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All Journal Optimal: Jurnal Ekonomi dan Manajemen Medika Respati : Jurnal Ilmiah Kesehatan Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Balance : Media Informasi Akuntansi dan Keuangan Jurnal Manajemen Riset Inovasi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Moneter : Jurnal Ekonomi dan Keuangan Mount Hope Management International Journal Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Akuntansi dan Ekonomi Pajak: Perspektif Global
Sri Yuni
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Nursing Public Health Social Sciences

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Pengaruh Komite Audit Perempuan, Pengalaman Kerja dan Pendidikan Akuntansi & Keuangan Terhadap Nilai Perusahaan Manufaktur Gisela Gisela; Fitria Husnatarina; Rini Oktavia; Rapel Rapel; Sri Yuni; Iwan Christian
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.935

Abstract

The Author, 2024. The Influence of Female Audit Committees, Audit Committee Work Experience, and Audit Committee Accounting & Finance Education on the Value of Manufacturing Companies (In Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2022). Thesis Department of Accounting, Faculty of Economics and Business, Palangka Raya University. Supervisor: Dr. Fitria Husnatarina, SE., M.Si., Ak., CA and Rini Oktavia, SE., M.Sc. This research aims to explain the influence of female audit committees, audit committee work experience, and audit committee accounting & finance education on company value. This research uses secondary data, the population used in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique in this research was using a purposive sampling method. There are 23 manufacturing companies that meet the sample criteria in this research, so the observation data amounts to 92. The data analysis method in this research uses SPSS statistical tools with multiple regression analysis equations. The research results show that: (1) The existence of a female audit committee has an influence on increasing company value significantly; (2) Audit Committee Work Experience has a positive and significant effect on Company Value; and (3) Audit Committee Accounting and Finance Education has a positive and statistically significant relationship to Company Value.
SUSTAINABILITY DISCLOSURE: AN EMPIRICAL STUDY OF INDONESIA'S MINING SECTOR Fuanni, Fuanni; Sri Yuni; Ade Yuniati
Mount Hope Management International Journal Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/momil.v2i3.546

Abstract

The growing recognition of environmental and social issues has intensified the pressure on companies to meet their social and environmental obligations. Particularly in the mining industry, environmental concerns that were previously overlooked have emerged as critical topics in sustainability dialogues. This research seeks to explore the intricacies of the relationship between corporate actions and sustainability practices within Indonesia's mining sector. The study analyzes data from 16 mining firms over the timeframe of 2020 to 2022. Using regression analysis, specifically through the Random Effect Model, the research investigates both direct relationships Findings reeal that the size of a company positively influences the disclosure of sustainability reports. In contrast, factors such as leverage and audit quality do not significantly impact the level of sustainability report disclosures. These results highlight the importance of company size as a driver for transparency in sustainability practices, indicating that larger companies are more likely to respond to stakeholder pressures for environmental accountability. On the other hand, the lack of significant findings related to leverage and audit quality suggests that other dynamics may play a more critical role in shaping sustainability reporting behaviors within the mining sector. This study contributes to a deeper understanding of the factors influencing sustainability disclosures and offers valuable insights for stakeholders seeking to enhance environmental and social governance practices in Indonesia's mining industry. Keywords: Environment, Mining sector, Sustainability reporting disclosure Abstrak Peningkatan kesadaran terhadap isu-isu lingkungan dan sosial telah memperbesar tekanan terhadap perusahaan untuk memenuhi kewajiban sosial dan lingkungan mereka. Secara khusus, dalam industri pertambangan, masalah lingkungan yang sebelumnya sering diabaikan kini menjadi topik penting dalam diskusi mengenai keberlanjutan. Penelitian ini bertujuan untuk mengeksplorasi hubungan yang kompleks antara tindakan korporasi dan praktik keberlanjutan dalam sektor pertambangan di Indonesia. Penelitian ini menganalisis data dari 16 perusahaan pertambangan selama periode 2020 hingga 2022. Dengan menggunakan analisis regresi, khususnya melalui Random Effect Model, penelitian ini menyelidiki hubungan langsung antara variabel-variabel yang relevan. Hasil penelitian menunjukkan bahwa ukuran perusahaan memiliki pengaruh positif terhadap pengungkapan laporan keberlanjutan. Sebaliknya, faktor seperti leverage dan kualitas audit tidak menunjukkan pengaruh signifikan terhadap tingkat pengungkapan laporan keberlanjutan. Temuan ini menekankan pentingnya ukuran perusahaan sebagai faktor pendorong transparansi dalam praktik keberlanjutan, di mana perusahaan yang lebih besar cenderung lebih responsif terhadap tekanan dari pemangku kepentingan terkait akuntabilitas lingkungan. Di sisi lain, tidak adanya pengaruh signifikan dari leverage dan kualitas audit menunjukkan bahwa faktor-faktor lain mungkin memiliki peran yang lebih dominan dalam menentukan perilaku pengungkapan keberlanjutan di sektor pertambangan. Penelitian ini memberikan kontribusi dalam memperluas pemahaman mengenai faktor-faktor yang memengaruhi pengungkapan keberlanjutan serta memberikan wawasan berharga bagi para pemangku kepentingan yang ingin meningkatkan praktik tata kelola lingkungan dan sosial di sektor pertambangan di Indonesia. Kata Kunci: Lingkungan, Sektor Pertambangan, Pengungkapan Laporan Keberlanjutan
Analisis Kinerja Bank Umum dengan menggunakan Metode Risk Based Bank Rating untuk Mengukur Kinerja Keuangan Bank dalam Struktur Modal sebagai Variabel Moderasi : Studi Kasus pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Wilianti Wilianti; Sri Yuni; Septa Soraida
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.460

Abstract

The development of the banking industry in Indonesia is highly regarded, making the presence of banking institutions essential. It is known that the banking industry plays a strategic role in supporting the implementation of national development to enhance equitable development. To become a sufficiently good bank, measuring performance as an indicator of success is an absolute requirement. This research aims to determine whether the Risk Based Bank Rating approach can measure Financial Performance and the Risk Based Bank Rating moderated by Capital Structure can measure Financial Performance. Case study of state-owned banks listed on the Indonesia Stock Exchange in 2019-2022. This research uses secondary data and research methods used is quantitative. The results show that Non-Performing Loans have a negative impact on financial performance, the Loan to Deposit Ratio (LDR) has a significant impact on Return On Assets (ROA), the Net Interest Margin (NIM) has a positive and significant impact on financial performance measured by Return On Assets (ROA). Operating Expenses to Operating Income (BOPO) has a negative and significant impact on financial performance measured by Return On Assets (ROA). The Capital Adequacy Ratio (CAR) has a significant impact on financial performance. Capital Structure has a significant impact on Non-Performing Loans (NPL) compared to financial performance. Capital Structure significantly affects the Net Interest Margin (NIM) concerning financial performance. The capital structure between operating expenses and operating income can influence a company's performance.
The Power of directors: Do multiple job, military connection, political connection determine firm value mining sector coal production? Diarta, Anggy; Sri Yuni; Golda Belladonna Umbing; Agus Satrya Wibowo; Fitria Husnatarina; Ade Yuniati
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v5i1.19967

Abstract

This study aims to examine the influence of Multiple Job, Military Connection, and Political Connection of the CEO on Firm Value, with Company Size and Leverage as control variables. The population in this study is coal production sector mining companies listed on the Indonesia Stock Exchange from 2020-2022. The sampling technique used purposive sampling with the criteria being companies that issued financial statements & annual reports consecutively from 2020-2022. The reason for choosing this sector is because it is growing day by day, and it is directly regulated by the government. Based on these criteria, 23 coal production sector mining companies were selected as samples, resulting in 69 observations conducted in this study. The research analysis technique used panel data method. Data were processed using E-Views 10 software. The results of the study indicate that multiple job do not affect firm value. Military connection have a positive influence on firm value. Political connection do not affect firm value
Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas : Studi Kasus pada Perusahaan Sub Sektor Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Irma Lestari; Sri Yuni; Agus Kubertein
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1440

Abstract

This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.
Pengaruh Capital Intensity Dan Institusional Ownership Terhadap Tax Avoidance Dengan Profitabilitas Sebagai Pemoderasi (Studi Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2019-2022) Nadia Priskila; Sri Yuni; Christina Fransiska; Oktobria Y. Asi; Ichsan Diarsyad; Iwan Christian
Jurnal Manajemen Riset Inovasi Vol. 1 No. 4 (2023): Oktober : Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v1i4.1840

Abstract

This study aims to determine the effect of capital intensity and institutional ownership on tax avoidance with profitability as a moderating variable. This study uses a type of quantitative research using secondary data in the form of annual reports. In this study, the population is consumer goods industry companies listed on the IDX for the 2019-2022 period using a purposive sampling technique. Based on this technique, 31 companies were obtained with a span of 4 years of observation, so that 124 observation data were obtained. The data that has been obtained is then analyzed using the SPSS version 25 application. The results of this study indicate that capital intensity has no effect on tax avoidance and institutional ownership has a negative and significant effect on tax avoidance. Then profitability as a moderator is not able to moderate the effect between capital intensity on tax avoidance, while profitability is able to moderate the relationship between institutional ownership on tax avoidance. Suggestions for future researchers to be able to add other variables that affect tax avoidance and to be able to use other sector companies as objects of observation in order to be able to compare the results of one company's research with another.
Co-Authors Ade Putera Kristiadi Ade Yuniati Agus Kubertein Agus Satrya Wibowo Anna Carmila Christina Fransiska Darmae Nasir Diarta, Anggy Fitria Husnatarina Franki Sinaga Fuanni, Fuanni Gisela Gisela Golda Belladonna Umbing Ichsan Diarsyad Irma Lestari Iwan Christian Lamria Simamora M. Ichsan Diarsyad Mia Agustina Natalia Putri Mitha Hadi Safitri Mutmainah Mutmainah Nadia Priskila Natalia Margaretta Siringo-Ringo Nur Halimah Oktobria Y. Asi Rapel Rapel Rini Oktavia Roy Alpinus Ginting Septa Soraida Tatik Zulaika Wilianti Wilianti Windya Miransa