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All Journal Journal of Economics, Business, & Accountancy Ventura Account : Jurnal Akuntansi, Keuangan dan Perbankan Asian Journal of Social and Humanities
Endang Ruhiyat
Program Studi Sarjana Akuntansi Universitas Pamulang
Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Z PENGARUH RISIKO BISNIS, FINANCIAL DISTRESS, DAN KEBIJAKAN INVESTASI TERHADAP NILAI PERUSAHAAN DENGAN PERAN RESEARCH AND DEVELOPMENT SEBAGAI VARIABEL MODERASI: Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Zuriyah Toyibah; Endang Ruhiyat
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5506

Abstract

This study aims to determine the effect of business risk, financial distress, and investment policies on firm value with the role of research and development as a moderating variable in financial  companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method in this study used the purposive sampling method, so that a research sample of 15 financial companies listed on the Indonesia Stock Exchange in 2017-2021 was obtained. Data analysis was performed by panel data regression method and moderated regression analysis using eviews 10. The results of this study indicate that business risk, financial distress, and investment policies are statistically proven to have a partial effect on firm value. Research and development can moderate the effect of investment policy on firm value, while research and development cannot moderate the effect of business risk and financial distress on firm value.
Fraud Diamond In Financial Reporting Fraud Detection with Audit Committee as A Moderation Arga Priambada; Holiawati Holiawati; Endang Ruhiyat
Asian Journal of Social and Humanities Vol. 2 No. 1 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i1.165

Abstract

The purpose of this study was to determine the effect of fraud diamond using four proxies, namely Financial Target, Ineffective Monitoring, Auditor Change and Board of Directors Change on the detection of financial statement fraud and the influence of the audit committee relationship as a moderating variable. This study used a sample of 16 companies from the agricultural product sub-sector that were listed on the Indonesia Stock Exchange from 2017 to 2021. The data used is secondary data in the form of financial reports and annual reports of the sample companies. Hypothesis testing was carried out using a panel data linear regression model with eviews 12 software. The results of this study indicate that Financial Targets and Auditor Turnover have an effect on fraudulent financial reports, Ineffective Monitoring and replacement of directors have no effect on fraudulent financial statements. The audit committee was unable to moderate the influence of Financial Targets, Ineffective Monitoring, Auditor replacements, Directors replacement on fraudulent financial reporting
The Effect of Green Intellectual Capital, Good Corporate Governance, and Growth Options on Sustainability Performance Husnul Khotimah; Endang Ruhiyat; Dani Rahman Hakim
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4256

Abstract

Global climate change, deforestation, plastic pollution, and other environmental issues have made sustainability performance an increasingly researched topic. This study investigates the impact of green intellectual capital, good corporate governance, and growth options on the sustainability performance of primary consumer goods sector companies in Indonesia. Additionally, it examines the moderating role of public ownership. We measure sustainability performance using a composite index based on the sustainability balanced scorecard and the G4 Global Reporting Initiative's sustainability reporting disclosure framework. To our knowledge, this study is the first to employ this specific measurement method. Using a random effects estimator on 144 observations, we estimated our models. The findings indicate that good corporate governance, growth options, and public ownership positively influence sustainability performance, while green intellectual capital does not. Furthermore, the study reveals that public ownership strengthens the effects of green intellectual capital and growth options on sustainability performance. This suggests that in companies with low public ownership, green intellectual capital alone may not sufficiently enhance sustainability performance.
Co-Authors Arga Priambada Dani Rahman Hakim Holiawati, Holiawati Husnul Khotimah Zuriyah Toyibah