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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Mirai Management Jurnal Mitra Manajemen Jurnal AKSI (Akuntansi dan Sistem Informasi) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Media Mahardhika Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Akuntansi Jurnal Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Akuntansi'45 Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Jurnal Akuntansi Manado (JAIM) Atestasi : Jurnal Ilmiah Akuntansi
Willy Sri Yuliandhari
Universitas Telkom
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN Indrasari, Anita; Yuliandhari, Willy Sri; Triyanto, Dedik Nur
Jurnal Akuntansi Vol 20, No 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.566 KB) | DOI: 10.24912/ja.v20i1.79

Abstract

Tujuan penelitain ini adalah untuk membahas tentang pengaruh komisaris independen, komite audit dan financial distress terhadap integritas laporan keuangan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia baik secara parsial maupun simultan pada tahun 2005-2014. Penelitian ini dilakukan dengan menggunakan regresi data panel dengan bantuan program komputer Eviews versi 8.0. hasil penelitian secara parsial pada tahun 2005-2014 menunjukkan bahwa hanya komisaris independen yang memiliki pengaruh terhadap integritas laporan keuangan, sementara komite audit dan financial distress tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan secara simultan, variabel komisaris independen, komite audit dan financial distress secara bersama-sama mempunyai pengaruh terhadap integritas laporan keuangan. Disarankan untuk penelitian berikutnya untuk menambah variabel independen baru yang diprediksi dapat berpengaruh terhadap integritas laporan keuangan seperti independensi dan kualitas auditor dan mekanisme good corporate governance.The purpose of this reseach is to examine the influence of independent commissioner, audit committee, and financial distress to integrity of financial statement of property and real estate companies listed in Indonesia Stock Exchange either partially or simultaneously for the years 2005-2014. This research was performed using panel data regression with the help of a computer program Eviews version 8.0. The results of partially for the year 2005-2014, that only independent commissioner which has influence on the integrity of financial statements, while audit committee and financial distress has no effect on integrity of financial statements. While simultaneously independent commissioner, audit committee, and financial distress jointly have a significant impact on integrity of financial statements. Recommendation for next studies to added new independent variables that predicted influence to integrity of financial statements, such as independency and quality auditors and good corporate governance mechanism
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN Anita Indrasari; Willy Sri Yuliandhari; Dedik Nur Triyanto
Jurnal Akuntansi Vol. 20 No. 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i1.79

Abstract

Tujuan penelitain ini adalah untuk membahas tentang pengaruh komisaris independen, komite audit dan financial distress terhadap integritas laporan keuangan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia baik secara parsial maupun simultan pada tahun 2005-2014. Penelitian ini dilakukan dengan menggunakan regresi data panel dengan bantuan program komputer Eviews versi 8.0. hasil penelitian secara parsial pada tahun 2005-2014 menunjukkan bahwa hanya komisaris independen yang memiliki pengaruh terhadap integritas laporan keuangan, sementara komite audit dan financial distress tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan secara simultan, variabel komisaris independen, komite audit dan financial distress secara bersama-sama mempunyai pengaruh terhadap integritas laporan keuangan. Disarankan untuk penelitian berikutnya untuk menambah variabel independen baru yang diprediksi dapat berpengaruh terhadap integritas laporan keuangan seperti independensi dan kualitas auditor dan mekanisme good corporate governance.The purpose of this reseach is to examine the influence of independent commissioner, audit committee, and financial distress to integrity of financial statement of property and real estate companies listed in Indonesia Stock Exchange either partially or simultaneously for the years 2005-2014. This research was performed using panel data regression with the help of a computer program Eviews version 8.0. The results of partially for the year 2005-2014, that only independent commissioner which has influence on the integrity of financial statements, while audit committee and financial distress has no effect on integrity of financial statements. While simultaneously independent commissioner, audit committee, and financial distress jointly have a significant impact on integrity of financial statements. Recommendation for next studies to added new independent variables that predicted influence to integrity of financial statements, such as independency and quality auditors and good corporate governance mechanism
Determinants Of Company Value In Energy Sector Companies Willy Sri Yuliandhari; Rishma Nadya Nurramadhani
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.1681

Abstract

Company value is the number of sales obtained through an assessment of the company's ability, which reflects public trust in the company. Company value can be influenced by CSR disclosure, intellectual capital, and capital structure. This study examines the effect of CSR disclosure, intellectual capital, and capital structure on company value in energy sector companies listed on the IDX for 2017 to 2022. The research sample was determined using a purposive sampling technique so that 9 sample companies were obtained. The data used are annual and sustainability reports during the study period. This study uses panel data regression analysis with Eviews 12 software. This study's results indicate that CSR disclosure, intellectual capital, and capital structure simultaneously influence company value. Partially, CSR disclosure and intellectual capital do not affect company value, while capital structure has a negative effect on company value.
Co-Authors Agnes Sherine Septiara Malau Ai Desy Indriyani Ajeng Luthfiyatul Farida Andi Vieska Ardhia Putri Anita Indrasari Annisa Andi Setyani Ardan Gani Asalam Ardhia Putri, Andi Vieska Ardli, Dwi Mulyo Ashfahani, Muhammad Zayyinul Bahri Ayustyara, Dinda Citta, Nandini Dedik Nur Triyanto Devi Allisya Putri Dirrie Nabhila Ginting Djusnimar Zultilisna Egita Nur Fadila Erika Putri Fadilla Fadila, Egita Nur Fadilla, Erika Putri Fahira, Zahra Fanny Nisadiyanti Fithrishiyam Aulia Rasyid Fristy Carmelia Caesaria Haura, Salma I Nyoman Adi Putra Intan Mahalistianingsih Kamila Andrita Mustikasari Mahalistianingsih, Intan Mamunto, Raissa Arifah Mirza Masita MUHAMAD MUSLIH Muhammad Visar Sinatrya Nakita Salsabila T.P Nike Sekariesta Nisadiyanti, Fanny Novitasari, Rizta Enggar Prajualita Tunjung Pramesthi Puspita Wulansari Putra, Muhamad Alifarizi Dwiangga Putra, Muhammad Alrazan Dwiky Putri Astari Angraini Putri, Syifa Diana Raihandito, Alif Putra Rezma Aulia Ramadhanty Rina Rahayu, Rina Rishma Nadya Nurramadhani Rr Sri Saraswati Salma Haura Siti Galuh Nurul Ihsan Sri Wulandari Martiningsih Sudarmaji, Harrys Suminar, Suminar Syifa Diana Putri Wulandari, Ninda Kusuma Yosua Gainer Sihombing Yunita Easty Pertiwi Lolo Zaid Muhammad Rasid Safari