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All Journal Binus Business Review Fundamental Management Journal Accounting Analysis Journal International Journal of Artificial Intelligence Research Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Riset Akuntansi dan Keuangan Dinasti International Journal of Management Science Dinasti International Journal of Digital Business Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Applied Sciences (FJAS) Formosa Journal of Sustainable Research (FJSR) Jurnal Pengabdian Mandiri CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis SENTRI: Jurnal Riset Ilmiah Business and Entrepreneurial Review Media Riset Akuntansi Auditing & Informasi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Journal of Management and Social Sciences Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Audit dan Perpajakan Madani: Multidisciplinary Scientific Journal Manajemen Kreatif Jurnal Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Kajian dan Penelitian Umum Jurnal Riset dan Inovasi Manajemen Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Riset Ilmu Manajemen Bisnis dan Akuntansi Socius: Social Sciences Research Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Media Akademik (JMA) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Akademi Akuntansi Indonesia Padang Indonesian Journal of Economics and Strategic Management Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital KALBISIANA Jurnal Sains, Bisnis dan Teknologi International Journal of Economics, Management and Accounting JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ilmiah Akuntansi Jurnal Greenation Ilmu Akuntansi IPSSJ Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Indonesian Journal of Accounting and Governance Sinergi : Jurnal Ilmiah Multidisiplin
Nera Marinda Machdar
Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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Pengaruh Inklusi Keuangan dan Kredit Bermasalah Terhadap Kinerja Keuangan dengan Pengungkapan Pelaporan Berkelanjutan sebagai Pemoderasi Leonardo Krishnanda; Nera Marinda Machdar
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This research was aimed to know the impact of financial inclusion and non performing loan on financial performance with sustainability reporting disclosure as moderator. Financial performance is measured by ROAA, ROAE, and net income. In this study, the sample used are the conventional bank listed in Indonesia Stock Exchange (BEI) in 2013-2018 with 34 sample by using a purposive sampling technique. This research used panel data regression method with random effect approach model. The results show that financial inclusion has no impact by ROAA and ROAE, but has positive impact on net income. Non performing loan has negative impact by ROAA, ROAE, and net income. Sustainability reporting disclosure does not strengthen nor weaken the impact financial inclusion and non performing loan on ROAA and ROAE. Sustainability reporting disclosure strengthen the effect of financial inclusion on net income. Sustainability reporting disclosure weaken the effect of non performing loan on net income.
Pengaruh Pelaporan Berkelanjutan dan Modal Intelektual Hijau terhadap Nilai Perusahaan dengan Set Kesempatan Investasi sebagai Variabel Pemoderasi Fransiska Ayu Septhiani; Nera Marinda Machdar
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to analyze the effect of sustainability reporting and green intellectual capital on firm value with investment opportunity set as moderating. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2018. The sample selection method used purposive sampling method and obtained a total sample of 87 companies or 522 observational data. The author usesthe method of data analysis with 2 regression models, the method is multiple regression analysis and Moderated Regression Analysis (MRA) using version 9 of E-views program. The results of partial testing show that sustainability reporting does positively affect firm value while green intellectual capital has a negative effect on firm value. Besides the other results found in this study, invetment opportunity set does not moderate the relationship between sustainability reporting and firm value, and also investment opportunity does moderate the relationship between green intellectual capital and firm value.
Pengaruh Green Accounting, Corporate Social Responsibility Disclosure dan Earnings Quality Terhadap Firm Value Melalui Profitibility sebagai Variabel Intervening Widya Permata Sari; Nera Marinda Machdar
Jurnal Kajian dan Penelitian Umum Vol. 1 No. 6 (2023): Desember: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v1i6.654

Abstract

This research aims to examine the influence of green accounting, disclosure of corporate social responsibility, and earnings quality. The population in this research is all manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2022 period. The sampling technique used was the purposive sampling method. The analysis method used is Multiple Linear Regression. The research results show that green accounting does not have a positive effect on Firm value; disclosure of corporate social responsibility has a positive effect on Firm value; earnings quality has a negative effect on Firm value; green accounting has a positive effect on profitability; disclosure of corporate social responsibility has a positive effect on profitability; earnings quality has a positive influence on profitability; green accounting has a positive effect on Firm value with profitability as an intervening variable; disclosure of corporate social responsibility has a positive effect on Firm value with profitability as an intervening variable; earnings quality has a positive effect on Firm value with profitability as an intervening variable; and Profitability has a positive effect on Firm value.
Pengaruh Business Risk, Investment Opportunity Set, dan Sustainability Report Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Tiara Kusuma Wardani; Nera Marinda Machdar
Jurnal Kajian dan Penelitian Umum Vol. 1 No. 6 (2023): Desember: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v1i6.673

Abstract

This research aims to analyzze the influence of business risk, investment opportunity set and sustainability reporting on company value with profitability as a moderator. The population in this research is all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2022. Sample selection method using purposive sampling method. This type of research is qualitative and the type of data used is secondary data. Research results show that Business Risk has a positive effect on company value; Investment Opportunity Set has a positive effect on company value; Sustainabilitu Reporting has a positive effect on company value ; Business Risk has a positive effect on profitability Investment Opportunity set has a positive effect on profitability; sustainability reporting has a positive effect on profitabilitu can mediate the influence of the Investment Opportunitu Set on the value of the company; Profitability can mediate the influence of sustainability reporting on company value.
Pengaruh Kepemilikan Manajerial, Kualitas Audit, Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Intervening Kusmiyati Kusmiyati; Nera Marinda Machdar
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 1 (2023): JANUARI : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1194.524 KB) | DOI: 10.54066/jrime-itb.v1i1.77

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, kualitas audit, dan profitabilitas terhadap nilai perusahaan dengan manajemen laba sebagai variabel intervening. Penelitian ini dilakukan dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI). Metode pemilihan sampel menggunakan purposive sampling pada perusahaan sektor energy yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2021. Metode analasis yang digunakan adalah analisis linear berganda dengan menggunakan program SPSS 25. Hasil penelitian membuktikan bahwa kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan, dan kualitas audit tidak berpengaruh terhadap nilai perusahaan, sedangkan profitabilitas berpengaruh terhadap nilai perusahaan. Kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan melalui manajemen laba sebagai variabel intervening, kualitas audit tidak berpengaruh terhadap nilai perusahaan melalui manajemen laba sebagai variabel intervening sedangkan profitabilitas berpengaruh terhadap nilai perusahaan melalui nilai perusahaan sebagai variabel intervening.
Pengaruh Harga Transfer, Struktur Modal, Dan Kesulitan Keuangan Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Moderasi Anissa Pujiwaty; Nera Marinda Machdar
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1263

Abstract

Taxes are payments to the state that must be paid by individuals or entities for public purposes. Taxes are seen by the state as one of the main sources of income, but are seen by companies as costs that can reduce net profits. Tax avoidance is an action taken by a taxpayer to avoid or reduce the payment of tax that should be owed by using ambiguities or gray areas in tax law to reduce the total tax that must be paid. This research uses quantitative descriptive statistical analysis. The research results show that transfer prices, capital structure, and financial difficulties have a positive impact on tax avoidance practices. However, company size reduces the impact of transfer prices, capital structure, and financial difficulties on tax avoidance practices.
Pengaruh Beban Iklan, Harga Transfer Dan Volatilitas Harga Saham Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Alisya Athalia; Nera Marinda Machdar
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1265

Abstract

Tax aggressiveness is an effort to reduce tax burdens, whether through legal or illegal means. This research investigates the relationship between Advertising Expenses, Transfer Pricing, Stock Price Volatility on Tax Aggressiveness with Company Size as a Moderating Variable. The study employs descriptive statistical analysis with a quantitative approach. The findings indicate that Advertising Expenses negatively influence Tax Aggressiveness, while Transfer Pricing and Stock Price Volatility have a positive impact on Tax Aggressiveness. Additionally, Company Size strengthens the influence of Transfer Pricing on Tax Aggressiveness. Company Size weakens the impact of Advertising Expenses and Stock Price Volatility on Tax Aggressiveness
Pengaruh Fraud Pentagon dan Asimetri Informasi terhadap Fraudulent Financial Statement dengan Kualitas Laba Sebagai Pemoderasi Muhammad Taufiq Arrahman; Nera Marinda Machdar
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1322

Abstract

This study aims to examine the influence of pentagon fraud and information asymmetry on fraudulent financial statement with earnings quality as a moderating variable. This study uses a literature review method. The theories underlying this study are agency theory and positive accounting theory. The results of the study show that the factors that influence fraudulent financial statements are pressure, opportunity, rationalization, competence, arrogance, and information asymmetry. Earnings quality can strengthen or weaken the influence of these factors. This study was conducted to enable subsequent researchers to gain a deep understanding of the theories and research results that are relevant to their research topic.
Pengaruh Time Budget Pressure, Locus Of Conrol Dan Integritas Laporan Keuangan Terhadap Kualitas Audit Dengan Auditor Switching Sebagai Variabel Moderasi Febria Amanda; Nera Marinda Machdar
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1220

Abstract

Every company must present quality financial reports. One way to find out quality financial reports is through a public accountant audit, which measures the level of fairness of financial reports compared to accounting standards. What happens in a country, especially in a company amidst increasingly fierce competition. Companies strive to continue making reports such as financial and annual reports which contain profiles, management discussions and corporate governance (Siagian & Machdar, 2023). External auditors or public accountants are considered independent third parties who can prevent conflicts of interest between company management and shareholders. Apart from being used by companies and shareholders, audit results are also used by stakeholders outside the company such as potential investors, creditors, the government and other related parties. All of these parties consider audit results as an important factor in decision making (Wardani et al., 2020).
Pengaruh Whistleblowing System dan Pengendalian Internal terhadap Pencegahan Fraud Azhar Huwaiza Fathoni; Jihan Salsabilah; Nera Marinda Machdar
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1815

Abstract

This research focuses on the analysis of the Whistleblowing System and Internal Control in relation to Fraud Prevention. Literature review was used as the main method in this research. Agency theory and motivation theory are the theoretical foundations underlying the research. Research findings show that there is a significant correlation between the Whistleblowing System and Internal Control in efforts to minimize fraud in Indonesian organizations. It is hoped that this research can contribute to a deeper understanding for future researchers regarding theories and research results relevant to this topic.
Co-Authors Ade Onny Siagian Adini, Shalihah Dwi Adler H. Manurung Adler H. Manurung Adler Haymans Manurung Adler Haymans Manurung Adler Haymans Manurung Adler Manurung Aisyah Dwi Satrio Putri Aisyah Sekar Ningrum Ajeng Putri Wahyuningtyas Aldila Sukaputri Irmadani Aldino Rafael Yusup Alfiah Rizqi Sabrina Alisya Athalia Aliyani, Tunida Alvira Nirjayanti Alya Kusumaningtyas Alya Syafikah Rani Amelia Destiyana Amor Marundha Anggraini, Anisya Mutiara Anggraini, Septiara Anissa Pujiwaty Annisa Azka Rahmawati Aulia Annisa Fatimatu Zahro Annisa Ramadhani Azizah Aprilia Zahra Adisti Ardillah, Kenny Arinda Dwi Cahyani Asril, Delila Atika Somantri Dewi Aulia Pramesti Aurorita, Belantika Sheren Avriliani Dwi Septiana Ayu Chintya Janitri Ayu Luthfiyah Ramadhanti Ayu Permata Sari Azhar Huwaiza Fathoni Bungaran Saing, Bungaran Cahaya Zulfah Cahyadi Husadah Cahyadi Husadha Celia Darmasaputra Claudia Putri Setiadi Dade Nurdiniah Dara Dinanti Darma, Cantika Ramadina Putri Dea Maharani Dea Nur Azizah Defina Jihan Felisha Delila Asril Della Puspita Desi, Dona Elvia Desy Pri Cahaya Sibarani Dhea Regita Cahyani Dina Erliana Diva Fareza Zelfani Dwi Intan Erdiyanti Dwitanto, Ardo Ryan Edward Efendi Silalahi Eka Putri Julianti Wibowo Elia Rossa Elia Rossa Elsa Natali Endah Suci Damayanti Engela Ananta Erlin Aurelia Maritza Ervan Alifian Supriyatno Eva Yanis Lafione Fahrati, Mutia Fathiyah Alifah Fitriyani Fatima Zahara Febianti, Windy Febria Amanda Febrianti, Salwa Nayla Fitri Sabiyla Yassarah Fitrie Handayani Fransiska Ayu Septhiani Gisca Dwi Desriyunia Gloria Priscilla Simorangkir Helmalia Putri Herlina Yuliyanti Hernawan, Deby Indah Maharani Hilwatun Nazwah Husadah, Cahyadi Imas Mutikartini Putri Inday Hardika Ira Alpina BR Surbakti Iska Ayu Sundari Istianingsih Istianingsih, Istianingsih Jagad, Chandi Satrio Raja Ing Jasmine Jasmine Jihan Rahmah Fadiyah Jihan Salsabilah Jonathan Jonathan Josua Panatap Soehaditama Kamelia Putri Kartika Wulandhari Khalisa Fahira Khofidah Pujilestari Kusmiyati Kusmiyati Lasmarina Suci Oktavia Leonardo Krishnanda Lestari, Sri Indah Lhivia Nur’aini Putri Lin Oktris Lissa Rahmawati Lyra Aldina Mamta Sartika Manurung, Bennardo Margaretha Jessica Wijaya Marpaung, Erika Nopa Yanti Br Marsyalova Yasmin Marta Marta Marundha, Amor Meilani, Kurnia Meisya Liana Meli Andriyani Melinda Malau Mia Anggraini Mohamad Rio Aditya Lutfiansyah Muhamad Daffa Fairus Muhamad Fa'iz Paryono Muhammad Esa Seprtian Muhammad Maulana Hafizh Muhammad Taufiq Arrahman Munir, Ningky Sasanti Nababan, Engelica Nabilah Putri Windiarti Nainggolan, Carlos Daniel Najwa Balqis Nanda Suci Handayani Umagap Nanditya Andini Natasya Arifa Salsabila Novi Pusfita Nugroho, Muhammad Reza Adi Nurdiniah, Dade Nurdiyanto Nurfitria, Ramadhani Nurhalisa, Icha Nurjanah, Adira Oktaviani Tita Pangaribuan, David Panjaitan, Nehemia Apriyani Pingki Lutfiana Bella Pratiwi, Oktaviani Putri Puthree Maria Situmorang Putri Afrilia Nurrochmah Putri, Helmalia Putri, Moudy Aldasari Putri, Revanya Adinda Rachmat Pramukty Radina Amalia Maharani Rahmah, Hesti Nur Rahmatika Fidela Hilary Ramdhani Ahmad Fariz Putra Setiawan Reydatus Rafiawan Akbar Ririn Breliastiti Rizti Salsabila Rony, Zahara Tussoleha Rosa Amalia Putri RR. Ella Evrita Hestiandari Safitri, Afifah Salsabila Salsabila Santiyar, Dewi Sarah Ginting Septiara Anggraini Septiwidya, Wafiyyah Shabir, Haekal Maulana Shafa Audina Sukmaningrum Sherly Suci Rahmadhani Sholihah, Auliya Nida’Us Sianturi, Maria Magdalena Sianturi, Maria Marcelina Sifa, Wiwin Aini Silviyana Fitri Simanungkalit, Efraim Sindy Septiani Siregar, Sabrina Az-zahra Siska Aprilia Rahmawati Siti Ghozinatul Jannah Situmorang, Nova Lia SUGENG SUROSO, SUGENG Sugiharti Sugiharti Sulistyanto, Sofyan Aditya Sumarno Sumarno Sumaryono Sumaryono Suprobo, Srikaton Sevira Syaharani, Hanung Deswinta Syawali, Alya Syifa, Najwa Aulia Sysilia Tri Hapsari Tegar Muzaki Ritonga Temy Setiawan Tiara Kusuma Wardani Tri Wahyuningsih Triliyani, Dewi Triyana, Ira Valencia Angelica Vina Hariyati Vina Ramadhianti Vinsent Fernaldi Yulias Sayudha Viyanis, Denisa Salsabila Wastam Wahyu Hidayat Widjanarko, Wirawan Widya Permata Sari Windiarti, Nabilah Putri Windy Febianti Yani, Sabilah Ayu Adinda Yanti, Anggi Rama Yarika Azhara Yosi Ika Putri Yunda Riana Yuyun Yuyun