Article Per Year (5 Year)
p-Index From 2021 - 2026
1.152
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Dinamika Akuntansi Jurnal Penelitian LPPM (Lembaga Penelitian dan Pengabdian kepada Masyarakat) IKIP PGRI MADIUN JABE (Journal of Accounting and Business Education) Accounting Analysis Journal Akuntansi dan Teknologi Informasi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Pengabdian Masyarakat "Wiryakarya" JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio FISCAL: Jurnal Akuntansi dan Perpajakan ABDIMAS NUSANTARA
Anggita Langgeng Wijaya
Jurusan Akuntansi, Fakultas Ekonomi, IKIP PGRI Madiun, Indonesia Jalan Setia Budi 85 Madiun, Jawa Timur 63118
Economics, Econometrics & Finance Education Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Pengaruh Green Accounting, Intellectual Capital, dan Kinerja Keuangan Terhadap Nilai Perusahaan: Good Corporate Governance Sebagai Moderasi Lelita, Renata Rosa; Hariyani, Diyah Santi; Wijaya, Anggita Langgeng
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 4 No 2 (2024): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v4i2.12233

Abstract

Research purposes for know influence Green Accounting, Intellectual Capital, and Performance Finance on Company Value with Good Corporate Governance as variable moderation. Research This done in the company mining sector energy listed on the IDX for the period 2019 – 2023. The data used is secondary data in the form of Annual Report and Sustainability Report period 2019-2023 accessed through www.idx.co.id  as well as accessed from each company. Population study This own as many as 76 companies. The sampling technique sample use purposive sampling method so that obtained sample as many as 22 companies. The method used that is approach quantitative with use technique analysis multiple linear regression and moderated regression analysis (MRA). The data was processed with using the SPSS version 26 program. Research results This is Green Accounting has a significant negative effect on Company Value, Intellectual Capital has a significant positive effect on Company Value, Financial Performance has a significant negative effect on Company Value, Good Corporate Governance (GCG) can strengthen the relationship between Green Accounting and company value, Good Corporate Governance (GCG) cannot strengthen the relationship between Intellectual Capital and company value, Good Corporate Governance (GCG) can strengthen the relationship between Financial Performance and company value. Keywords: Green Accounting, Intellectual Capital, Financial Performance, Company Value, Good Corporate Governance.
Upaya Peningkatan Penjualan Produk UMKM Di Kecamatan Mejayan Kabupaten Madiun Melalui Platform Lapak Daya BTPN Syariah Putri, Intan Windyar Handono; Wijaya, Anggita Langgeng
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol. 5 No. 01 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v5i01.24101

Abstract

Rapid technological developments encourage MSMEs to adapt. Reliable and competitive MSMEs must utilize technology and information systems efficiently. In an effort to increase the marketing and sales of their products, MSMEs in Mejaya District, Madiun Regency, face challenges in fully leveraging digitalization. This community service activity aims to provide MSMEs with knowledge and training on the use of information technology in product marketing. The method is to provide training and create advertisements on Instagram. Before the training, MSME participants took an initial test, and after the training, they were given a final test. The results of the community service activity showed an increase in understanding and skills of MSMEs in Mejayan District in the use of digital technology for product marketing purposes. The results of this activity are expected to support efforts to increase MSME product sales in Mejayan District, Madiun Regency.
Does Financial Distress Moderate the Effect of Leverage and Profitability on Going Concern Audit Opinions? Heidy Paramitha Devi; Fatmawati, Ike Dian Nur; Sudrajat, Muhammad Agus; Wijaya, Anggita Langgeng
Akuntansi dan Teknologi Informasi Vol. 19 No. 1 (2026): Volume 19, No.1 Maret 2026 - In Progress
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v19i1.8561

Abstract

Abstract Purpose – To empirically test the effect of profitability and leverage on going concern audit opinion and the ability of financial distress as a moderating variable is the purpose of this study. Methods – 160 samples were selected by purposive sampling method on mining sector companies listed on the Indonesia Stock Exchange in 2021−2024 mining company financial statements used as secondary data were analyzed by the logistic regression analysis method. Findings - The results of this study indicate that profitability does not affect going-concern audit opinion, while leverage does not affect going-concern audit opinion. The findings in this study also state that financial distress is unable to moderate the effect of profitability on going-concern audit opinion and financial distress is unable to moderate the effect of leverage on going-concern audit opinion. Implications - This research can be used as one of the considerations for users of financial statements and company management in making decisions. This study has several limitations on the independent variables of the study which are limited to only two financial ratios and limitations on the object of research so that it is not generalizable to other sector companies. Originality – The novelty of this research is the addition of moderating variables. Whereas in previous studies it is still rare to use financial distress as a moderating variable. In addition, updates are made in the year of research and the object under study.
Co-Authors Bandi Bandi, Bandi Fatmawati, Ike Dian Nur Hapsari, Mareta Putri Hariyani, Diyah Santi Hartoko, Sri Hartoko, Sri Heidy Paramitha Devi Juli Murwani Lelita, Renata Rosa Mayori Ervianabela, Ersa Nik - Amah Putri, Intan Windyar Handono Ratnasari, Ima Widha Sudrajat, Muhammad Agus Yohin Yada Perkasa, Abraham Yulin Suswandari, Yulin Zahri, Rihan Mustafa