia yang berdasarkan kerangka Committee of Sponsoring Organizations of the Treadway Commission (COSO). Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Analisis ini dilakukan berdasarkan dengan lima komponen COSO, yaitu lingkungan pengendalian, penilaian risiko aktivitas pengendalian, informasi dan komunikasi, serta pengawasan. Hasil penelitian menunjukan bahwa secara umum PT Java Vapor Indonesia telah menerakan sistem pengendalian internal yang cukup baik dan sebagian besar telah sesuai dengan prinsip COSO. Perusahaan juga telah memiliki struktur organisasi yang jelas, SOP yang sudah ada, dan sistem ERP, serta mekaniskme pengawasan dan pengendalian yang mendukung efektivitas operasional. Namun, masih ada ditemukan beberapa kelemahan, seperti adanya rangkap jabatan, dan human error dalam proses pengiriman barang, kendala pada sistem ERP, komunikasi internal yang belum sepenuhnya efektif, serta belum optimalnya penyesuaian pengendalian terhadap perubahan struktur organisasi. Oleh karena itu, perusahaan perlu melakukan perbaikan pada aspek-aspek tersebut agar sistem pengendalian internal dapat berjalan lebih efektif dan optimal.
Co-Authors Adimas Sutrisno Cindy Yustisia Devina Stephanie Tanuwijaya Dynna Vaiftyan Sarie Esther Priscila Chandra Eufrasia Ogi Danta Putri Jesselyne Ameris Santoso Marshela Sutrisno Nerissa Arviana Setiadi Suklimah Ratih Veronica Beauty Vic Vincent Salim Vivian Novita Winda Sari Yunita Setiawati