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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi UNEJ e-Proceeding Jurnal Penelitian Pendidikan IPA (JPPIPA) Gorontalo Accounting Journal Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] Jurnal GeoEkonomi Abdimas Universal Jurnal Darma Agung International Journal of Environmental, Sustainability, and Social Science Perspektif Akuntansi Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Jurnal Bisnis, Ekonomi, dan Sains MEDIA RISET EKONOMI Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) JAS (Jurnal Akuntansi Syariah) Jurnal Ragam Pengabdian
Wiwik Saraswati, Wiwik
Fakultas Ekonomi Universitas Balikpapan
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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Pengaruh Return on Equity, Debt to Equity Ratio, dan Corporate Social Responsibility terhadap Nilai Perusahaan Inas, Dhiya Hanun Azhar; Atmojo, Purwo; Sutadji, Ika Makherta; Saraswati, Wiwik
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4036

Abstract

This study aims to determine the effect of Return On Equity, Debt to Equity Ratio, and Corporate Social Responsibility on firm value. The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. Data collection using documentation techniques. Sample selection using purposive sampling method. The sample of this study consisted of 32 companies during the 2021-2023 period. Data collection is based on the company's annual report and sustainability report and after data outliers, the total sample in this study amounted to 66 samples.  The analysis method used in this study is multiple linear regression analysis, classical assumption test, and hypothesis testing using SPSS 26. The results of this study indicate that return on equity affects firm value, corporate social responsibility affects firm value, while debt to equity ratio has no effect on firm value. Simultaneously, return on equity, debt to equity ratio, and corporate social responsibility affect firm value.
The Role of Natural Science in HRM at Industry 4.0 Era Didik Hadiyatno; Dwi Taufik Rohman; Tutik Yuliani; Wiwik Saraswati
Jurnal Penelitian Pendidikan IPA Vol 10 No 12 (2024): December
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v10i12.9557

Abstract

Natural sciences—particularly psychology and biology—can be applied to better understand human behavior, cognitive processes, stress responses, and other factors influencing workplace dynamics and employee well-being. Natural science relies on empirical evidence gathered through observation, experimentation, and data analysis. It aims to formulate theories and laws that explain the natural world and predict future outcomes. The emergence of Industry 4.0 has transformed the landscape of Human Resource Management (HRM) by introducing advanced technologies, including artificial intelligence (AI), machine learning, and big data analytics. These innovations have enhanced HRM processes such as recruitment, training, performance evaluation, and employee engagement. Natural sciences play a critical role in understanding the dynamics of these technological advancements, offering insights into human behavior, cognitive processes, and organizational ecosystems. This article explores how principles of natural science, including biology, psychology, and neuroscience, integrate with modern HRM practices in the 4.0 era. Through a qualitative approach, we examine case studies to illustrate the application of natural science in HR strategies, highlighting the advantages and challenges of adopting a scientifically-informed HRM framework.
PENGARUH GOOD GOVERNANCE DAN PROFITABILITAS TERHADAP TOBIN Q DENGAN ENVIRONMENTAL DISCLOSURE SEBAGAI MODERASI wiwik saraswati; Tutik Yuliani; Dimas Rama Pramudia; Tawakkal Chuarajab
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.361-373

Abstract

This study aims to examine and analyze the effect of environmental disclosure in mediating the relationship between governance and profitability on corporate value. The population in this study is all companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2022. The sample used in this study was 540 data. The results of this study show that governance and profitability mechanisms increase company value, meaning that investors tend to see governance mechanisms and profitability as signals in determining investment decisions. Environmental disclosure cannot increase the value of the company, investors do not view and environmental disclosure as an attractive issue and are considered to have no information content. The results of this study also prove that governance and profitability cannot increase corporate value through environmental disclosure. Keywords: environmental disclosure, corporate value, governance mechanism, profitability.
PENGARUH KONEKSI POLITIK, MEKANISME TATA KELOLA, UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN SEKTOR PERBANKAN YANG TERCATAT DI BURSA EFEK PERIODE (2021-2023) Dimas Rama Pramudia; Hairul Anam; Yanzil Azizil Yudaruddin; Wiwik Saraswati
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.403-410

Abstract

The aim of this research is to find out whether political connections, governance mechanisms, company size influence the performance of banking sector companies listed on the IDX for the 2021-2023 period. The population used in this research was 141, which was obtained from the BEI website itself. In this research, it is known that political connections do not have a significant effect on company performance. which means political connections have no signal on company performance. However, it is different from the governance mechanism and company size. Governance mechanisms and company size have a significant effect on company performance, which means that governance mechanisms and company size have a positive signal on the performance of banking sector companies.
THE INFLUENCE OF AUDIT COMMITTEE, PROFITABILITY AND AUDIT QUALITY ON TIMELINESS OF FINANCIAL REPORTING IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES IN THE PERIOD 2021-2023 BERTOLD Yunus; Hairul Anam; Yudea; Wiwik Saraswati
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.1.2025.10-16

Abstract

This study aims to examine the influence of the Audit Committee, Profitability and Audit Quality on Timeliness of Financial Reporting. The data used are the annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2023. The type of research used is quantitative research. The sampling technique used a purposive sampling method which resulted in 197 company samples from a population of 95 companies. The data analysis method used is descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that the Audit Committee has a negative and significant effect on the timeliness of financial reporting. Profitability has a positive and significant effect on the timeliness of financial reporting. Audit Quality has no effect on the timeliness of financial reporting
MENGUNGKAP TINGKAT KESEHATAN BANK DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN: MENGUNGKAP TINGKAT KESEHATAN BANK DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN Wiwik Saraswati; Nurlia; Dimas Rama Pramudia; Nely Tangke Rante
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.1.2025.106-115

Abstract

Kesehatan bank sangat diperlukan agar bank tetap beroperasi, dengan bank yang sehat diharapkan perekonomian suatu negara akan stabil. Tujuan dari penelitian ini mengungkapkan tingkat Kesehatan bank dan pengaruhnya terhadap nilai perusahaan. Hasil penelitian Risk Profile berpengaruh terhadap nilai perusahaan dan dilihat dari proksi NPL bahwa bank di Indonesia cukup baik walaupun terdapat fluktuasi penurunan nilai NPL hal ini disebabkan belum Covid 19. GCG tidak berpengaruh terhadap nilai perusahaan. Walaupun bank telah melaksanakan peraturan OJk tahun 2015 tentang mekanisme tata Kelola tetapi hal itu tidak dapat menarik pihak investor untuk dapat meningktkan nilai perusahaan. Earning berpengaruh terhadap nilai perusahaan. Laba perusahaan masih merupakan tolak ukur utama bagi investor dalam meningkatkan harga saham sehingga berdampak meningkatnya nilai perusahaan. Capital Adequacy Ratio (CAR) berpengaruh terhadap nilai perusahaan. Modal adalah yang utama bagi perkembangan perusahaan dengan meningkatnya modal usaha maka akan manarik investor yang akan berdampak naiknya nilai perusahaan
KONTRIBUSI LIKUIDITAS DAN LEVERAGE TERHADAP HARGA SAHAM DAN PROFITABILITAS PERUSAHAAN MANUFAKTUR Dwi Susilowati; Suhartono; Wiwik Saraswati; Juwari; Melda Yulinda
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.347-361

Abstract

Liquidity contribution is measured by fast ratio and current ratio while Leverage is measured by two indicators Debt  to Asset Ratio and Debt  to Equity  Ratio at stock of prices by mediation using Profitability which is measured using  the Return on Asset Ratio and Return on Equity Ratio indicators. Data is taken from financial position reports and annual reports. Observations used 6 manufacturing entities indexed LQ45 manufacturing l of 24 observations. This study of uses method regression analysis tools with a quantitative result  using SmartPLS 4.  From this study, it is said that liquidity has no effect on probability but liquidity has an effect on stock prices and profitability is not able to mediate the relationship between liquidity and stock prices. While the average has no effect on the stock price, neither can profitability mediate the relationship between leverage and the stock price.
The Faktor - Faktor Yang Mempengaruhi Audit Delay Dengan Return On Asset Sebagai Variabel Moderasi Pada Perusahaan Sektor Property & Real Estate Yang Terdaftar Di BEI Periode 2020 - 2023 Chuarajab MS, Tawakkal; Saraswati, Wiwik; Azizil Yudaruddin, Yanzil
MEDIA RISET EKONOMI [MR.EKO] Vol 4 No 1 (2025): MEDIA RISET EKONOMI [MR.EKO]
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/mreko.v4i1.559

Abstract

Penelitian ini bertujuan untuk mengetahui faktor – faktor yang mempengaruhi audit delay dengan return on asset sebagai variabel moderasi pada perusahaan sektor property & real estate yang terdaftar di Bursa Efek Indonesia tahun 2020-2023. Teknik pengambilan sampel pada perusahaan ini menggunakan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini yaitu Uji Moderating Regression Analysis (MRA), Uji Asumsi Klasik, Uji Hipotesis dan Uji Koefisien Determinasi menggunakan aplikasi SPSS 26. Berdasarkan hasil penelitian yang telah dilakukan menunjukkan bahwa komite audit, audit tenure dan debt to asset ratio berpengaruh terhadap audit delay. Sedangkan ukuran perusahaan tidak berpengaruh terhadap audit delay. Return on asset mampu memoderasi pengaruh komite audit, debt to asset ratio dan ukuran perusahaan terhadap audit delay. Sedangkan return on asset tidak mampu memoderasi audit tenure terhadap audit delay. Kata Kunci : Komite Audit, Audit Tenure, Debt to Asset Ratio, Ukuran Perusahaan, Return On Asset, Audit Delay
FINANCIAL DISTRESS, LEVERAGE, TENURE AUDITS, AND COMPANY SIZE AGAINST REPORT INTEGRITY FINANCE IN STATE-OWNED COMPANIES THAT LISTED ON THE INDONESIA STOCK EXCHANGE Saraswati, Wiwik; Karlinda , Dika; Lestari, Winda
MEDIA RISET EKONOMI [MR.EKO] Vol 4 No 1 (2025): MEDIA RISET EKONOMI [MR.EKO]
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/mreko.v4i1.570

Abstract

The purpose of this study is to determine the influence of financial distress, leverage, audit tenure, and company size on the integrity of financial statements. The data used in this study is secondary data on State-Owned Enterprises (SOEs) for the 2022-2024 period. The data collection technique uses the purposive sampling method. The data analysis method uses multiple linear regression. The results of the analysis show that financial distress has no effect on the integrity of financial statements. Tenure audits have no effect on the integrity of financial statements. The size of the company has no effect on the integrity of the financial statements. Meanwhile, leverage affects the integrity of financial statements.
Peranan Keuangan Berkelanjutan Pada Bank BUMN Dalam Mendukung Sustainable Development Goals: The Role of Sustainable Finance in State-Owned Banks in Supporting the Sustainable Development Goals Saraswati, Wiwik
MEDIA RISET EKONOMI [MR.EKO] Vol 4 No 3 (2025): MEDIA RISET EKONOMI [MR.EKO]
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/mreko.v4i3.631

Abstract

Banks are required by the government to make a sustainability report in 2020 so that economic growth is expected to increase and avoid the emergence of negative impacts caused by the economic development process. This encourages the bank to pay attention to environmental impacts that prioritize the harmony of economic, environmental and social aspects. OJK's Sustainable Finance Roadmap Phase II (2021-2025) for the banking sector is a continuation of the Roadmap Phase I (2015-2019). The goal is to accelerate the establishment of a comprehensive sustainable finance ecosystem in Indonesia. For banking, this roadmap focuses on integrating environmental, social, and governance (ESG) aspects into all operations, from internal policies, products, to services. This is needed to contribute to Indonesia's economic development efforts and contribute directly to the achievement of the Sustainable Development Goals (SDGs). The analysis method used is qualitative descriptive. Based on the road map that has been made by the OJK, banks in Indonesia have committed to the Sustainable Financial Action Plan (RAKB) to provide credit to creditors who have certification in accordance with Environmental, Social and Governance (ESG) principles and AMDAL (Environmental Impact Analysis) permits in the green construction, agriculture, green infrastructure, forestry, renewable energy, recycling industry and energy efficiency sectors
Co-Authors *, Nurlia Amelia Dwi Anita Amir Iskandar Andi Hidayatul Fadlilah Arum Prastiwi Atmojo, purwo Azizil Yudaruddin, Yanzil BERTOLD Yunus Chuarajab MS, Tawakkal Chuarajab, Tawakkal Diah Anggraini Didik Hadiyatno Didik Hadiyatno Dika Karlinda Sari Dimas Rama Pramudia Dimas Rama Pramudia Dwi Anita, Amelia Dwi Susilowati Dwi Susilowati Dwi Taufik Rohman Dwinda Tamara Eko Ganis Sukoharsono Erwin Saraswati Fajar, Ichsan Febriani Kurnia, Mitra Firdaus, Dzaky Firdaus, Muhammad Dzaky Hairul Anam Hairul Anam Hendrawan, Yudhi Henny Oktapiyani Hermawansyah , Adi Hernadi Moorcy, Nadi Ika Makherta Sutadji Imaculata Sianturi, Rebeka Imelda Imelda Inas, Dhiya Hanun Azhar Indriastuty, Nina Irdawati Irdawati Juwari Karlinda , Dika Karlinda Sari, Dika Kartika, Ita Yuni Khofifah Oktavia lestari, winda Makherta Sutadji, Ika Makherta, Ika Masmumah Sarmillah, Nur Melda Yulinda Mercy Kadang Bombing Miawaty Migang, Satriawaty Misna Ariani Miswaty Miswaty Miswaty, Miswaty Muhammad Rizki Munawaroh - Nadi Hernadi Moorcy Natha Symha Murti, Sonya Nazila Hakil Udhma, Ziad Nely Tangke Rante Nely Tangke Rante Nina Indriastuty Nira Dewi Susanti Novianti, Putri Ramadya Nurlia Nurlia Nurlia Olbaroh Nikida Romadhoni Pebriana, Wiwin Pramudia, Dimas Rama PURWO ATMOJO purwo Atmojo Rahajeng Cahyaning Putri Cipto Rama Pramudia, Dimas Rebeka Imaculata Sianturi Rihfenti Ernayani Rismaya, Detta Romadhoni, Olbaroh Nikida Safina, Leony Sari, Dika Karlinda Satriawaty Migang Sella Ferama, Vania Sriwandini Palango Suhartono Suratman Suratman Sutadji, Ika Makherta Tamzil Yusuf Tamzil Yusuf Tamzil Yusuf Tangke Rante, Nely Tawakkal Chuarajab Tutik Yuliani Tutik Yuliani tutik yuliani Tutik Yuliani, Tutik Umi Kasanah Winda Lestari Wulan Trifina, Butet Yanzil Azizil Yudaruddin Yudea Yuliana, Rischa Zahwa Azzahra, Zahwa Ziad Nazila Hakil Udhma