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All Journal ProBisnis : Jurnal Manajemen Jurnal Puan Indonesia Jurnal Ekonomi Trisakti Ekonomi Digital Postgraduate Management Journal Innovative: Journal Of Social Science Research Realible Accounting Journal Jurnal Riset Manajemen dan Ekonomi Dirkantara Indonesia EBID:Ekonomi Bisnis Digital El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam J-CEKI

Virna Sulfitri

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Author-ID : 6017971

Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Title

Green Accounting Penerapan Green Accounting, Corporate Social Responsibility, dan Ukuran Perusahaan Terhadap Profitabilitas tiara sundari; Virna Sulfitri
Postgraduate Management Journal Vol. 2 No. 1 (2022): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

This study uses a quantitative methodology. The purpose of this study is to test and analye the application of green accounting, CSR, and firm size to manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Green Accounting is proxied through environmental performance. Profitability is quantifed using NPM. There are 836 manufacturing companies listed on the IDX listing, but only 19 manufacturing companies are consistent from 2016-2020 according to the research criteria. So that the sampleof this research is counted for 5 years as many as 95. Companies thar are included in the researcg sample are companies thar are PROPER participants in the Ministry of Environment Program of the Republic of Indonesia from 2016-2020. This research utilizes secondary data, in the form of annual reports, financial reports, and compay sustainability reports which can be obtained on the website www.idx.ci.id and the official website of manufacturing companies. The data analysis method uses is descriptive statictical data analysis, classical assumption test, and multiple regression analysis. The research findings show that environmental performance has no effect on profitability because the significant value is > 0.05. Meanwhile, CSR has a significant positive effect on profitability because the significant value is less than 0.05 and the beta coefficient has a positive direction, and firm size has a significant negative effect on profitability because the significant value is < 0.05 but the beta coefficient has a negative direction.

ANALISIS PENGARUH TATA KELOLA, BELANJA MODAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI KARBON Cecilia Rooschella; Virna Sulfitri
Postgraduate Management Journal Vol. 2 No. 2 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

This study aims to analyze the effect of corporate governance, capital expenditure, profitability, and firm size on carbon emissions disclosure. Data was used from companies that operating in five sectors listed on Indonesia Stock Exchange, including the consumer non-cyclicals, basic materials, energy, industry, and infrastructure. This study collects secondary data which are reported their Annual Report and Sustanability Report from 2017-2021. Data analysis method used is multiple linear regression. The result of the study prove that corporate governance variable has a negative effect on carbon emissions disclosure. However, three other independent variables, namely capital expenditure, profitability and firm siza have positive effect on carbon emissions disclosure.

DETERMINAN KECURANGAN LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DENGAN PENDEKATAN TEORI FRAUD PENTAGON DAN KOMITE AUDIT Franciska Sagita -; Virna Sulfitri
Postgraduate Management Journal Vol. 2 No. 2 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Abstrak Tujuan dari penelitian ini adalah unttuk menguji dan memperoleh bukti adanya pengaruh stabilitas keuangan, target keuangan, tekanan eksternal, sifat industri, pergantian auditor, pergantian direksi, jumlah foto CEO, dan komite audit berpengaruh terhadap kecurangan laporan keuangan. Penelitian ini menggunakan data dari perusahaan manufaktur yang tercantum pada BEI tahun 2017-2020 dan menggunakan laporan keuangan. Berdasarkan kriteria yang telah ditentukan, sampel yang dipilih untuk diuji menggunakan metode Purposive Sampling. Hasil yang diharapkan dalam penelitian ini disimpulkan Stabilitas Keuangan, Target Keuangan, Tekanan Eksternal, Sifat Industri, Pergantian Direksi berpengaruh, dan Pergantian foto CEO berpengaruh negatif terhadap kecurangan laporan keuangan. Pengawasan yang tidak efektif, Pergantian Auditor dan Komite Audit berpengaruh positif terhadap kecurangan laporan keuangan.

PENGARUH KINERJA KARBON, TEKANAN STAKEHOLDER DAN SERTIFIKASI ISO 14001 TERHADAP PENGUNGKAPAN EMISI KARBON Hanisyah Iratiwi; Sulfitri, Virna
Postgraduate Management Journal Vol. 3 No. 1 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v3i1.429

This study was conducted to obtain empirical evidence that carbon performance, stakeholder pressure and ISO 14001 certification affect the disclosure of company carbon emissions. In this study, the size of the company, leverage, profitability and capital expenditure as control variables. This study uses quantitative methods as a research approach. All non-financial companies listed on the Indonesia Stock Exchange (IDX) are the population in this study and data in the form of annual report data and sustainability reports of non-financial companies. In this study, the determination of the sample was carried out by purposive sampling method. Based on the data that has been collected and the tests that have been carried out on 72 samples of companies using the panel data regression model, it can be concluded that carbon performance, company size and leverage have no significant effect on carbon emission disclosures, stakeholder pressure and capital expenditure have a significant positive effect on emission disclosures. carbon, ISO 14001 certification does not support a positive but significant negative effect and profitability has a significant negative effect on the disclosure of carbon emissions of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period.

PENGARUH AUDIT INTERNAL, KOMPETENSI AUDITOR, KESESUAIAN KOMPENSASI DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD Aprillia, Rosemarry; Sulfitri, Virna
Postgraduate Management Journal Vol. 3 No. 1 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v3i1.432

Fraud or commonly known as fraudulent activities carried out in various modes and continues to increase over time. The high number of fraud cases that occur in Indonesia must be taken very seriously, for example by forming an internal audit team that has a really valuable role in monitoring activities to determine whether programs and fraud prevention have been running effectively. This study plans to decide the impact of internal audit, auditor competence, compensation suitability and whistleblowing system on fraud prevention in the Inspectorate General of the Ministry of Maritime Affairs and Fisheries with a sample of 117 respondents. Data collected through questionnaires, the method used in this study is multiple linear regression. The results show that internal audit, auditor competence, compensation suitability and whistleblowing system have a significant effect on fraud prevention.

PENGARUH GCG, CSR, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Vindy Rizqy Istigfari; Sulfitri, Virna
Postgraduate Management Journal Vol. 3 No. 1 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v3i1.435

This study aims to examine the effect of GCG, CSR, and Leverage on Firm Value with Profitability fas fa fmoderatingfvariable. fThe fsample fused fin fthis fstudy fuses fmanufacturing fcompanies flisted fon fthe fIndonesia fStock fExchange f(IDX) fin fthefperiod f2016 fto f2020. fThe fnumber fof fsamples fused fis f25 fcompanies fwith f125 fobservations. fThe fsample fmethod fused fin fthisfresearch fis fpurposive fsampling, fwhile fthe fdata fanalysis fmethod fused fis fpanel fdata fregression fusing fthe fSPSS fprogram.The fresults fof fthis fstudy findicate fthat fGCG fhas fa fpositive feffect fon ffirm fvalue, fCSR fhas fno fnegative feffect fon ffirmfvalue, fand fleverage fhas fa fpositive feffect fon ffirm fvalue. fMeanwhile, fprofitability fas fa fmoderating fvariable fweakens fGoodfCorporate fGovernance fon ffirm fvalue.

PENGARUH ASIMETRI INFORMASI, FINANCIAL DISTRESS, TINGKAT PENDIDIKAN DEWAN DIREKSI, KEBERAGAMAN GENDER DEWAN DIREKSI TERHADAP MANAJEMEN LABA Megawati, Yuliana; Sulfitri, Virna
Postgraduate Management Journal Vol. 3 No. 1 (2023): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v3i1.537

Empirical evidence on the effect on firm value of financial distress, board diversity, and information asymmetry in good corporate governance mechanisms in which gender diversity and educational level of the board of directors act as proxies. The samples of this research data are annual reports and financial reports owned by companies listed on the Indonesia Stock Exchange (IDX) in 2019 to 2021, especially BUMN. There are 15 companies that match the criteria so that there are 45 sample data used in the study by selecting using purposive sampling. In testing the impact of earnings management on financial distress, the education level of the board of directors, information asymmetry, and gender diversity of the board of directors. From the results of this study it was found that there was a positive influence on earnings management from financial distress and information symmetry while there was a negative effect from the level of education and gender diversity of the board of directors.

THE INFLUENCE OF DEBT POLICY AND SUSTAINABILITY REPORT ON COMPANY VALUE IN MANUFACTURING COMPANIES LISTED IN THE INDONESIAN STOCK EXCHANGE: PENGARUH KEBIJAKAN UTANG DAN LAPORAN KEBERLANJUTAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Bilqis, Reiva Sativa; Sulfitri, Virna
Postgraduate Management Journal Vol. 4 No. 2 (2025): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i2.875

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan utang dan laporan keberlanjutan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Kebijakan utang dan laporan keberlanjutan menjadi variabel independen yang diuji untuk melihat dampaknya terhadap nilai perusahaan sebagai variabel dependen. Metode yang diterapkan yaitu regresi logistik menggunakan perangkat lunak SPSS versi 25. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling untuk memilih sampel dari perusahaan manufaktur sektor non-siklikal yang terdaftar di BEI. Hasil penelitian menunjukkan bahwa kebijakan utang memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. Selain itu, laporan keberlanjutan juga ditemukan memiliki pengaruh positif yang signifikan terhadap nilai perusahaan. Kesimpulan penelitian ini adalah bahwa baik kebijakan utang maupun laporan keberlanjutan memiliki peran penting dalam meningkatkan nilai perusahaan

ANALISIS DAMPAK KENAIKAN TARIF PPN 11% TERHADAP PENJUALAN PT. SOKENKO MAJU JAYA Tjendana, Efvlint; Sulfitri, Virna
Postgraduate Management Journal Vol. 4 No. 2 (2025): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i2.883

Indonesia yang sedang berada dalam keadaan perekonomian tidak stabil yang disebabkan oleh adanya Pandemi Covid-19, membuat adanya pendapatan negara menjadi menurun drastis, bahkan diramalkan akan masuk kejurang resesi. Agar hal itu tidak terjadi, maka pemerintah mengambil keputusan untuk menormalkan keadaan perekonomian di Indonesia, melalui menaikan tarif PPN 11%. Namun kenaikan tarif PPN ini, terjadinya kenaikan harga jual, sehingga menyebabkan penurunan penjualan yang terjadi pada perusahaan. Penelitian ini menggunakan metode penelitian deksriptif kualitatif, untuk mengetahu bagaimana dampak dari kenaikan tarif PPN 11% terhadap penjualan. Hasil penelitian ini, menunjukan bahwa semakin tinggi tarif PPN, maka harga jual akan secara otomatis naik dan bisa menjadi salah satu faktor penurunan penjualan yang di peroleh dari perusahaan. Kata Kunci: Pajak, PPN, 11%, Kenaikan, Perbandingan.

PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN, AKUNTANSI HIJAU DAN TATA KELOLA PERUSAHAAN TERHADAP RETURN SAHAM LQ45 DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Sulfitri, Virna; Yanti, Harti Budi; Lestari, Reni
Postgraduate Management Journal Vol. 4 No. 2 (2025): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i2.934

Penelitian ini bertujuan untuk menguji pengaruh Pengaruh Pengungkapan Laporan Keberlanjutan, Akuntansi Hijau dan Tata Kelola Perusahaan terhadap Return Saham LQ45 dengan Ukuran Perusahaan sebagai Variabel Moderasi. Data yang digunakan adalah data panel dengan metode analisis data kuantitatif. Sampel yang digunakan adalah seluruh Perusahaan yang terdaftar di Index LQ45 periode 2019 - 2022. Kebaharuan penelitian ini adalah penggunaan variable Akuntansi Hijau sebagai variable independent. Penelitian ini juga memperluas objek penelitian yang umumnya dilakukan pada Perusahaan sektor tertentu menjadi Indeks LQ45 yang mewakili hampir seluruh sektor industri dan menempatkan ukuran Perusahaan sebagai variable moderasi. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif sustainability report terhadap return saham, adanya pengaruh negative green accounting terhadap return saham, tidak ada pengaruh good corporate governance terhadap return saham, firm size tidak dapat memperkuat pengaruh sustainability report terhadap return saham, firm size dapat memperkuat pengaruh green accounting terhadap return saham serta firm size tidak dapat memperkuat good corporate governance terhadap return saham.

Co-Authors Adeliani Mathildis Riberu Adeliani Mathildis Riberu Aika Putra Hakim, Muhammad Dhenis Aliyyah Fitriyani Aprillia, Rosemarry Astrid Maria Esther, Astrid Maria Aurelia, Maurent Azizah Nur Fathia Azizah Nur Fathia Baehaqy, Reza Oktavian Belinda Belinda Belinda, Belinda Bilqis, Reiva Sativa BUDI SANTOSA Cecilia Rooschella Denisa, Shaharani Erin Febry Mellindo Heldayat Franciska Sagita - Hanisyah Iratiwi Henik Hari Astuti Istiqomah, Shinta Nurriya Isvi Mustari Mugiono Isvi Mustari Mugiono Khairunnisa, Ennadya Kurniawati M. Yudhi Lutfi Megawati, Yuliana Mutia Permata Jawas Nur Halimah Tus Sa’diyah Reni Lestari Rismayanti Selvia Monica Selvia Selvia, Selvia Monica Syaefullisan, Razky Dimasliano Teresa Etin Juwita Diaz tiara sundari Tjendana, Efvlint Vindy Rizqy Istigfari Wahyudin, Syahrul Yanti, Harti Budi

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