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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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PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS, MODAL BANK DAN PROFITABILITAS BANK Fitriani, Nabila; Maharani, Novera Kristianti
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.3938

Abstract

Penelitian ini bertujuan untuk mengidentifikasi variabel yang memengaruhi profitabilitas bank pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2020 hingga 2022. Profitabilitas, yang diwakili oleh Return On Assets (ROA) adalah variabel dependen yang digunakan. Variabel independen termasuk risiko kredit yang diproksikan dengan Non-Perfoming Loan (NPL), risiko likuiditas dengan Loan to Deposit Ratio (LDR), modal bank dengan Capital Adequancy of Ratio (CAR), dan rentabilitas dengan menggunakan Net Interest Margin (NIM). Penelitian ini menggunakan desain penelitian kausalitas dan sumber data berupa data sekunder kuantitatif, dengan melibatkan 43 perusahaan perbankan konvensional dengan periode penelitian selama 3 tahun, dan didapatkan 90 sampel uji. Penelitian ini telah lolos uji normalitas dan layak untuk diteliti. Kesimpulan dari penelitian ini yaitu risiko kredit berpengaruh signifikan negatif terhadap profitabilitas bank. Sementara, modal dan rentabilitas memengaruhi secara positif signfikan terhadap profitabilitas bank. Namun, risiko likuiditas tidak memengaruhi profitabilitas bank karena risiko likuiditas tidak memengaruhi profitabilitas secara langsung.
Pengaruh Corporate Social Responsibility, Dividend Policy, dan Leverage terhadap Nilai Perusahaan Fitriani, Desi; Novera Kristianti Maharani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 2 (2026): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i2.8832

Abstract

The purpose of this study is to examine how the value of food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023 is influenced by CSR, Dividend Policy, and leverage. Tobin's Q Tobin was used to determine the value of the company in this study, and Debt to Equity Ratio (DER), Corporate Social Responsibility (CSR), Dividend Payout Ratio (DPR) were used as independent variables. Using quantitative methodology and multiple linear regression analysis, this study examined 84 observations from 28 selected business actors using purposive sample strategy. However, 18 data points were eliminated because they were identified as extreme data. The elimination was carried out to maintain the validity of the results, avoid estimation bias, and ensure that the multiple linear regression model met the classical assumptions more accurately, leaving 66 companies as the objects of the study. The analysis findings show that, in contrast to CSR and leverage, Dividend Policy has a positive and substantial impact on the value of the company. The findings indicate that the distribution of dividends is an important financial signal for investors in assessing the company's prospects, while the implementation of CSR and debt-based funding structures have not been the main determinants in assessing the company's value. The practical implications of this study are the importance of Dividend Policy consistency as a strategy to increase corporate value, as well as the need to strengthen the integration of CSR programs in corporate strategies to create more sustainable value in the future.
Pengaruh Tata Kelola Perusahaan, Kinerja Lingkungan, Dan Kinerja Keuangan Pada Nilai Perusahaan Sabine Ezra Adrian; Novera Kristianti Maharani
Jurnal Inovasi Global Vol. 3 No. 3 (2025): Jurnal Inovasi Global
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jig.v3i3.304

Abstract

Penelitian ini mengeksplorasi pengaruh dari tata kelola perusahaan, kinerja lingkungan, dan kinerja keuangan pada nilai perusahaan. Fokus penelitian ini terbagi pada nilai perusahaan sebagai variabel dependen, dengan tata kelola perusahaan, kinerja lingkungan, dan kinerja keuangan sebagai variabel independen. Metodologi penelitian ini mencakup analisis data yang bersumber dari 68 perusahaan segmen consumer goods yang termasuk dalam daftar Bursa Efek Indonesia (BEI) selama periode waktu 2019 hingga 2022. Kesimpulan penelitian ini meliputi bagaimana tata kelola perusahaan, kinerja lingkungan, dan kinerja keuangan memengaruhi nilai perusahaan. Meningkatnya nilai perusahaan tidak dipengaruhi oleh tata kelola perusahaan. Sementara kinerja lingkungan dan kinerja keuangan memengaruhi peningkatan nilai perusahaan ke arah yang positif. Temuan penelitian ini menekankan urgensi untuk menempatkan kinerja lingkungan dan keuangan sebagai prioritas utama dalam perencanaan bisnis masa depan, selain memperhatikan tata kelola perusahaan. Pentingnya memprioritaskan kesuksesan finansial dan manajemen lingkungan terletak pada potensinya dalam mencerminkan kemahiran perusahaan dalam menghasilkan keuntungan dan mengelola aset secara efektif. Dalam ranah investasi, calon investor juga harus mengutamakan pemeriksaan kinerja keuangan suatu perusahaan sebagai faktor penentu dalam prosedur pengambilan keputusan. Pertumbuhan yang stabil dan profitabilitas kinerja keuangan yang teratur dapat meningkatkan kepercayaan investor dan memperluas prospek investasi perusahaan.
Literasi Akuntansi Digital dan Hukum Bisnis Online bagi Usaha Mikro dan Kecil di Kelurahan Bintara, Kota Bekasi Yanuar Ramadhan; Novera Kristianti Maharani; Elok Hikmawati; Inta Budi Setya Nusa
Jurnal Abdimas Kartika Wijayakusuma Vol 7 No 2 (2026): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v7i2.1413

Abstract

Kegiatan pengabdian kepada masyarakat merupakan salah satu implementasi dari Tridarma Perguruan Tinggi bertujuan untuk meningkatkan literasi pencatatan transaksi keuangan berbasis digital, aspek hukum bisnis secara online, dan pemasaran digital bagi pelaku usaha mikro dan kecil di lingkungan Kelurahan Bintara, Bekasi Barat, Kota Bekasi. Dampak yang diharapkan adalah peningkatan kepercayaan, keterampilan, dan kemandirian pelaku usaha mikro dan kecil dalam menghadapi berbagai tantangan, risiko yang dapat terjadi, dan peluang usaha yang lebih baik. Metode yang digunakan dalam kegiatan ini meliputi tahap identifikasi kebutuhan pelaku usaha saat ini, penyuluhan guna memberikan literasi mendasar terkait materi pembukuan secara digital, hukum bisnis online, dan digital marketing, serta pelatihan/praktik dengan menggunakan aplikasi keuangan dan pemasaran berbasis digital. Hasil kegiatan menunjukkan adanya tanggapan yang positif dan partisipasi pelaku usaha yang aktif dan semarak selama kegiatan berlangsung. Dengan demikian, kegiatan pengabdian kepada masyarakat ini meningkatkan literasi/pemahaman dan kapasitas pelaku usaha serta mendukung upaya pemberdayaan masyarakat secara berkelanjutan.
Pengaruh Leverage, Tangibilitas, Perputaran Kas, Perputaran Piutang Dan Ukuran Perusahaan Terhadap Profitabilitas M Diarama Kurnia Putra; Novera Kristianti Maharani
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 6: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i6.16298

Abstract

Penelitian ini ditujukan untuk mengkaji pengaruh leverage, tangibilitas, perputaran kas, perputaran piutang dan ukuran perusahaan pada profitabilitas perusahaan di sektor healthcare yang terdaftar pada BEI rentang waktu 2022–2024. Penelitian ini menerapkan pendekatan kuantitatif dengan metode kausalitas dan data sekunder berupa laporan finansial perusahaan. Sampel diambil dengan menggunakan teknik purposive sampling oleh karena itu, sampel penelitian terdiri dari 18 perusahaan dengan total 54 observasi. Analisis data memakai regresi data panel model Fixed Effect Model (FEM). Hasil penelitian ini menunjukkan bahwasannya secara parsial perputaran piutang berpengaruh positif dan signifikan pada profitabilitas. Sementara itu, leverage, tangibilitas, perputaran kas dan ukuran perusahaan tidak memiliki pengaruh yang signifikan kepada profitabilitas. Hasil penelitian ini menunjukkan bahwa efisiensi dalam pengelolaan piutang merupakan faktor penting dalam meningkatkan profitabilitas perusahaan sektor healthcare. Penelitian ini diharapkan mampu menjadi referensi bagi manajemen perusahaan sebagai dasar dalam menetapkan kebijakan keuangan serta bagi investor dalam mengevaluasi kinerja perusahaan.
The Impact of Sustainability Reports and Good Corporate Governance on Company Value Mediated by Financial Performance Susi Nurani; Novera Kristianti Maharani
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 Laura Vionita; Novera Kristianti Maharani
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.
Beneish Model for Financial Report Fraud Identification in the Manufacturing Sector During the COVID-19 Pandemic Yanuar Ramadhan; Novera Kristianti Maharani; Ernawan Dwi Hanartyo
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 2 (2026): June 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i2.4480

Abstract

Financial statement fraud misleads stakeholders’ judgments and erodes market confidence in corporate transparency, and this risk is particularly prominent during the period of high economic uncertainty brought by the COVID-19 pandemic. This study targets basic and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX), adopts the Beneish M-Score model, and focuses on the window period before and after the COVID-19 outbreak, aiming to analyze the impact of four categories of financial ratios—liquidity, solvency, profitability, and operating capacity—on fraud detection. The study adopts a quantitative explanatory design and processes data through panel data regression and the EViews software. Its sample consists of relevant data from 60 companies covering the period 2019–2022, totaling 240 firm-year observations. The empirical results show that liquidity (b=0.214, p=0.0001) and profitability (b=0.038, p=0.0000) have a significant positive impact, while solvency (b=-0.013, p=0.7128) and operating capacity (b=1.005, p=0.0596) have no significant impact; 89% of the annual reports have no likelihood of manipulation, and 11% carry potential manipulation. The conclusions can assist various stakeholders, including investors and regulators, in identifying early warning signals of fraud.
Co-Authors Adian Sahyu Aliviany, Delira Desi Fitriani Elok Hikmawati Ernawan Dwi Hanartyo Febi Arianti Feni Febriana Fitria Dewi Fitriani, Nabila Hanifah Elka Yani Hansen Kant Wee Han Inta Budi Setya Nusa Kusnadi, Siska Laura Vionita LINDAWATI M Diarama Kurnia Putra Mendrofa, Irna Dwiyawati Muhammad Rian Awaluzi Mustika Zuhriah Nur Halimah, Sundus Nurfiah, Nurfiah Putri Handayani Rossiana Sita Ayu Gennusi Sabine Ezra Adrian Stephanie Carolina Susi Nurani Tanisa, Dita Vickia Wulandari, Ni Komang Ratih Asthi Putri Yanuar Ramadhan Yuliana, Farida