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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI The Indonesian Accounting Review International Journal of Social Science and Business JISIP: Jurnal Ilmu Sosial dan Pendidikan
Ni Ketut Surasni
Lecturer Faculty of Economics and Business, University of Mataram
Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH STRUKTUR MODAL DAN CORPORATE GOVERNANCE TERHADAP RETURN SAHAM DAN PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR Oktaviana, Rizka; Santoso, Budi; Surasni, Ni Ketut
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 2 (2020): JE VOL 8 NO 2 (2020)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1279.847 KB) | DOI: 10.35794/emba.v8i2.28800

Abstract

Penelitian bertujuan untuk menganalisis struktur modal dan corporate governance yang terdiri dari komisaris independen terhadap return saham dan profitabilitas. Penelitian ini merupakan penelitian penjelasan (explanatory research) dengan populasi penelitian adalah perusahaan manufaktur yang terdaftar di BEI periode 2016-2018 yang mengungkapkan return saham, profitabilitas, komisaris independen dan struktur modal Sampel ditentukan dengaan purposive sampling dan diperoleh 62 perusahan . Data penelitian dianalisis dengan menggunakan metode eviews data panel . Temuan penelitian menunjukan bahwa struktur modal berpengaruh positif signifikan terhadap profitabilitas, sedangkan struktur modal  berpengaruh positif  tapi tidak signifikan terhadap return saham. Selain itu komisaris independen berpengaruh positif tapi tidak signifikan terhadap return saham sedangkan komisaris independen berpengaruh positif tapi tidak signifikan  terhadap  profitabilitas. Implikasi dari penelitian ini bahwa return saham dan profitabilitas di jadikan sebagai salah satu alat strategi jangka panjang perusahaan yang pada nantinya dapat memberikan manfaat kepada para stakeholders sehingga dapat menjadi pertimbangan bagi para investor dalam pengambilan keputusan
PERAN KONSERVATISME AKUNTANSI DALAM PENGARUH FINANCIAL DISTRES DAN TINGKAT HUTANG TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN Farha, Farha; Handajani, Lilik; Surasni, Ni Ketut
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 3 (2020): JE VOL 8 NO 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1228.964 KB) | DOI: 10.35794/emba.v8i3.29003

Abstract

Penelitian ini bertujuan untuk mengetahui peran konservatisme akuntansi dalam pengaruh financial distress dan tingkat hutang terhadap pengungkapan laporan keberlanjutan. Jenis penelitian berupa penelitian kuantitatif yang dilakukan  pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2010-2019. Metode yang digunakan dalam pemilihan sampel adalah metode purposive sampling. Teknik analisis yang digunakan adalah path analysis. Hasil penelitian menujukkan financial distress berpengaruh positif terhadap konservatisme akuntansi, tingkat hutang tidak berpengaruh positif terhadap konservatisme akuntansi, konservatisme akuntansi berpengaruh negatif terhadap pengungkapan laporan keberanjutan, financial distress berpengaruh negatif terhadap pengungkaan laporan keberlanjutan, tingkat hutang tidak berpengaruh terhadap pengungkapan laporan keberlanjutan, konservatisme akuntansi tidak mampu memediasi pengaruh financial distress terhadap pengungkapan laporan keberlanjutan, konservatisme akuntansi mampu memdiasi pengaruh tingkat hutang terhadap pengungkapan laporan keberlanjutan. Kata kunci: Financial Distress, Tingkat Hutang, Konservatisme Akuntansi, Laporan Keberlanjutan
PENGARUH KOMPETENSI, INDEPENDENSI DAN GENDER TERHADAP KUALITAS AUDIT (STUDI PADA INSPEKTORAT SE - PULAU LOMBOK) SUKRIATI, SUKRIATI; Basuki, Prayitno; Surasni, Ni Ketut
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 2 (2020): JE VOL 8 NO 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1175.337 KB) | DOI: 10.35794/emba.v8i2.28819

Abstract

The study examines the influence of competence, independence and gender to audit quality of internal auditors. The respondent in this study where who worked for the inspectorate of Lombok. The number auditor who observed in this study was 136 auditors. They come from some auditors who worked in the inspectorate of Lombok. The method of determining the sample was purposive sampling method, the data processing methods. That used cy researcher were the multiple regression analysis.The result show that the competence independence significantly to audit quality of internal auditors but gender no significantly to audit quality Keyword:  competence, independence, gender audit quality
Pengaruh Intellectual Capital dan Struktur Modal Terhadap Nilai Perusahaan Dengan Profitabilitas sebagai Variabel Pemediasi Nabila, Fitri; Surasni, Ni Ketut; Husnan, Lalu Hamdani
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 1 (2021): JE VOL 9 NO 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7038.561 KB) | DOI: 10.35794/emba.9.1.2021.32406

Abstract

Abstrak: Penelitian bertujuan menguji pengaruh intellectual capital dan struktur modal terhadap nilai perusahaan dengan profitabilitas sebagai variabel pemediasi. Populasi penelitian adalah perusahaan perbankan yang terdaftar di BEI tahun 2016-2019 dan menyediakan informasi yang digunakan dalam penelitian. Sampel ditentukan dengan purposive sampling dan diperoleh 27 sampel. Alat analisis data menggunakan analisis jalur. Temuan penelitian menunjukkan bahwa profitabilitas dapat berfungsi sebagai variabel intervening dalam pengaruh intellectual capital terhadap nilai perusahaan pada perusahaan perbankan di BEI periode 2016-2019. Sedangkan pada struktur modal profitabilitas yang diproksikan dengan ROA dalam penelitian ini tidak dapat berfungsi sebagai variabel intervening. Implikasi dari penelitian ini yaitu setiap variabel dalam penelitian ini dapat dijadikan sebagai salah satu alat strategi untuk perusahaan yang pada nantinya dapat memberikan manfaat kepada para stakeholders sehingga dapat menjadi pertimbangan bagi para investor dalam pengambilan keputusan.Kata Kunci : Intellectual capital, Struktur Modal, Profitabilitas, nilai Perusahaan Abstract: This study aims to examine the effect of intellectual capital and capital structure on firm value with profitability as the mediating variable. The research population is banking companies listed on the IDX in 2016-2019 and provides the information used in the research. The sample was determined by purposive sampling and obtained 27 samples. The data analysis tool uses path analysis. The research findings show that profitability can function as an intervening variable in the influence of intellectual capital on firm value in banking companies on the IDX for the 2016-2019 period. Meanwhile, the profitability capital structure which is proxied by ROA in this study cannot function as an intervening variable. The implication of this research is that each variable in this study can be used as a strategic tool for the company which in turn can provide benefits to stakeholders so that it can be considered by investors in making decisions.Keywords: Intellectual capital, Capital Structure, Profitability, Company value
Financial Performance and Intellectual Capital Disclosure as Determinants of the Value of Banking Companies with Company Size as Moderating Ardiantini, Novi; Sukma, Akram Arsyad; Surasni, Ni Ketut
International Journal of Social Science and Business Vol 4, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i3.27774

Abstract

This study aims to analyze the effect of financial performance and intellectual capital disclosure as a determinant of the value of a banking company with company size as a moderator. This type of research is explanatory research. The population in this study amounted to 45 companies in the banking sector listed on the Indonesia Stock Exchange. Sampling was done by purposive sampling with a sample size of 104 companies. The data analysis method used was Moderated Regression Analysis (MRA) with data analysis tools using Eviews version 11. The results show that the variables Return on Equity, Debt to Equity Ratio, and Intellectual Capital Disclosure have a significant positive effect on Price to Book Value and are based on tests. Moderated Regression Analysis shows that the variable company size can moderate the influence of the variables Return on Equity, Debt to Equity Ratio, and Intellectual Capital Disclosure on Price to Book Value.
The Effect of Participatory Budgeting, Internal Control Systems, Ethical Behavior of Leaders and Organizational Culture on Public Accountability Sholihin, Muhammad Khairus; Pituringsih, Endar; Surasni, Ni Ketut
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 5, No 3 (2021): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v5i3.2146

Abstract

This research aims to test and obtain empirical evidence regarding the effect of participatory budgeting, internal control systems, ethical behavior of leaders, and organizational culture on public accountability. This research was conducted on all NGOs in West Nusa Tenggara Province, using a purposive sampling technique with sample used by 102 people and using multiple linear regression. The results of this study indicate that participatory budgets have a positive and significant effect on accountability, the internal control system has a positive and significant effect on public accountability, the ethical behavior of leaders has a positive and significant effect on public accountability, organizational culture has a positive but insignificant effect on public accountability.
The effect of information technology, adherence to accounting rules, and human resources on the reliability of financial statements in Central Lombok District Government Ardiyanto, Hernawan; ., Hermanto; Surasni, Ni Ketut
The Indonesian Accounting Review Vol. 6 No. 2 (2016): July - December 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i2.611

Abstract

This study aims to determine the effect of information technology, adherence to accounting rules, and human resources to the reliability of financial statements in Central Lombok District Government. This study uses a quantitative approach, with primary data obtained through questionnaires. The respondents are the employees of finance department of Cen-tral Lombok District Government. The independent variables used in this study are infor-mation technology, adherence to accounting rules, and human resources, while the depen-dent variable is the reliability of financial statements. The respondents are asked to answer a set of questions listed in a questionnaire. 72 samples are taken from the total population of 256, however only 63, which are considered valid to be analyzed. For the data analysis, it used double linear regression method and processed by using SPSS 18.0. The data analysis results based on t-test show that information technology and human resources have positive significant effect on the reliability of financial statements, but adherence to accounting rules has positive insignificant effect on the reliability of financial statements in Central Lombok District Government. The implication of this study leads to the importance of the optimized preparation of financial statements to achieve the reliable financial statements.
Kebijakan Dividen Sebagai Pemoderasi Dan Pengaruhnya Terhadap Likuiditas, Leverage Dan Profitabilitas Pada Nilai Perusahaan (Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2019) Parida, Parida; Surasni, Ni Ketut; Suryawati, Baiq Nurul; Hidayati, Siti Aisyah
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 6, No 1 (2022): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v6i1.2784

Abstract

This study aims to determine the effect of liquidity, leverage and profitability to the firm value with dividend policy as moderating variables in Manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2017-2019.This type of research is associative quantitative research. The data collection method used is Sample Survey method. The population in this study are all manufacturing companies listed on Indonesia Stock Exchange (IDX) of 182 companies. Sampling method with purposive sampling. And based on the criteria of the number of samples as many as 66 out of 182 companies. data analysis using multiple regression analysis with Moderated Regression Analysis (MRA).The results showed that: Liquidity significant positive effect on firm value. Leverage significant positive effect on firm value. Profitability significant positive effect on firm value. Dividend policy is able to strengthen the effect of liquidity on the firm value. Dividend policy weakens the effect of leverage on the firm value. Dividend policy is not able to strengthen the effect of profitability on the firm value
Co-Authors . Ermanto Ardiantini, Novi Ardiyanto, Hernawan Baiq Nurul Suryawati Burhanuddin Burhanuddin Dwi Budi Santoso Endar Pituringsih Farha, Farha Husnan, Lalu Hamdani Lilik Handajani Nabila, Fitri Oktaviana, Rizka Parida, Parida Prayitno Basuki, Prayitno Santy Nururly Sholihin, Muhammad Khairus Siti Aisyah Hidayati Sukma, Akram Arsyad Sukriati, Sukriati