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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Ilmiah Wahana Akuntansi Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik AKSELERASI: Jurnal Ilmiah Nasional Jurnal Ilmiah Wahana Pendidikan Komitmen : Jurnal Ilmiah Manajemen Jurnal Ekonomi Bisnis dan Akuntansi MES Management Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Research of Social Science, Economics, and Management MULTIPLE: Journal of Global and Multidisciplinary Jurnal Ilmiah Ekonomi dan Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Inovasi Global Journal of Ekonomics, Finance, and Management Studies Ulil Albab
Maharani, Novera Kristianti
Universitas Esa Unggul
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Analisis Faktor-Faktor yang Mempengaruhi Minat Pemilihan Karir sebagai Akuntan Publik Febi Arianti; Novera Kristianti Maharani
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 7 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54371/jiip.v6i7.1817

Abstract

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.
PENGARUH MODAL INTELEKTUAL, DANA PIHAK KETIGA, DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS Stephanie Carolina; Novera Kristianti Maharani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2023): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i3.206

Abstract

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.
The Effect of Enterprise Risk Management, Firm Size, Profitability, Leverage, and Managerial Ownership on Firm Value Nur Halimah, Sundus; Kristianti Maharani, Novera
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.012

Abstract

The phenomenon of a Tobin's q value of less than 1 indicates a decrease in firm value. Knowing the effect of ERM (Enterprise Risk Management), firm size as proxied by ln (total assets), profitability as proxied by return on assets, leverage as proxied by debt to equity ratio, and managerial ownership on firm value by Tobin's q in conventional commercial banks listed on the IDX in 2017-2022 is the aim of the study. Quantitative methods used in this study and data analysis using SPSS 26. The number of samples is 84 data. Firm value impacted simultaneous by ERM, firm size, profitability, leverage, managerial ownership. In the partial test, firm value have no impacted by ERM and managerial ownership, the firm value has a significant negative impacted by firm size, while the firm value show results that have a significant positive impacted by profitability and leverage variables. Other variables can be added in further study such as bank health calculation ratios, including non-performing loans, so that you can get a regression model with high value.
PENGARUH PENGETAHUAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Aliviany, Delira; Kristianti Maharani, Novera
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i3.2550

Abstract

Tax compliance is an obedient and obedient attitude carried out by taxpayers in carrying out tax obligations. Therefore compliance has always been an important factor in increasing tax revenues as the country's main source of national development. This study aims to analyze the effect of taxpayer knowledge, quality of tax authorities and tax sanctions on individual taxpayer compliance in DKI Jakarta Province. This study uses primary data obtained from respondents' answers to the statements given in the form of a questionnaire. The population of this study is individual taxpayers who have a NPWP and are registered at the KPP DKI Jakarta Administrative City Region. Sampling in this study used a convenience sampling technique which then obtained 100 respondents. The data analysis used in this research is validity and reliability test, descriptive statistical analysis, classic assumption test, and multiple linear regression analysis. Based on the results of the analysis with the help of SPSS software, it shows that taxpayer knowledge has a significant effect on taxpayer compliance, while the quality of tax authorities and tax sanctions do not have a significant effect on taxpayer compliance.
Pengaruh Efisiensi Modal Kerja, Solvabilitas, Likuiditas Terhadap Profitabilitas Lindawati; Novera Kristianti Maharani
MULTIPLE: Journal of Global and Multidisciplinary Vol. 2 No. 3 (2024): Maret
Publisher : Institute of Educational, Research, and Community Service

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

Abstract

Profitabilitas menjadi hal yang sangat penting bagi perusahaan demi keberlangsungan hidupnya. Tujuan penelitian ini untuk mengetahui pengaruh efisiensi modal kerja, solvabilitas, likuiditas terhadap profitabilitas perusahaan sektor food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Pelaksanaan penelitian ini menggunakan desain penelitian asosiatif kausalitas dengan jenis data sekunder. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sebanyak 19 perusahaan yang memenuhi kriteria dengan periode penelitian 3 tahun, sehingga diperoleh sebanyak 57 data sampel. Penelitian ini memanfaatkan alat uji statistik dengan model analisis regresi linear berganda. Untuk pengujian variabel efisiensi modal kerja metrik yang digunakan yaitu dengan mengurangkan kewajiban lancar perusahaan dengan aset lancarnya. Variabel solvabilitas dinilai dengan membandingkan utang perusahaan dengan kepemilikan ekuitasnya. Variabel likuiditas dinilai dengan menggunakan perbandingan antara aset lancar dan utang lancar perusahaan. Ukuran profitabilitas ditentukan dengan membagi laba bersih dengan total aset perusahaan. Hasil penelitian menunjukkan secara parsial efisiensi modal kerja berpengaruh positif terhadap profitabilitas. Secara parsial solvabilitas berpengaruh negatif terhadap profitabilitas, likuiditas secara parsial berpengaruh positif terhadap profitabilitas. Peneliti selanjutnya diharapkan dapat mempertimbangkan atau menambah variabel-variabel lain yang dapat mempengaruhi profitabilitas seperti faktor-faktor dari luar perusahaan seperti tingkat inflasi dan tingkat suku bunga pada objek penelitian yang berbeda.
Pengaruh Loan To Deposit Ratio, Debt To Equity Ratio, Dan Capital Adequacy Ratio Terhadap Profitabilitas Wulandari, Ni Komang Ratih Asthi Putri; Maharani, Novera Kristianti
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 24 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

Penelitian ini bertujuan untuk mengetahui dan mendapatkan bukti empiris pengaruh dari variabel bebas Loan To Deposit Ratio, Debt To Equity Ratio, Capital Adequacy Ratio terhadap Profitabilitas perbankan yang diwakili Return on Assets. Penelitian ini mengaplikasikan studi hubungan kausal dengan metode kuantitatif dalam pendekatan penelitiannya. Teknik purposive sampling dijadikan sebagai teknik memilih perusahaan yang memenuhi kriteria tertentu. Populasi dalam penelitian ini adalah entitas perbankan umum konvensional yang terdaftar pada Bursa Efek Indonesia (BEI) dengan sampel terdiri dari 28 entitas perbankan. Data diperoleh dari website resmi Bursa Efek Indonesia berupa Laporan Keuangan dan Laporan Tahunan Berkelanjutan. Penelitian ini menggunakan teknik analisis linear berganda dan statistik deskriptif. Diperoleh 140 data sampel selama tahun 2018-2022 dengan hasil uji hipotesis Loan to Deposit Ratio tidak berpengaruh terhadap profitabilitas, Debt to Equity Ratio tidak berprngaruh terhadap profotabilitas dan Capital Adequacy Ratio memiliki pengaruh positif dan signifikan terhadap profitabilitas.
Pengaruh Risiko Likuiditas, Risiko Kredit, Risiko Operasional, Pertumbuhan Aset, dan Margin Bunga Bersih terhadap Kinerja Keuangan Nurfiah, Nurfiah; Novera Kristianti Maharani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/5aamrk28

Abstract

The study was conducted as an analysis of the impact of liquidity risk, credit risk, operational risk, asset growth, and net interest margin on financial performance. This study consists of five independent variables consisting of liquidity risk with a proxy for the Loan to Deposit Ratio, credit risk proxied by NonPerforming Loan, operational risk proxied by Operating Expenses to Operating Income, Asset Growth proxied by the Asset Growth Ratio, Net Interest Margin as a measure of net interest margin, and financial performance measured by Return on Assets. There are 39 banks with a total of 117 observation data samples in the study. With the object of research conventional banks that report their annual reports on the IDX in 2021-2023. Based on the results of the study, liquidity risk and asset growth do not affect financial performance. Credit risk and operational risk have a negative effect on financial performance. Also, the net interest margin has a positive effect on financial performance.
Pengaruh Ukuran Perusahaan, Likuiditas, Risiko Bisnis, dan Profitabilitas Terhadap Nilai Perusahaan Fitria Dewi; Novera Kristianti Maharani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8016

Abstract

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.
The Impact of Sustainability Reports and Good Corporate Governance on Company Value Mediated by Financial Performance Nurani, Susi; Kristianti Maharani, Novera
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i2.1062

Abstract

This study is designed to examine the impact of Sustainability Reporting and Good Corporate Governance (GCG) practices on firm value, with financial performance as a mediating variable, in primary consumer goods companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Firm value is measured using the Price to Book Value (PBV) ratio, while Sustainability Reporting is assessed through the Corporate Sustainability Reporting Index (CSRI) based on the GRI 2021 guidelines. GCG is represented by the proportion of independent commissioners, and financial performance is measured using Return on Assets (ROA). The sample consists of 29 companies, or 87 observations, selected through purposive sampling. Data analysis was conducted using multiple linear regression, path analysis, and the Sobel test. The findings reveal that both CSRI and GCG do not have a significant effect on PBV, whereas ROA shows a positive and significant effect on PBV. CSRI also has a significant negative effect on ROA, while GCG does not significantly influence ROA. The path analysis results indicate that the indirect effect of CSRI on PBV is smaller than its direct effect but remains significant in the Sobel test, suggesting partial mediation. In contrast, ROA does not mediate the relationship between GCG and PBV. Overall, these findings highlight that financial performance plays a more dominant role in determining firm value compared to Sustainability Reporting or GCG practices.
The Influence of Auditor Characteristics on Audit Report Lag: The Effectiveness of the Audit Committee as a Moderating Variable Vionita, Laura; Kristianti Maharani, Novera
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i2.1065

Abstract

Audit report lag reflects the timeliness of audit completion and serves as a crucial indicator of transparency in financial reporting. This study aims to examine the effect of auditor characteristics, namely audit tenure, size of Public Accounting Firm (PAF), and auditor industry specialization on audit report lag, with the effectiveness of the audit committee as a moderating variable. The research object includes 69 infrastructure sector companies listed on the Indonesia Stock Exchange during the 2021-2024 period, with a total sample size of 172 observations. A quantitative approach was used with secondary data and moderated regression analysis. The results show that audit tenure and the size of the PAF have no significant effect on audit report lag, while auditor industry specialization has a significant negative effect. The effectiveness of audit committee does not to moderate the relationship between audit tenure and the size of the PAF on audit report lag, but it significantly strengthens the effect of auditor industry specialization on audit report lag. This study is expected to contribute to decision making regarding auditor appointments and enhancing internal oversight to improve the timeliness of financial reporting. Future researchers are encouraged to expand the research scope across sectors and include additional variables such as audit complexity or internal audit quality for more comprehensive results.
Co-Authors Adian Sahyu Aliviany, Delira Desi Fitriani Febi Arianti Feni Febriana Fitria Dewi Fitriani, Nabila Hanifah Elka Yani Hansen Kant Wee Han Kusnadi, Siska Kusuma Wardani, Latifah Choirunnisa' LINDAWATI Mendrofa, Irna Dwiyawati Muhammad Rian Awaluzi Mustika Zuhriah Nur Halimah, Sundus Nurani, Susi Nurfiah, Nurfiah Putra, M Diarama Kurnia Putri Handayani Rossiana Sita Ayu Gennusi Sabine Ezra Adrian Stephanie Carolina Tanisa, Dita Vickia Vionita, Laura Wulandari, Ni Komang Ratih Asthi Putri Yuliana, Farida