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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) Ilomata International Journal of Tax and Accounting 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 Jurnal Akuntansi Manado (JAIM) Jurnal Riset Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi E-JURNAL AKUNTANSI Atestasi : Jurnal Ilmiah Akuntansi Studi Akuntansi dan Bisnis Indonesia
Willy Sri Yuliandhari
Telkom University
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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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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.
The Influence of Eco-Control, Environmental Performance and Media Exposure on CSR Disclosure Putri, Syifa Diana; Yuliandhari, Willy Sri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.854

Abstract

The company has a responsibility to disclose corporate social responsibility. This study analyzes companies listed on the Indonesia Stock Exchange in the consumer non-cyclical sector for 2018-2022, focusing on eco-control (performance measurement, budgeting, and incentives), environmental performance, and media exposure, as well as their impact on corporate social responsibility disclosure. A quantitative approach, including panel data regression and descriptive statistics, was used to test the hypotheses. The sampling technique employed was purposive sampling, resulting in a sample of 10 companies with 50 observations. The results of the study indicate that performance measurement, budgeting, and media exposure have an impact on corporate social responsibility disclosure. However, no impact was found for incentives and environmental performance on corporate social responsibility disclosure.
The Influence of Carbon Performance, Stakeholder Pressure and ISO 14001 Certification on Carbon Emission Disclosure Ardhia Putri, Andi Vieska; Yuliandhari, Willy Sri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.868

Abstract

This study aimed to determine the effect of carbon performance, stakeholder pressure, and ISO 14001 certification on carbon emission disclosure. In Indonesia, the practice of disclosing carbon emissions is still limited. Based on the sample selection criteria, researchers analyzed ten companies from the energy sector listed on the Indonesia Stock Exchange for the period 2018-2022. The analysis method used is panel data regression analysis. The results of this study indicate that carbon performance and stakeholder pressure do not influence the disclosure of carbon emissions. At the same time, ISO 14001 certification has a significant positive effect on the disclosure of carbon emissions.
The Influence of Industrial Type, Media Exposure and Institutional Ownership on Carbon Emission Disclosure Haura, Salma; Willy Sri Yuliandhari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.874

Abstract

The implementation of carbon emission disclosure is a solution that companies can use to reduce carbon emissions and ensure that they carry out business activities in a socially and environmentally responsible manner. The phenomenon that occurs in this study is that several companies in the basic materials sector have not fully carried out carbon emission disclosure every year because carbon emission disclosure in Indonesia is still voluntary. This study aims to simultaneously and partially determine the effect of industrial type, media exposure, and institutional ownership on carbon emission disclosure in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. This study uses a quantitative method with a sample selection method, namely purposive sampling. The analysis model used in this study is a multiple linear regression analysis model using SPSS 26 software. The results state that industrial type and media exposure have a positive and significant effect on carbon emission disclosure. Institutional ownership has a negative and significant effect on carbon emission disclosure.
The Influence of Corporate Social Responsibility Disclosure, Accounting Conservatism, Earnings Persistence, and Systematic Risk on Earnings Response Coefficient (ERC) Yuliandhari, Willy Sri; Fadila, Egita Nur
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.883

Abstract

Earnings response coefficient is a valuation model used to show the probability of fluctuations in share value as a result of market reactions to earnings information presented by companies issuing shares. The phenomenon that occurred in this research was found in several companies where stock price movements and profits were not in line. This research aims to determine the effect of disclosure of corporate social responsibility, conservatism, earnings persistence and systematic risk on mining companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2023 period simultaneously and partially. This research uses quantitative methods and purposive sampling. The analysis model used is a panel data regression analysis model with Eviews 12 analysis software. The research results state that corporate social responsibility (CSR) disclosure, conservatism, earnings persistence and systematic risk have a negative and significant effect on the earnings response coefficient.
Pengaruh Corporate Governance, Pertumbuhan Perusahaan, dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility Yuliandhari, Willy Sri; Wulandari, Ninda Kusuma
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1878

Abstract

The purpose of this study is to ascertain how corporate governance, company growth, and media exposure affect the disclosure of corporate social responsibility, as well as how these factors interact to affect the disclosure of corporate social responsibility. A company with a non-cyclical consumer base that is listed on the indonesia stock exchange makes up the study's population. Secondary data from the indonesia stock exchange are used to collect data. With a purposeful sampling method, 31 samples were used to create the sample. The method of analysis employs multiple linear regression. According to the findings, there is a considerable relationship between corporate governance, business expansion, and media exposure and the disclosure of corporate social responsibility. board independence, board size
Pengaruh Kepemilikan Saham Publik, Ukuran Perusahaan, Dan Financial Leverage Terhadap Profitabilitas (Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Rahayu, Rina; Yuliandhari, Willy Sri
eProceedings of Management Vol. 10 No. 2 (2023): April 2023
Publisher : eProceedings of Management

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

Abstract

Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh kepemilikan saham publik, ukuran perusahaan,financial leverage terhadap profitabilitas pada perusahaan sub sektor makanan dan minuman yang terdaftar diBursa Efek Indonesia tahun 2018-2020. Metode analisis yang digunakan adalah pengujian statistik deskriptif dananalisis regresi linear berganda dengan menggunakan software SPSS 25. Terknik pengambilan sampel penelitianini adalah purposive sampling dan diperoleh 15 perusahaan dengan periode pengamatan 3 (tiga) tahun, sehinggadidapat 46 sampel dalam penelitian ini. Namun, terdapat 6 data outlier dari 3 perusahaan selama 2018-2020,sehingga menjadi 39 sampel. Hasil penelitian menunjukkan bahwa kepemilikan saham publik, ukuran perusahaandan financial leverage berpengaruh secara simultan terhadap profitabilitas pada perusahaan sub sektor yangterdaftar di Bursa Efek Indonesia tahun 2018-2020. Secara parsial ukuran perusahaan berpengaruh positif terhadapprofitabilitas, sedangkn kepemilikan saham publik dan financial leverage tidak berpengaruh terhadapprofitabilitas pada perusahaan sub sektor makanan dan minuman yangterdaftar di Bursa Efek Indonesia tahun2018-2020Kata Kunci-kepemilikan saham publik, ukuran perusahaan, financial leverage dan profitabilitas
Pengaruh Kepemilikan Manajerial, Kebijakan Dividen, Investment Opportunity Set terhadap Nilai Perusahaan (Studi pada perusahaan subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2018- 2021) Raihandito, Alif Putra; Yuliandhari, Willy Sri
eProceedings of Management Vol. 11 No. 1 (2024): Februari 2024
Publisher : eProceedings of Management

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

Abstract

Nilai perusahaan merupakan gambaran mengenai kinerja dan potensi perusahaan yang dapat digunakan sebagai informasi oleh investor untuk membuat keputusan apakah akan berinvestasi pada perusahaan tersebut atau tidak. Studi ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, kebijakan dividen, dan investment opportunity set terhadap nilai perusahaan. Populasi studi ini adalah perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Pemilihan sampel menggunakan purposive sampling sehingga diperoleh 60 total observasi. Metode yang digunakan pada studi ini adalah metode kuantitatif dan analisis yang digunakan adalah analisis statistik deskriptif dan analisis regresi data panel menggunakan software Eview 12. Hasil penelitian menunjukkan bahwa kepemilikan manajerial, kebijakan dividen, dan investment opportunity set secara simultan berpengaruh terhadap nilai perusahaan. Secara parsial, variabel kebijakan dividen berpengaruh negatif terhadap nilai perusahaan, sedangkan variabel kepemilikan manajerial dan investment opportunity set tidak berpengaruh terhadap nilai perusahaan. Kata Kunci-kepemilikan manajerial, kebijakan dividen, investment opportunity set, nilai perusahaan
Sosialisasi Pemenuhan Kewajiban Pajak Kendaraan Bermotor Bagi Masyarakat Desa Kertawangi Asalam, Ardan Gani; Yuliandhari, Willy Sri; Wulansari, Puspita
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 1 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i1.1177

Abstract

Motor vehicle tax arrears have become a significant issue for local governments across Indonesia, including West Java Province. This problem arises not only in urban areas but also in rural regions. Therefore, a comprehensive outreach program is needed to ensure that vehicle owners fulfill their tax obligations. This community service activity aims to provide education on fulfilling tax obligations, starting with identifying the deadlines for motor vehicle tax payments, understanding the payment procedures, and utilizing government programs related to motor vehicle tax. The target audience for this activity is vehicle owners in Kertawangi Village, Cisarua Sub-district, West Bandung Regency. The partner organization for this community service is the Community Learning Activity Center (PKBM) Bina Terampil Mandiri (BTM), which serves as a bridge between the academic community of the Bachelor’s Program in Accounting at Telkom University and the target community. This collaboration helps identify issues faced by the community that align with the expertise of the accounting program. Through this community service activity, various problems related to motor vehicle tax were identified. To address these issues, we provided several alternative solutions that the target community could implement.ABSTRAKTunggakan pajak kendaraan bermotor menjadi masalah yang cukup serius bagi pemerintah daerah diseluruh Indonesia, salah satunya bagi provinsi jawa barat. Permasalahan ini tidak hanya muncul di perkotaan, namun juga dapat muncul di pedesaan. Oleh karena itu dibutuhkan sosialisasi yang massif agar Masyarakat yang memiliki kendaraan dapat memenuhi kewajiban perpajakannya. Kegiatan abdimas ini bertujuan untuk memberikan sosialisasi terkait pemenuhan kewajiban perpajakan yang dimulai dari identifikasi batas waktu pembayaran PKB, tata cara pembayaran PKB dan pemanfaatan program pemerintah daerah yang terkait dengan PKB bagi Masyarakat yang memiliki kendaraan bermotor di Desa Kertawangi, Kecamatan Cisarua, Kabupaten Bandung Barat. Mitra dalam kegiatan abdimas adalah Pusat Kegiatan Belajar Masyarakat (PKBM) Bina Terampil Mandiri (BTM) yang menjembatani antara civitas akademika S1 Akuntansi Telkom University dengan Masyarakat sasar dalam mencari permasalahan yang timbul di masyarakat yang sesuai dengan keahlian program studi S1 Akuntansi. Berdasarkan pelaksanaan pengabdian Masyarakat ditemukan berbagai macam permasalahan yang timbul terkait dengan pajak kendaraan bermotor dan untuk mengatasi hal tersebut kami memberikan beberapa alternatif solusi yang dapat digunakan oleh Masyarakat sasar.
Technical and Fundamental Analysis of Insurance Stock Prices on the Indonesian Stock Exchange (2018–2022) Siti Fauziah Hanipah; Palti Marulitua Sitorus; Willy Sri Yuliandhari; Suhal Kusairi
Studi Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): January
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v1i1.186

Abstract

Purpose: This study was conducted to determine the influence of fundamental (ROA, TATO, DER, NPM, and EPS) and technical (past share price, share volume, and past share volume) variables on share prices. in insurance companies listed on the IDX. Purpose: This study aims to analyze the effect of fundamental variables (ROA, TATO, DER, NPM, EPS) and technical variables (past share price, share volume, past share volume) on stock prices of insurance companies listed on the Indonesia Stock Exchange (IDX). Research methodology: The study uses secondary panel data consisting of quarterly financial reports from 11 insurance companies during the 2018–2022 period. Panel data regression analysis with a fixed effects model was employed to test the relationship between the variables. Results: The findings show that TATO, DER, past share prices, and share volume have a positive and significant influence on stock prices, while past share volume has a significant negative effect. ROA, NPM, and EPS do not significantly affect stock prices. The F-test confirms that fundamental and technical variables together significantly influence stock prices. Conclusions: Both fundamental and technical indicators are crucial in determining stock prices of insurance companies, supporting their use in investment evaluations. Limitations: The study only covers non-reinsurance insurance companies listed on the IDX that consistently published quarterly reports from 2018 to 2022 and were not delisted during the period. Contribution: This study provides practical insights for investors in evaluating and selecting insurance stocks using combined fundamental and technical analysis.
Co-Authors Afif Alfac Agnes Sherine Septiara Malau Ai Desy Indriyani Ajeng Luthfiyatul Farida Ananda Nadiyah Khoirunnisaa Andi Vieska Ardhia Putri Anita Indrasari Annisa Andi Setyani Ardan Gani Asalam Ardhia Putri, Andi Vieska Ardli, Dwi Mulyo Ayustyara, Dinda Benita Dhia Syarifani Bilqis Fathu Qodar 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 Fani Irdina Fanny Nisadiyanti Farel Pratama Wareza Farrel Aerio Antwan Fithrishiyam Aulia Rasyid Fristy Carmelia Caesaria Harrys Sudarmaji Haura, Salma I Nyoman Adi Putra Intan Mahalistianingsih Kamila Andrita Mustikasari Mahalistianingsih, Intan Mamunto, Raissa Arifah Mirza Masita Mohammad Rafli Putera Fadhlyta Muhaammad Zayyinul Bahri Ashfahani Muhamad Alifarizi Dwiangga Putra Muhamad Alifarizi Dwiangga Putra Muhammad Alrazan Dwiky Putra Muhammad Alrazan Dwiky Putra Muhammad Muslih Muhammad Visar Sinatrya Muhammad Zayyinul Bahri Ashfahani Nakita Salsabila T.P Nike Sekariesta Nisadiyanti, Fanny Novitasari, Rizta Enggar Palti Marulitua Sitorus Prajualita Tunjung Pramesthi Puspita Wulansari Putri Astari Angraini Putri, Syifa Diana Raihandito, Alif Putra Rezma Aulia Ramadhanty Rina Rahayu, Rina Rishma Nadya Nurramadhani Rr Sri Saraswati Salma Haura Siti Fauziah Hanipah Siti Galuh Nurul Ihsan Sri Wulandari Martiningsih Sudarmaji, Harrys Suhal Kusairi Suminar, Suminar Syifa Diana Putri Wulandari, Ninda Kusuma Yosua Gainer Sihombing Yunita Easty Pertiwi Lolo Zaid Muhammad Rasid Safari