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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ABDI EQUATOR
Ulya Amadyra Akbar
Universitas Tanjungpura
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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PERSEPSI MAHASISWA MENGENAI UANG DENGAN PENDEKATAN LOVE OF MONEY Sari Rusmita; Febrina Azzahra; Ulya Amadyra Akbar; Pinkan Antasha Shaza Manbo Paputungan; Ceasaria Maryati
ABDI EQUATOR Vol 3, No 1 (2023): MARET 2023
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v3i1.67365

Abstract

Sebagian orang beranggapan bahwa uang dapat menjadi tolak ukur kesuksesan dan kebahagian, namun banyak juga yang memiliki pandangan yang berbeda mengenai hal tersebut. Bentuk penelitian ini adalah deskriptif, dimana akan menggambarkan persepsi mahasiswa mengenai uang dengan pendekatan love of money. Data diperoleh dengan pengumpulan informasi melalui penyebaran koesioner melalui google form dengan 236 partisipasi menjadi responden. Temuan dalam penelitian ini menunjukkan bahwa mahasiswa jurusan akuntansi FEB UNTAN termasuk ke dalam kelompok money-repellants, dimana mahasiswa memandang uang hanyalah sebagai alat pembayaran dan mahasiswa berpendapat uang merupakan salah satu hal penting dalam kehidupan dan dijadikan tolak ukur dalam sebuah kemampuan seseorang dalam kehidupan dan dapat mendorong untuk melakukan sesuatu
The Effect of Integrated Reporting on Firm Value with Good Corporate Governance as a Moderating Variable Ulya Amadyra Akbar; Ayu Umyana
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2848

Abstract

This study aims to investigate the relationship between integrated reporting and firm value, using the audit committee, a component of good corporate governance, as a moderating variable. The approach used in this research is quantitative. Firm annual reports from the Indonesia Stock Exchange website served as the main source of the secondary data used. Twelve manufacturing firms that were listed on the IDX and featured in the LQ-45 index between 2021 and 2023 make up the study's population. A purposive selection strategy was used to choose the sample, from which 36 observations were gathered. The tests that used and included in this study are moderated regression analysis (MRA), traditional assumption testing, descriptive statistical testing, and hypothesis testing. The study's findings demonstrate that integrated reporting has a substantial impact on firm value and that the audit committee acts as a moderating factor to strengthen the association between the two.
Co-Authors Ayu Umyana Ceasaria Maryati Febrina Azzahra Pinkan Antasha Shaza Manbo Paputungan Sari Rusmita