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Virna Sulfitri
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CARBON EMISSION DISCLOSURE DAN KINERJA LINGKUNGAN TERHADAP KEBERLANJUTAN PERUSAHAAN DENGAN VISI MISI SEBAGAI VARIABEL MODERASI Azizah Nur Fathia; Virna Sulfitri
Jurnal Ekonomi Trisakti Vol. 3 No. 1 (2023): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i1.16169

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh corporate social responsibility, carbon emission disclosure dan kinerja lingkungan dengan visi misi sebagai variabel moderasi terhadap keberlanjutan perusahaan. Sampel data penelitian ini diambil dari laporan tahunan serta laporan keberlanjutan perusahaan industri, energi dan basic materials  yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Sampel penelitian ini dipilih dengan metode purposive sampling dan diperoleh sebanyak 14 perusahaan yang memenuhi kriteria dengan total 70 sampel. Penelitian ini menggunakan analisis regresi linier berganda untuk menganalisis pengaruh corporate social responsibility, carbon emission disclosure dan kinerja lingkungan terhadap keberlanjutan perusahaan dengan visi misi sebagai variabel moderasi. Hasil penelitian ini menunjukan bahwa corporate social responsibility, carbon emission disclosure dan kinerja lingkungan berpengaruh positif terhadap nilai perusahaan. Namun untuk visi misi tidak dapat memoderasi variabel bebas terhadap variabel terikat. Penelitian ini dapat dijadikan oleh perusahaan sebagai masukan untuk peduli terhadap sosial dan lingkungan serta bagi peneliti selanjutnya sebagai referensi tambahan dalam membuat penelitian.
Pengaruh Dewan Direksi, Struktur Modal Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Teresa Etin Juwita Diaz; Virna Sulfitri
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 2 (2024): APRIL: JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v2i2.1611

Abstract

This research examines the influence of the board of directors, capital structure and environmental performance on company value in consumer sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sampling method uses purposive sampling and the method used in this research is multiple linear regression analysis. The number of samples in this research was 32 companies. The findings show that one determinant has a positive effect on company value from the three hypotheses proposed. The board of directors has a positive effect on company value, while capital structure and environmental performance have a negative effect on company value. The practical implications of this research emphasize the important role of the board of directors in increasing company value. Investors will respond to good corporate governance which is proxied through the board of directors as a positive signal that the company is superior to other companies
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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
ANALISIS PENGENDALIAN INTERNAL PADA PT X Isvi Mustari Mugiono; Sulfitri, Virna
Realible Accounting Journal Vol. 3 No. 2 (2024): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v3i2.536

Abstract

Abstract Pengendalian internal merupakan suatu cara untuk mengarahkan, mengawasi, dan mengukur sumber daya suatu organisasi dan berperan penting untuk mencegah, mendeteksi penggelapan (fraud) dan melindungi sumber daya organisasi. Penelitian ini merupakan penelitian kualitatif deskriptif yang bertujuan untuk menganalisa pengendalian internal pada PT X. Penelitian ini menggunakan hasil wawancara mendalam terhadap pimpinan perusahaan, manajer perusahaan, dan karyawan PT. X. Dengan adanya sistem pengendalian intern yang efektif pada PT. X yang diterapkan akan menjamin terselenggaranya pancatatan yang layak, serta mencegah penyalah gunanaan oleh bagian yang tidak berwenang, sehingga operasional perusahaan dapat berjalan dengan lancar.
PENGARUH INFLASI, SUKU BUNGA, NILAI TUKAR, DAN PERTUMBUHAN EKONOMI TERHADAP IHSG Aika Putra Hakim, Muhammad Dhenis; Sulfitri, Virna
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.180

Abstract

This study aims to provide empirical evidence regarding the effect of inflation, interest rates,exchange rates and economic growth on the IDX Composite.The data sample for this research was taken from the monthly reports of BPS and Bank Indonesia for the 2018 – 2022 period. The research sample was selected using the randomized sampling method and a total of 60 samples were obtained.This study uses multiple linear regression analysis to analyze the effect of inflation, interestrates, exchange rates and economic growth on the IDX Composite. The results of this study indicatethat inflation has no effect on the IDX Composite. Meanwhile, interest rates and exchange rates have anegative effect on the IDX Composite. And, Economic Growth has a positive effect on the IDX Composite
PENGARUH MANAJEMEN LABA, RELATED PARTY TRANSACTION, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020 - 2022 Syaefullisan, Razky Dimasliano; Virna Sulfitri
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.18465

Abstract

Penelitian ini bertujuan untuk menguji pengaruh manajemen laba, related party transaction, dan corporate social responsibility terhadap nilai perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Teknik pengumpulan data menggunakan metode purposive sampling yang didapatkan adalah 67 perusahaan manufaktur, dan dalam 3 tahun pengamatan didapatkan sebanyak 200 sampel data. Analisis data menggunakan metode regresi linier berganda dengan terlebih dahulu dilakukan prosedur uji kesesuaian data untuk memperoleh model linier terbaik. Hasil penelitian menunjukkan bahwa manajemen laba berpengaruh negatif dan signifikan terhadap nilai perusahaan, sedangkan related party transaction tidak berpengaruh terhadap nilai perusahaan. Hasil penelitian juga menunjukkan bahwa pengungkapan corporate social responsibility berpengaruh positif dan signifikan terhadap nilai perusahaan. Adapun implikasi dari hasil penelitian, yaitu pengungkapan pada related party transaction oleh manajemen dan investor perlu ditingkatkan sesuai dengan peraturan yang berlaku, sehingga tidak mengurangi nilai perusahaan di masa yang akan datang.
ANALISIS PERBANDINGAN NILAI INDEKS HARGA SAHAM GABUNGAN (IHSG) PADA 8 SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022 (PERBANDINGAN PERIODE COVID DAN PASCA COVID) Nur Halimah Tus Sa’diyah; Sulfitri, Virna
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i2.19644

Abstract

Penelitian ini bertujuan untuk melakukan analisis perbedaan dalam Indeks Harga Saham Gabungan (IHSG) antara periode pasca Covid (2019-2020) dan pasca pemulihan Covid (2021-2022) pada delapan sektor yang menjadi fokus penelitian, yaitu Pertambangan, Industri Dasar dan Kimia, Aneka Industri, Industri Barang Konsumsi, Property dan Real Estate, Infrastruktur, Utilitas dan Transportasi, Keuangan, dan Perdagangan, Jasa dan Investasi. Populasi yang diteliti melibatkan delapan sektor yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2022, dengan jumlah sampel sebanyak 128 yang dipilih melalui teknik purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah paired sample t-test, sebuah uji statistik untuk mengidentifikasi perbedaan yang signifikan antara dua periode. Hasil penelitian menunjukkan bahwa sektor pertambangan, sektor industri dasar dan kimia, sektor aneka industri, sektor infrastruktur, utilitas dan transportasi, sektor keuangan dan sektor perdagangan, jasa dan investasi pada era COVID mengalami penurunan dan pasca setelah COVID mengalami kenaikan. Selanjutnya sektor barang konsumsi dan sektor property dan real estate pada era COVID mengalami penurunan dan pasca setelah COVID mengalami penurunan. Penelitian ini diharapkan dapat memanfaatkan temuan riset sebagai referensi dan sumber informasi ketika membandingkan sebuah fenomena Covid yang berdampak dalam kehidupan dalam sudut pandang makro ekonomi.
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 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