Article Per Year (5 Year)
p-Index From 2021 - 2026
3.746
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi Multiparadigma Jurnal Al-Iqtishad Jurnal Penelitian Ekonomi dan Bisnis MEDIA IJBE (Integrated Journal of Business and Economics) JURNAL AKUNTANSI Journal of Contemporary Accounting Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Nusantara Science and Technology Proceedings Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement Jurnal Akuntansi dan Keuangan SYNERGY: Jurnal Bisnis dan Manajemen Apssai Accounting Review (ApAR) CANANG: Jurnal Pengabdian Masyarakat Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Meilda Wiguna
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

Published : 69 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 69 Documents
Search

 3   4   5   6   7 
PENGARUH STABILITAS KEUANGAN, TARGET KEUANGAN, KETIDAKEFEKTIFAN PENGAWASAN, PERGANTIAN AUDITOR DAN KOLUSI TERHADAP KECURANGAN LAPORAN KEUANGAN : THE EFFECT OF FINANCIAL STABILITY, FINANCIAL TARGETS, SUPERVISORY INEFECTIVENESS, AUDITOR CHANGE AND COLLUSION ON FINANCIAL STATEMENT FRAUD Ivonita, Azzahra; Rasuli, M; Wiguna, Meilda
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.179-192

Abstract

This study examines the effect of financial stability, financial targets, ineffective monitoring, auditor switching and collusion on fraudulent financial statements. The population of this study are state-owned companies listed on the IDX for 2018-2021. The research sample was selected using purposive sampling method. With a total of 60 observations of annual financial reports. The type of data used is secondary data, which is in the form of annual reports of companies listed on the IDX during the 2018-2021 period. Hypothesis testing was carried out using multiple linear regression methods using SPSS17 software. The results of the study show that financial targets, Ineffective monitoring, auditor turnover and collusion have proven to have an effect on fraudulent financial reporting. Meanwhile, financial stability has no effect on financial statements.
DETERMINASI PENGUNGKAPAN EMISI KARBON: PERAN PROFITABILITY, ENVIRONMENTAL PERFORMANCE, DAN GENDER DIVERSITY: DETERMINANTS OF CARBON EMISSION DISCLOSURE: THE ROLE OF PROFITABILITY, ENVIRONMENTAL PERFORMANCE, AND GENDER DIVERSITY IN ENERGY SECTOR COMPANIES Wiguna, Meilda; Hardi; Hariyani, Eka; Afifah, Ulfa
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.518-525

Abstract

Since carbon emissions are becoming a worldwide problem, businesses are being urged to increase environmental reporting's openness.  As seen by coal production surpassing the national target in 2023 at 703.14 million tons, Indonesia's energy industry continues to be the biggest source of carbon emissions.  Nonetheless, energy corporations continue to disclose carbon emissions at a comparatively low level. This study aims to investigate how energy companies listed on the Indonesia Stock Exchange (IDX) disclose carbon emissions in relation to gender diversity, environmental performance, and profitability. The impact of independent variables on disclosure of carbon emissions is investigated using multiple linear regression analysis. The research findings indicate that profitability, environmental performance, and gender diversity have a positive and significant effect on carbon emission disclosure. It is anticipated that the results would shed light on the variables influencing environmental transparency and help formulate policy suggestions to improve disclosure procedures and sustainability in Indonesia's energy industry. Theoretically, these findings reinforce the relevance of Legitimacy Theory in explaining the drive of energy companies to increase carbon emission disclosures in order to maintain social acceptance and address public pressure
Pelatihan dan Sosialisasi Peraturan Pemerintah Nomor 55 Tahun 2022 Tentang Penyesuaian Pengaturan Dibidang Pajak Penghasilan Bagi UMKM di Kabupaten Bengkalis Alfiati Silfi; Meilda Wiguna; Eka Hariyani; Nita Wahyuni; Rosmayani Rosmayani
CANANG: Jurnal Pengabdian Masyarakat Vol 5, No 2 (2025)
Publisher : PELANTAR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52364/canang.v5i2.66

Abstract

This community service activity aims to enhance the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Bengkalis Regency regarding the new provisions of Government Regulation Number 55 of 2022 on the Adjustment of Income Tax Regulations. This regulation introduces significant changes to the taxation mechanisms and rates for MSMEs, making it essential for business actors to receive accurate information and guidance. The activity was carried out through training sessions, socialization, and interactive discussions involving 25 MSME participants. The materials covered included MSME tax obligations, changes in tax rates and reporting procedures, and strategies for effective tax compliance. The results showed an increase in participants’ knowledge of the new tax regulations, as indicated by pre-test and post-test scores and the high level of engagement during the QA sessions. This activity is expected to encourage better tax compliance, increase tax contributions from the MSME sector, and strengthen the synergy between business actors and local governments in achieving transparent and fair tax governance
THE MODERATION EFFECT OF BOARD DIVERSITY: ESG DISCLOSURE AND FINANCIAL PERFORMANCE IN INDONESIAN Wiguna, Meilda; Silviani, Amanda Agnes; Hardi, Hardi; Hariyani, Eka; Supriono, Supriono; Natariasari, Riska
JURNAL AKUNTANSI Volume 20, Nomor 2, November 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i2.14932

Abstract

This study examines the influence of Environmental, Social, and Governance (ESG) on financial performance in Indonesian non-financial companies, with board diversity as a moderating variable. ESG has emerged as a critical factor affecting investor perception and business operations amid growing environmental and social concerns. However, its effectiveness depends on company structure, particularly employee alignment. Using quantitative methods, the study analyzes non-banking firms listed on the Indonesian Stock Exchange through multiple and moderated regressions. Results show ESG positively impacts financial performance, further amplified by board diversity in gender, age, and professional background. This underscores the role of diverse leadership in maximizing ESG benefits. Companies are encouraged to enhance diversity to improve ESG effectiveness, driving stronger financial outcomes and advancing sustainable business practices.
PENGARUH STRUKTUR MODAL, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Jakarta Islamic Index 70 Periode 2021-2024) Id’ha, Harmayanda; Wiguna, Meilda; Hariyani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 2 (2025): : (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study examines the effects of capital structure, institutional ownership, and managerial ownership on firm value. The method used in this study is quantitative. The research subjects were companies listed on the Jakarta Islamic Index 70 (JII70) for the 2021-2024 period. The sampling technique used was purposive, with a sample of 38 companies and 152 financial statements. Data analysis used multiple linear regression in SPSS 25. The results show that capital structure affects firm value, while institutional ownership and managerial ownership do not.Keyword: capital structure, firm value, institutional ownership, managerial ownership 
HOW CORPORATE GOVERNANCE AND FINANCIAL POLICY SHAPE FIRM VALUE Safitri Purwanti Ningsih, Helis; Savitri, Enni; Wiguna, Meilda
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.171-182

Abstract

This study aims to examine the dynamics of firm value creation by integrating Agency Theory, Signalling Theory, and Trade-off Theory. Despite the extensive literature on corporate governance and financial policy, inconsistent empirical findings in emerging markets post-pandemic have created a research gap that warrants further exploration. Using a purposive sampling method, this study analyzes 76 manufacturing companies listed on the Indonesia Stock Exchange for the period 2021–2023, resulting in 228 panel data observations processed using STATA 17. The analysis reveals that governance structures (Board of Directors and Commissioners) and capital structure play a crucial role in reducing agency costs and providing positive signals that enhance firm value. Conversely, the Audit Committee is found to have a negative influence, suggesting oversight redundancy or symbolic compliance. Anomalies are observed in dividend policy and audit quality, which are insignificant, indicating a shift in investor preferences in volatile markets. This research contributes internationally by providing empirical evidence on how internal control mechanisms and financial decisions interact to restore market confidence in emerging markets.
The Impact of Green Accounting on Firm Value: The Mediating Role of Company Growth David Seand Rafael Lubis; Meilda Wiguna; Nur Azlina
APSSAI ACCOUNTING REVIEW Vol 5 No 2 (2025): Oktober (Articles in Progress)
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i2.124

Abstract

Research aims: This study examines the effect of green accounting on firm value with company growth as a mediating variable. The increasing demand for corporate sustainability has encouraged firms to integrate environmental considerations into their accounting practices. Design/Methodology/Approach: Using a quantitative research approach, this study analyses secondary data obtained from companies that implement green accounting practices. The data are analysed using mediation analysis to evaluate both direct and indirect relationships among variables. Research findings: The results indicate that green accounting has a positive and significant effect on firm value. Furthermore, green accounting also positively influences company growth, thereby enhancing firm value. The mediation test reveals that company growth partially mediates the relationship between green accounting and firm value. These findings suggest that implementing green accounting not only strengthens corporate growth but also increases firm value by improving stakeholder trust and long-term sustainability performance. Theoretical contribution/Originality: This study contributes to the literature on sustainable accounting by providing empirical evidence on the strategic role of green accounting in enhancing firm value.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, KOMITMEN ORGANISASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENGELOLAAN DANA DESA (STUDI PADA KECAMATAN DI KABUPATEN KAMPAR) Rahman, Aulia; Wiguna, Meilda; Mela, Nanda Fito
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study examines the influence of human resource competency, informationtechnology utilization, organizational commitment, and internal control systemson village fund management in sub-districts in Kampar Regency. Thisquantitative study employed a survey method involving 348 village officialsselected using convenience sampling. Data were analyzed using SPSS 2026. Theresults indicate that information technology utilization, organizationalcommitment, and internal control systems have a significant positive influence onaudit considerations, while human resource competency does not significantlyinfluence audit considerations. The model explains 52.2% of the variance invillage fund management. This study contributes to the literature on village fundmanagement and provides practical implications for improving the quality ofvillage fund management.Keywords: village fund management; human resource competency; informationtechnology utilization; organizational commitment; internal control systems
Pengaruh Etika Profesi dan Independensi Terhadap Kinerja Auditor dengan Profesionalisme Sebagai Intervening dan Spiritual Quotient Sebagai Moderating Ahmad Fauzan; Hardi Hardi; Meilda Wiguna
SYNERGY: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2026)
Publisher : Pelantar Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52364/synergy.v6i1.84

Abstract

This study aims to examine and analyze the influence of Professional Ethics and Independence on Auditor Performance with Professionalism as an intervening variable and Spiritual Quotient (SQ). In this study, the author uses an associative approach, with primary data sources. The data collection technique used was distributing questionnaires to 101 auditors working at Public Accounting Firms in Pekanbaru City. The sampling technique used was saturated sampling. The data analysis techniques used in this study are outer model analysis, inner model analysis and hypothesis testing using Partial Least Square (PLS) software version 4. The results of this study indicate that 1) Professional Ethics has a significant effect on Auditor Performance, 2) Professional Ethics has a significant effect on Auditor Professionalism, 3) Independence has a significant effect on Auditor Performance, 4) Independence has a significant effect on Auditor Professionalism, 5) Professionalism has a positive and significant effect on Auditor Performance, 6) Professionalism mediates the relationship between Professional Ethics and Auditor Performance, 7) Professionalism mediates the relationship between Independence and Auditor Performance, 8) Spiritual Quotient (SQ) moderates the effect of Professional Ethics on Auditor Performance, 9) Spiritual Quotient (SQ) moderates the effect of Independence on Auditor Performance
Co-Authors ', Andreas ', Desmiyawati ', Hardi ', Nurhanifah Ade Erpita Safitri Adhitio Pratama Ramadika Adhitya Agri Putra Adhitya Agri Putra Adinda Mutia Ahmad Fauzan Alfiati Silfi Alfiati Silfi Alfiati Silfi Andreas Andres Gunaldo Raf Arisna Rahmadani Astrid Faradisty Aulia Rahman Awalia, Rahmi Azwir Nasir Chici Claraini Dasrol Dasrol David Seand Rafael Lubis Dea Listika Sari Desmiyawati ' Desmiyawati - Devi Safitri Edfan Darlis Efferida Septa Bella Efrizar, Rona Eka Hariyani Elisabeth Erintan Br. Purba EMRINALDI NUR DP EMRINALDI NUR DP Emrinaldi Nur DP Enni Savitri Enni Savitri Faradisty, Astrid Fariz Hermawan Febita Agustina Ndruru Fitriatul Aini Gultom, Calvin Pembri Hardi Hardi Hardi ' Hardi Hardi Hardi Hardi Hardi Hardi, Hardi Id’ha, Harmayanda Isma, Muhammad Fauzan Ivonita, Azzahra Julita, Julita Junaidi ' Kennedy -, Kennedy Khan, Muhammad Arsalan Kurniawan, Raja M.Mubyansa Lidya Elfrina Mela, Nanda Fito Mia Permata Sari Mudrika Alamsyah Hasan Muhammad Arrijalul Akbar Nasrizal Nita Wahyuni Novita Indrawati Novita Saulina Br Situmorang Nugraha Tasya Ramadhanty nur azlina Nuria Rahma Pipin Kurnia Pipin Kurnia Purwoko, Agus Rasuli Rasuli Reni, Sonia Restu Agusti Ria Erinda Putri Ria Nelly Sari Riska Natariasari Risky, Cindi Amelia Rita Anugerah Riza Safitri Rosmayani Rosmayani Safitri Purwanti Ningsih, Helis Saumi Aryandini, Saumi Sem Paulus Silalahi Shavira Maulydia, Shavira Silviani, Amanda Agnes Sri Husniati Sri Indarti Supriono Supriono Syah, Encik Sonya Maretha Thamrin Tri Putri Lestari, Tri Putri Ulfa Afifah Ulfa Afifah, Ulfa Ulfah Maria Vince Ratnawati Wanda Dedi Saputra Wimpi Abhirama Janitra Yessi Mutia Basri Yudha, Pratama Elka Yuliza Yulzam, Zakiah Fitri Salsabila Yuneita Anisma Yunieta Aniesma Yusralaini Yusralaini Zirman Zirman Zirman Zirman, Zirman