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All Journal Jurnal Ekonomi Integra Jurnal Aktiva : Riset Akutansi dan Keuangan
Ade Yuniati
Universitas Palangka Raya
Economics, Econometrics & Finance

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PENGARUH ATRIBUT DEWAN TERHADAP NILAI PERUSAHAAN Golda Belladonna Umbing; Ade Yuniati; Rosel Rosel; Natasya Angelica; Dan Arga Perkasa; Theo Joshua Nathaniel
Jurnal Ekonomi Integra Vol 12, No 2 (2022): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v12i2.209

Abstract

This research examines the impact of board size, number of board meetings, age of board members, independent members on board of commissioners, woman on board, foreign board members, board’s education background, political connection, and military experience on firm value. This research was a quantitative study with hypothesis testing approach. This research used 165 observations from manufacturing companies listed on Indonesia Stock Exchange period 2017-2019 as sample. Data collection method was indirect in form of archived data. Data analysis used multiple regression analysis. This research finds that size of board directors and foreign directors positively affect firm value. Size of board commissioners and military experience on board members negatively affects on firm value.  On the contrary, other variables show no effect on firm value. Some of the variables in this research were not significant, thus future research could conduct tests using different proxies. There might be another factor that has more significant effect on firm value, which is not analyzed in this study. This research contributes to the development of literature on board attributes by identifying board characteristics toward firm value.
PENGUNGKAPAN LINGKUNGAN DAN NILAI PERUSAHAAN Ade Yuniati; Golda Belladonna Umbing
Jurnal Ekonomi Integra Vol 13, No 1 (2023): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v13i1.259

Abstract

This research examines the impact of environment disclosure on firm value. This research used 42 observations from manufacturing companies listed on Indonesia Stock Exchange period 2018-2020 as sample. Data collection method was indirect in form of archived data. Data analysis used panel data regression analysis. This research finds that environmental disclosure affects firm value negatively. There might be another variable that moderating or mediating affect environmental disclosure on firm value, which is not analysed in this study. This research contributes to the development of literature on environmental disclosure by identifying the effect on firm value in Indonesia.
Komitmen Anggaran, Empowerment, Organizational Citizenship Behaviour, dan Ambiguitas Peran Manajer Anggaran Yesika Yanuarisa; Ade Yuniati; Husnul Hatimah
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 5 No 2 (2023): Juni 2023
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v5i2.190

Abstract

Anggaran seringkali mendapat "kesan buruk" karena keberadaannya seringkali menghambat pembelajaran dan inovasi dalam perusahaan. Target tinggi pada pencapaian anggaran menyebabkan berbagai efek samping yang mengarah pada perilaku disfungsional sehingga tidak efektif bagi bisnis perusahaan. Goal-setting theory mengamsumsikan bahwa ada suatu hubungan langsung antara definisi dari tujuan yang spesifik dan terukur dengan kinerja jika manajer mengetahui apa yang sebenarnya tujuan yang ingin dicapai oleh mereka, maka mereka akan lebih termotivasi untuk mengerahkan usaha yang dapat meningkatkan kinerja mereka. Hal ini terutama berlaku untuk manajer senior, yang perannya seringkali didefinisikan secara ambigu sehingga anggaran berfungsi untuk mengurangi ambiguitas peran dalam perusahaan. Karena ada ambiguitas peran, penelitian ini penting untuk dilakukan untuk melihat fungsi anggaran pada tingkat individu dengan variabel independen komitmen anggaran dan empowerment serta job dedication sebagai moderasi. Hasil regresi linear berganda menunjukkan komitmen anggaran tidak berpengaruh terhadap ambiguitas anggaran, empowerment berpengaruh terhadap ambiguitas peran, job dedication mampu memoderasi komitmen anggaran terhadap ambiguitas peran manajer anggaran, sedangkan job dedication tidak mampu memoderasi empowerment terhadap ambiguitas peran manajer anggaran dalam perusahaan.
Co-Authors Dan Arga Perkasa Golda Belladonna Umbing Husnul Hatimah Natasya Angelica Rosel Rosel Theo Joshua Nathaniel Yesika Yanuarisa