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All Journal AKUNTANSI DEWANTARA JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)
Stephana Dyah Ayu, Stephana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH DEWAN KOMISARIS INDEPENDENSI, KOMITE AUDIT SERTA PROFITABILITAS YANG DISERTAI LEVERAGE DALAM MENGUNGKAPAN LAPORAN SUSTAINABILITY Hariono, William Christian; Dyah Ayu, Stephana
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.52561

Abstract

This study aims to examine the impact of the Independent Board of Commissioners, Audit Committee, Profitability, Leverage on the disclosure of the Sustainability Report. This assessment is quantitative and contains secondary data obtained through annual reports or information as well as ongoing information. The population in this study used purposive sampling. The total sample used was 115, covering all companies in all sectors that were verified on the IDX or the Indonesian stock exchange. The data analysis uses media software or the IBM SPSS Statistics 25 application. This study uses multiple linear regression analysis, and the results of the study show that the Independent Board of Commissioners, Audit Committee, Profitability have an impact on the disclosure of the Sustainability Report. However, the Leverage variable has no impact on the disclosure of the Sustainability Report. Keywords: Sustainability Report, Independent Board of Commissioners, Audit Committee, Profitability, Leverage
KONDISI FINANCIAL DISTRESS PADA EMITEN YANG TERGOLONG DALAM NOTASI KHUSUS BURSA EFEK INDONESIA Netina Putri Agusta, Patrecia; Dyah Ayu, Stephana
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13716

Abstract

This study aims to describe financial distress and how the ratio of each variable in the Altman Z-Score represents financial distress. This research method is descriptive quantitative, the population of this study is a company that belongs to the special notation of the Indonesian stock exchange for the November 2022 period of 145 issuers, the sampling method uses purposive sampling and 13 issuers are obtained each year. The results of the study show that the majority of issuers from 2019 to 2021 experience financial distress.
PENGARUH GCG, STRUKTUR MODAL, DAN CAPITAL EXPENDITURE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BEI TAHUN 2018 – 2022 Nugroho, Laurensia Shirley; Dyah Ayu, Stephana
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.16026

Abstract

This study aims to determine the influence of independent board of commissioners, institutional ownership, audit committee, capital structure, and capital expenditure on company value. This research was conducted on transportation companies listed on the Indonesia Stock Exchange (IDX) in 2018 – 2022 using the purposive sampling method. The number of samples in this study was 67 transportation companies. The sampling technique in this study used the purposive sampling method, where the sample in this study was 24 companies with a total of 67 observations. The methods used in this study are descriptive statistical analysis, classical assumption test, multiple linear regression analysis, partial test, simultaneous test, and coefficient of determination (R2). Based on the results of this study, it shows that: (1) The independent board of commissioners has a significant positive influence on the value of the company. (2) Institutional ownership has a significant positive effect on the value of the company. (3) The Audit Committee has a significant positive effect on the value of the company. (4) Capital structure has a significant negative effect on the value of the company. (5) Capital expenditure has a significant negative effect on the value of the company.
Co-Authors Hariono, William Christian Netina Putri Agusta, Patrecia Nugroho, Laurensia Shirley