Articles
<![CDATA[THE EFFECT OF INVESTMENT OPPORTUNITY SET, LAGGED DIVIDEND AND MANAGERIAL OWNERSHIP ON DIVIDEND POLICY ]]>
<![CDATA[Rossiana Sita Ayu Gennusi]]>;
<![CDATA[Novera Kristianti Maharani]]>
<![CDATA[ PAPATUNG: Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Vol 4 No 1 (2021): JURNAL PAPATUNG Volume 4 Nomor 1 Tahun 2021 ]]>
Publisher : <![CDATA[GoAcademica Research dan Publishing ]]>
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DOI: 10.54783/japp.v4i1.418
<![CDATA[The purpose of this study is to examine the factors that influence dividend policy in companies in the consumption industry sector between 2017 and 2019. The market to book value of equity can be used to calculate the investment opportunity set, the lagged dividend can be calculated using the dividend payout ratio from the previous year, managerial ownership can be calculated as a percentage of total share ownership divided by total company shares, and dividend policy can be calculated using the dividend payout ratio. Purposive sampling procedures were used to collect data, and the results were analyzed using multiple linear regression analysis. This study drew 60 samples from a total population of 168. The data is secondary in nature and derived from financial statements. The results of hypothesis testing indicate that investment opportunity set, lagged dividend, and managerial ownership all have an effect on dividend policy. And, to a lesser extent, the investment opportunity set affects dividend policy, while lagged dividends have no effect on dividend policy.]]>
<![CDATA[EFFECT OF ENVIRONMENTAL PERFORMANCE, COMPANY SIZE, AND PROFITABILITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES ]]>
<![CDATA[Putri Handayani]]>;
<![CDATA[Novera Kristianti Maharani]]>
<![CDATA[ PAPATUNG: Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Vol 4 No 1 (2021): JURNAL PAPATUNG Volume 4 Nomor 1 Tahun 2021 ]]>
Publisher : <![CDATA[GoAcademica Research dan Publishing ]]>
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DOI: 10.54783/japp.v4i1.446
<![CDATA[Considering how much impact on the environment due to the business activities of mining companies. So companies need to maximize CSR disclosure to gain the trust of stakeholders so that the company can maintain its business life cycle. Therefore, the company needs to establish good relationships with stakeholders. The disclosure of CSR is in this case seen as the method by which existing information about the environmental and social responsibility activities of the organization can develop a good connection to the stakeholders. This study attempts to assess the impact on disclosure of corporate social responsibility by environmental performance, company volume and profitability. The topic of the study is a mining corporation listed between 2014 and 2019 on the Indonesian stock exchange (IDX). In this investigation, collected data was used. In order to collect the samples for this investigation, purposive samples were used. This study uses descriptive statistics to assess the data, whilst the hypotheses can be evaluated via multiple linear regression. Hypotheses show that corporate social responsibility disclosure has little and little impact on the environmental performance and size of the company (CSR). Profitability has a strong beneficial impact on company social responsibility disclosure (CSR). In addition, the disclosure of corporate social responsibility (CSR) is favorably and considerably influenced when environmental performances, firm size and profitability are examined together.]]>
<![CDATA[Pengaruh Corporate Social Responsibility Disclosure Terhadap Profitabilitas Dan Nilai Perusahaan ]]>
<![CDATA[Mustika Zuhriah]]>;
<![CDATA[Novera Kristianti Maharani]]>
<![CDATA[ Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol 16, No 2: Al Qalam (Maret 2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan ]]>
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DOI: 10.35931/aq.v16i2.934
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap profitabilitas yang diproksikan dengan Return on Equity (ROE), Earning per Share (EPS) dan nilai perusahaan yang diproksikan dengan Tobin’s Q. Pengukuran tanggung jawab sosial perusahaan menggunakan pedoman pengungkapan Global Reporting Initiative Generation Four (GRI-G4). Sampel penelitian terdiri dari 31 perusahaan yang dipilih menggunakan metode purposive sampling dari 59 perusahaan yang terdaftar dalam sektor consumer goods Bursa Efek Indonesia pada 2018-2020. Teknik analisis data menggunakan analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa pengungkapan tanggung jawab sosial perusahaan berdampak positif terhadap profitabilitas yang diproksikan dengan ROE, pengungkapan tanggung jawab sosial perusahaan berdampak positif terhadap profitabilitas yang diproksikan dengan EPS, pengungkapan tanggung jawab sosial perusahaan berdampak positif terhadap nilai perusahaan yang diproksikan dengan Tobin’s Q.]]>
<![CDATA[Dampak Corporate Social Responsibility, Prediksi Kebangkrutan dan Perputaran Kas pada Kinerja Keuangan ]]>
<![CDATA[Feni Febriana]]>;
<![CDATA[Novera Kristianti Maharani]]>
<![CDATA[ Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol 16, No 2: Al Qalam (Maret 2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan ]]>
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DOI: 10.35931/aq.v16i2.951
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis pengaruh Corporate Social Responsibility, Prediksi Kebangkrutan dan Perputaran Kas pada Kinerja Keuangan. Penelitian ini menggunakan jenis penelitian kuantitatif dengan desain penelitian kausal antar variabel. Penelitian menggunakan data sekunder dengan populasi perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2020. Analisis data menggunakan uji statistik deskripsi, uji asumsi klasik, dan pengujian hipotesis. Berdasarkan hasil penelitian, dapat disimpulkan bahwa Corporate Social Responsibility berpengaruh positif terhadap return on asset, prediksi kebangkrutan tidak memiliki efek moderasi positif terhadap keterlibatan CSR, perputaran kas tidak berpengaruh terhadap Return on Asset, Corporate Social Responsibility, prediksi kebangkrutan dan perputaran kas berpengaruh positif terhadap Return on Asset.]]>
<![CDATA[The Effect of Utilization of Accounting Information Systems and Quality of Human Resources on the Quality of Financial Reports ]]>
<![CDATA[Hansen Kant Wee Han]]>;
<![CDATA[Novera Kristianti Maharani]]>
<![CDATA[ Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol 16, No 2: Al Qalam (Maret 2022) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan ]]>
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DOI: 10.35931/aq.v16i2.952
<![CDATA[The purpose of this study is to determine the influence of Accounting Information System utilization and human resource quality on the quality of financial reports. For the 2018-2020 timeframe, this research will focus on Sahabat Agro Group Ltd, an oil palm plantation company. Primary data were collected using questionnaires with a total of 36 samples. In this study, descriptive statistics, validity and reliability tests, classical assumption tests, and hypothesis testing are used in the analysis. The findings indicate that while the deployment of accounting information systems improves the quality of financial reports, the quality of human resources improves the quality of financial reports. Simultaneous usage of accounting information systems with high-quality human resources, on the other hand, improves the quality of financial reporting.]]>
<![CDATA[PENGARUH PROFITABILITAS, LAGGED DIVIDEND, DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN ]]>
<![CDATA[Hanifah Elka Yani]]>;
<![CDATA[Novera Kristianti Maharani]]>
<![CDATA[ AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 2 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL ]]>
Publisher : <![CDATA[GoAcademica Research dan Publishing ]]>
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DOI: 10.54783/jin.v4i2.570
<![CDATA[The purpose of this study was to determine whether profitability, lagged dividend, and investment opportunity set affect dividend policy. The analysis in this study uses descriptive statistics, while hypothesis testing uses multiple linear regression, with the addition of a variable, namely the investment opportunity set as a gap theory from previous research which is still rarely studied. The results of this study indicate that there is a simultaneous influence between profitability, lagged dividend, and investment opportunity set on dividend policy. Partially, profitability and lagged dividend have a positive effect on dividend policy. While the Investment Opportunity Set partially negative effect on dividend policy. With the results of the coefficient of determination which shows that 43.8% of the dividend policy with the dimensions of the Dividend Payout Ratio (DPR) is influenced by the variables of Profitability, Lagged Dividend, and Investment Opportunity Set, the remaining 56.2% can be influenced by other variables.]]>
<![CDATA[PENGARUH PROFITABILITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Adian Sahyu]]>;
<![CDATA[Novera Kristianti Maharani]]>
<![CDATA[ Komitmen: Jurnal Ilmiah Manajemen Vol 4, No 1 (2023): KOMITMEN: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[FEBI UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/jim.v4i1.24479
<![CDATA[The purpose of this study is to determine whether profitability, solvency, and activity can affect company value. The independent variables used in this study are profitability proxied by Return On Equity, solvency proxied by Debt to Equity Ratio, and activity proxied by Total Asset Turn Over. The population used in this study were 47 companies, which are service industry companies. The wholesale trade sub-sector of production goods and consumer goods listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period was 47 companies, with samples taken from 13 companies. so that the total sample data is 65, and the sample selection procedure is carried out by applying the purposive sampling method. The analysis in this study uses multiple regression with the SPSS version 26 application. The results of this study indicate that profitability have a positive effect on company value, solvency and activity have no effect on company value.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Minat Pemilihan Karir sebagai Akuntan Publik ]]>
<![CDATA[Febi Arianti]]>;
<![CDATA[Novera Kristianti Maharani]]>
<![CDATA[ JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 7 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan) ]]>
Publisher : <![CDATA[STKIP Yapis Dompu ]]>
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DOI: 10.54371/jiip.v6i7.1817
<![CDATA[Mahasiswa akuntansi pada akhirnya akan memasuki dunia kerja setelah lulus dan juga akan didorong untuk memilih karir akuntansi, salah satunya akuntan publik. Latar belakang penelitian ini adalah masih rendahnya jumlah akuntan publik di Indonesia. Hal ini menimbulkan perbedaan antara jumlah akuntan publik dengan permintaan jasa akuntan publik oleh bisnis, dimana jumlah akuntan publik yang tersedia lebih kecil dari yang dibutuhkan. Tujuan dari penelitian ini adalah untuk menguji pengaruh sikap terhadap perilaku, norma subjektif, persepsi kontrol perilaku, terhadap minat pemilihan karir sebagai akuntan publik oleh mahasiswa akuntansi Universitas Esa Unggul Kebun Jeruk. Data yang digunakan untuk penelitian bersumber dari data primer berupa jawaban responden dari kuisioner yang dibagikan. Analisis ini melibatkan sebanyak 110 responden dengan teknik pengambilan sampel menggunakan rumus slovin. Dengan mengunakan teknik analisis regresi linear berganda dengan alat SPSS, maka diperoleh hasil penelitian bahwa baik secara parsial maupun simultan, sikap terhadap perilaku, norma subjektif dan persepsi kontrol perilaku individu berpengaruh positif dan signifikan terhadap minat mahasiswa dalam pemilihan karir sebagai akuntan publik.]]>
<![CDATA[PENGARUH MODAL INTELEKTUAL, DANA PIHAK KETIGA, DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS ]]>
<![CDATA[Stephanie Carolina]]>;
<![CDATA[Novera Kristianti Maharani]]>
<![CDATA[ JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2023): November ]]>
Publisher : <![CDATA[CV. KAMPUS AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jiem.v1i3.206
<![CDATA[Profitability is very important for the company for its survival. The purpose of this study was to determine the effect of intellectual capital, third party funds, and non-performing loans on the profitability of banking sector companies listed on the Indonesia Stock Exchange in 2018-2022. The implementation of this research uses a causality associative research design with secondary data types. The sampling technique used purposive sampling and obtained as many as 23 companies that meet the criteria that generate profits and have intellectual capital data from a total population of 55 companies with a research period of 115 years, so that 115 sample data were obtained. This study utilizes a multiple linear regression analysis model. The results showed that intellectual capital has a positive effect on profitability as measured using the value added intellectual coefficient (VAIC), third party funds have a positive effect on profitability by adding up demand deposits, savings and deposits. Then non-performing loans have a negative effect on profitability. Future researchers are expected to consider or add other variables that can affect profitability, such as sales growth, leverage, dividend policy, inflation rates and interest rates on different research objects. Factors from intellectual capital, third party funds, and non-performing loans can be used as the main reference for companies in an effort to increase their profitability.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Likuiditas, Risiko Bisnis, dan Profitabilitas Terhadap Nilai Perusahaan ]]>
<![CDATA[Fitria Dewi]]>;
<![CDATA[Novera Kristianti Maharani]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v6i9.8016
<![CDATA[The purpose of this study is to empirically evaluate how firm size, liquidity, business risk and profitability affect firm value. The independent variables in the study consist of firm size using the natural logarithm proxy of total assets, liquidity using the Current Ratio proxy, business risk using the natural logarithm proxy of the standard deviation of earnings before interest and tax (EBIT), and profitability using the Return on Equity proxy. Firm value is determined as the dependent variable using the Price Book Value proxy. Using purposive sampling technique, there are 13 companies as samples from a population of 20 health companies listed on the IDX from 2020 to 2023. Multiple liner regression analysis was used to test secondary data from financial reports, as well as the company's annual report. Partially, firm size and liquidity are not indicated to affect firm value, while business risk and profitability have a positive influence on firm value.]]>
