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All Journal Juara: Jurnal Riset Akuntansi MEDIA Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Management, Accounting and Technology (JEMATech) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Riset Terapan Akuntansi Vivabio : Jurnal Pengabdian Multidisiplin JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Accounting, Management, and Economics Research : Ijamer Management Dynamics: International Journal of Management and Digital Sciences Green Economics: International Journal of Islamic and Economic Education
Nila Tristiarini, Nila
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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The The Role of Intellectual Performance Efficiency and its Components on Firm Performance: Moderating Effect of Innovation Capital muzaroah, siti; subagyo, Herry; tristiarini, nila
Management Dynamics: International Journal of Management and Digital Sciences Vol. 2 No. 3 (2025): International Journal of Management and Digital Sciences
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/managementdynamics.v2i3.331

Abstract

This article explains the influence of intellectual performance efficiency (MVAIC) and the moderating effect of innovation capital on company performance. The research population includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. This study used a purposive sampling method, and 18 companies meet the criteria, resulting in 108 observations. The MVAIC method was chosen because it encompasses RCE and INCE, and research on this topic in Indonesia is limited. Panel data regression was used for estimation, and Sequential Residual Centering (SRC) was applied to address multicollinearity. The study findings indicate that CEE, HCE, and SCE enhance profitability, while MVAIC, CEE, SCE, and RCE improve productivity. An important finding in this study is the moderating effect of INCE. INCE provides the appropriate environment and mechanisms to enable HC to effectively generate new ideas and improve ROA. Excessive investment in INCE can disrupt the optimization of the company's internal systems, processes, and infrastructure (SC), thereby affecting profitability. Excessive innovation priorities can divert resources from developing and maintaining strong external relationships (RC), thereby hindering productivity. The results of this study contribute to the understanding of potential trade-offs in IC investment, showing that excessive INCE can hinder financial performance derived from SC and RC. The implication, companies need to balance the allocation of IC resources to achieve holistic performance, rather than focusing solely on innovation.
Self-Control, Lifestyle, Financial Literacy Dan Mental Accounting Terhadap Perilaku Keuangan Mahasiswa Timor-Leste Di Indonesia Jesus, Felismina Manek Encarnação De; Tristiarini, Nila
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 2 (2025): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i2.9398

Abstract

Penelitian ini mengkaji pengaruh pengendalian diri, gaya hidup, literasi keuangan, dan mental akuntansi terhadap perilaku keuangan mahasiswa Timor-Leste yang sedang menempuh studi di Indonesia. Transisi dari pengelolaan keuangan dalam Dolar AS ke penggunaan Rupiah Indonesia menimbulkan tantangan dalam pengambilan keputusan keuangan sehari-hari, khususnya dalam hal penganggaran, menabung, dan pengeluaran. Penelitian kuantitatif ini melibatkan 100 responden yang dipilih melalui teknik proporsional sample klaster di lima provinsi di Indonesia. Data dikumpulkan menggunakan kuesioner skala Likert dan dianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa literasi keuangan dan mental akuntansi berpengaruh positif secara signifikan terhadap perilaku keuangan, sedangkan pengendalian diri dan gaya hidup tidak menunjukkan pengaruh yang signifikan secara statistik. Mahasiswa dengan pengetahuan keuangan yang lebih tinggi dan pengelolaan penganggaran mental yang terstruktur cenderung lebih bertanggung jawab dalam mengelola keuangan mereka. Penelitian ini menyimpulkan bahwa pendidikan keuangan yang terarah dan peningkatan kesadaran akan mental akuntansi sangat penting untuk membantu mahasiswa Timor-Leste menghadapi tantangan pertukaran mata uang dan menerapkan manajemen keuangan yang lebih baik selama studi di Indonesia.
THE INFLUENCE OF ENVIRONMENTAL, SOCIAL, GOVERNANCE & INSTITUTIONAL OWNERSHIP ON FIRMVALUE WITH FIRM SIZE AS A MODERATION VARIABLE Wijaya, Aisyah Ayu Sigit; Subagyo, Herry; Tristiarini, Nila; Amron, Amron; Pakarti, Piji
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2988

Abstract

Introduction: Firm value reflects the firm's capacity to improve efficiency and strategy in resource utilization; various aspects are capable of encouraging an increase in firm value, including environmental, social, governance, and institutional ownership. Recent PricewaterhouseCoopers (PwC) Indonesia data illustrates this transformation in corporate reporting practices. As of December 30, 2022, 653 listed companies submitted their 2021 Sustainability Reports, representing 79% of all listed companies. This marked a dramatic 324% increase compared to the 154 companies that produced such reports in 2021 (www.pwc.com). This substantial growth demonstrates the rapidly evolving corporate landscape where sustainability reporting has transitioned from an optional practice to an essential business component. Methods: The research applies a quantitative approach, utilizes saturated sampling, and analyzes the data using panel data regression. Results: The finding that environmental, social, and governance affect the value of the firm's ESG Leader Index. Firm size moderates the effect of environmental, social, and governance factors on firm value, and firm size is unable to moderate the influence of institutional ownership on firm value. Keywords: Environmental Social Governance, Institutional Ownership, Firm Value, Firm Size, ESG Leader Index
KEBIJAKAN DIVIDEN SEBAGAI PEMODERASI PENGARUH PROFITABILITAS & LEVERAGE TERHADAP NILAI PERUSAHAAN Zhafira, Maharani Randigarizky; Tristiarini, Nila
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3693

Abstract

Penelitian ini mempunyai tujuan untuk menganalisis dampak dari profitabilitas, leverage, kebijakan dividen yang memoderasi profitabilitas, serta kebijakan dividen yang memoderasi leverage pada nilai perusahaan pada perusahaan sektor energi yang terverifikasi di Bursa Efek Indonesia (BEI). Populasinya dipilih menggunakan metode purposive sampling melalui perusahaan sektor energi yang terverifikasi di BEI selama periode 2019 hingga 2022. Sebanyak 32 perusahaan diambil sebagai sampel sesuai dengan syarat yang telah ditetapkan, dengan periode pengamatan selama 4 tahun. Pendekatan penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik, uji regresi linear berganda, uji MRA, koefisien determinasi, serta uji hipotesis. Hasil pengkajian menunjukkan bahwa secara parsial, profitabilitas berdampak signifikan pada nilai perusahaan, leverage berdampak signifikan pada nilai perusahaan, kebijakan dividen mampu memoderasi pengaruh profitabilitas pada nilai perusahaan, dan kebijakan dividen tidak memoderasi pengaruh leverage pada nilai perusahaan
The Effect of Company Size and Good Corporate Governance Overance on Company Value Ayu Tri Aryati; Ira Septriana; Nila Tristiarini
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 4 (2025): Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i4.358

Abstract

This study aims to determine and analyze the effect of company size and Good Corporate Governance (Institutional Ownership, Independent Board of Commissioners, and Audit Committee) on Company Value in energy sector issuers listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The research method applied in this study is a quantitative approach using secondary data obtained from company annual reports. The population includes energy companies operating in the Oil, Gas, and Coal sub-sectors. The sample was determined through purposive sampling, resulting in 60 data observations consisting of 15 companies over four consecutive years. The analytical technique employed utilizes SPSS software version 55 with multiple linear regression analysis to examine the relationships among variables. The results indicate that company size significantly influences company value. Good corporate governance proxied by institutional ownership shows a negative effect on firm value, while independent commissioners and audit committees have no significant effect. Simultaneous findings confirm that company size and good corporate governance together influence firm value.
Co-Authors Agung Prajanto Amron Amron, Amron Ayu Tri Aryati Bambang Minarso, Bambang Dwiarso Utomo Entot Suhartono Etika Kartikadarma Faik Khotul Hamidah Hayu Wikan Kinasih Herry Subagyo Ira Septriana Jesica Viranco Intan Miranda Jesus, Felismina Manek Encarnação De Melati Oktafiyani Mohamed Abdulwahb Ali Alfared Muzaroah, Siti Namira, Zahra Hijra Nevy Agustin Ngurah Pandji Mertha Agung Durya Piji Pakarti Retno Indah Hernawati Setyawati, Vilda A. V. vioneta cattravelly pandji Wijaya, Aisyah Ayu Sigit Yasinta Maulida Rohmah Yuanita, Kezia Yulita Setiawanta Zhafira, Maharani Randigarizky