Article Per Year (5 Year)
p-Index From 2021 - 2026
12.069
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha ProBank: Jurnal Ekonomi dan Perbankan Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Mirai Management EKSPANSI JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi BISE: Jurnal Pendidikan Bisnis dan Ekonomi Jurnal ASET (Akuntansi Riset) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management YUME : Journal of Management Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Kajian Akuntansi Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Peradaban Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Masyarakat Akademisi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Innovative: Journal Of Social Science Research AMMA : Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) SOCIRCLE : Journal Of Social Community Services Jurnal Penelitian Pendidikan Indonesia Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Leny Suzan
Universitas Telkom
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry 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 Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

Published : 106 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 106 Documents
Search

 3   4   5   6   7 
Determine the Effect of Risk Management Disclosures in Consumer Goods Manufacture Companies with The Analysis of Firm Size, Leverage, and Managerial Ownership Leny Suzan; Nabila Choirunnisa
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 1 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.2563

Abstract

This research objective to analyze whether risk management disclosure in the consumer goods sector of manufacture companies that are listed on the Indonesia Stock Exchange (IDX) on 2019-2021 period can be influenced by firm size, leverage, and managerial ownership. A quantitative research method was employed using data that was cumulated from annual reports of 50 manufacture companies, specifically the consumer goods sector that is listed on the IDX. Based on the conduction tests, it is known that risk management disclosure is not influenced by firm size and managerial ownership partially, while leverage has a significant negative influence on risk management disclosure. However, when these three variables are used together, they have a significant influence on risk management disclosure by the companies. This research provides valuable insights for investors to consider risk management disclosure as an important factor. Therefore, future research can further develop this study by using more representative variables and considering external factors that may affect risk in consumer goods manufacture companies.
The Determinants of Corporate Social Responsibility Disclosure: Evidence from Energy Sector Firms Leny Suzan; Annaya Rizha Fairy
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.2589

Abstract

Corporate social responsibility expects firms to work morally and to be worried about the ecological and social ramifications of their exercises. This study aims to investigate how media exposure, slack resources, and profitability affect disclosure of CSR. All organizations in the energy area that were recorded on the Indonesia Stock Trade (IDX) somewhere in the range of 2017 and 2021 make up the number of populations in this review. During a five-year period, 95 samples representing 19 businesses were collected using purposive sampling from the entire population. The quantitative panel data regression analysis used in this study will be calculated with the help of the statistical software EViews 12. The discoveries uncover that profitability, slack resources, and media exposure all affect CSRD. Media exposure has a partial positive impact, but profitability and slack resources have no effect on disclosure of CSR.
Board Diversity, Managerial Ownership, and Information Transparency on Company Value in Indonesian Public listed Companies: Studi Kasus: Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di BEI tahun 2017-2021 Leny Suzan; Dara Rahma Septia -
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i2.10079

Abstract

Company values have an important role and need to be the main concern for a company. This is because the value of the company has an important contribution to shareholders, along with the increase in share price. Through signaling theory that is used by several companies in the process of conveying information about the value of the company to investors by utilizing certain signals. The research conducted aims to identify the impact of board diversity, managerial ownership, and transparency of information carried out partially and simultaneously for the value of a company. In this case, researchers utilize secondary data on the IDX (Indonesia Stock Exchange). The research population in the form of non-cyclical consumer companies was listed on the Indonesia Stock Exchange for the 2017-2021 period, with a total of 15 companies being sampled. The sampling process utilizes purposive sampling techniques. The study utilized regression analysis techniques on panel data by utilizing Eviews 12 software. The results shown are board diversity, managerial ownership, and information transparency have a simultaneous impact on the value of a company. Based on the partial aspect, board diversity has an important effect on the value of a company. However, managerial ownership and transparency of information have no impact for the company.
Pengungkapan Manajemen Risiko: Good Corporate Governance, Dan Intellectual Capital Disclosure Leny Suzan; Jihan Fadlilah Zatayumni
Jurnal E-Bis Vol 7 No 2 (2023): Vol. 7 No.2 2023
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v7i2.1351

Abstract

Manajemen risiko diperlukan untuk mengelola dan mengendalikan risiko yang sedang terjadi, saat ini, dan masa depan. Good Corporate Governance seperti komite audit, komite manajemen risiko, kepemilikan institusional dan intellectual capital merupakan variabel yang digunakan sebagai faktor yang mempengaruhi manajemen risiko Industri telekomunikasi yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 menjadi objek dalam penelitian. Berdasarkan purposive sampling diambil sebanyak 13 perusahaan dengan periode pengamatan 5 tahun sehingga sampel penelitian adalah 65 dengan metode analisis data panel. Temuan penelitian membuktikan bahwa komite audit, komite manajemen risiko, kepemilikan institusional tidak mempengaruhi pengungkapan manajemen risiko, hanya intellectual capital yang berdampak positif bagi pengungkapan manajemen risiko.
Biaya Relevan Untuk Peningkatan Laba UMKM Wilayah Cimahi, Jawa Barat Leny Suzan; Muhamad Muslih
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 11 : Desember (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Micro, small and MSE enterprises (MSEs) are one of the drivers of the Indonesian economy. One of the cities with a relatively high percentage of MSEs is Cimahi City in West Java. According to the Ministry of Cooperatives and SMEs, the number of SMEs reached around 99.8% in 2019, and the proportion of medium and large enterprises reached around 0.11%. The MSME sector also contributes significantly to employment, absorbing around 84% of the total Indonesian workforce. To improve the economy, the Cimahi City Government has implemented several programs that can improve the economy of the community, especially the people of Cimahi City. One of the obstacles faced by MSEs is the ability to compete in determining selling prices. Relevant costs are future costs that differ among alternatives and have a relationship with opportunity costs, where differential costs are various cost differences among a number of alternative choices that can be used by MSEs. Errors in conducting analysis result in higher production costs and reduce MSE profits. This condition can be understood because they only consider internal direct costs which are costs attached to products in MSEs only. With this condition, the community service team of the Faculty of Economics and Business of Telkom University hold activities aimed at MSEs in the Cimahi area, and focus on how to identify relevant activities and costs so as to increase calculation accuracy which will provide a competitive advantage in the form of increasing MSE profits.
THE EFFECT OF DISCLOSURE ENTERPRISE RISK MANAGEMENT, INTELLECTUAL CAPITAL, AND SUSTAINABILITY REPORT ON COMPANY VALUE (A STUDY ON MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE PERIOD 2017 - 2021) Leny Suzan; Andi Muhammad Rayhan
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 2 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.7965

Abstract

The company value reflects the execution of the company as reflected within the request and supply of the capital advertise. This esteem speaks to society's appraisal of the quality of the company's execution. When the company esteem increments, its stock cost also tends to rise, which suggests shareholders pick up benefit. This investigate points to recognize the impact of endeavor hazard administration, mental capital, and maintainability report revelation on the company esteem within the mining division amid the period of 2017-2021. The free factors in this consider incorporate endeavor chance administration, mental capital, and maintainability report, whereas the subordinate variable is the company esteem. This ponder employments a quantitative strategy with purposive testing strategy. A add up to of 10 companies were chosen as inquire about tests for a five-year period, coming about in a add up to of 50 perception information tests. The investigation was conducted utilizing board information relapse strategy with the help of Eviews 12 computer program. Based on the conducted tests, the comes about appear that at the same time, undertaking hazard administration, mental capital, and sustainability report have an affect on the company esteem. Independently, mental capital contains a critical impact on the company esteem, whereas venture hazard administration and maintainability report don't have a noteworthy impact. This investigate is anticipated to encourage companies to progress inside viewpoints in arrange to upgrade the company esteem. Future analysts are empowered to include other potential autonomous factors which will influence the company value.
Corporate Social Responsibility, Good Corporate Governance, Environmental Performance And Firm Value Leny Suzan; Pungki Atma Negara
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 3. (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i3.8016

Abstract

The purpose of carrying out this research is to determine the effect of CSR, GCG and EP on the value of companies included in the property and real estate sectors listed on the IDX from 2017 to 2021. The population in the study was 81 companies, and the methods purposive sampling was used to select a sample of 44 companies, resulting in total of 220 observational data. In analyzing the data, panel data regression was processed with the help of Eviews version 12. The results of this study show that environmental performance has an influence on the value of companies. The regression model shows a positive and statistically significant correlation between environmental performance and company value, then CSR and GCG do not affect company value
Dampak Growth Opportunity, Cash Holding, Kepemilikan Manajerial Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Indeks LQ45 Padma Priyono; Leny Suzan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2740

Abstract

Penelitian dilakukan untuk menguji dan menganalisis dampak dari growth opportunity, cash holding, kepemilikan manajerial, dan ukuran perusahaan bagi nilai perusahaan indeks LQ45 di Bursa Efek Indonesia (BEI) 2017-2021. Rasio Tobin’s Q digunakan dalam mengestimasi nilai perusahaan. Penelitian memakai data kuantitatif. Pengambilan sampel menerapkan teknik purposive sampling yang hasilnya sebanyak 18 perusahaan terpilih mengacu pada kriteria tertentu, sehingga jumlah data observasi penelitian sebesar 90sampel. Teknik analisis regresi data panel digunakan dalam menguji hipotesis penelitian. Temuan penelitian ini adalah secara simultan growth opportunity, cash holding, kepemilikan manajerial, dan ukuran perusahaan memberikan dampak bagi nilai perusahaan. Sementara secara parsial, ukuran perusahaan memberikan dampak signifikan yang negatif bagi nilai perusahaan. Implikasinya, perusahaan besar memiliki kecenderungan membutuhkan pendanaan yang lebih banyak untuk menjalankan operasional mereka, karena kegiatan operasional yang dimiliki lebih luas. Selain itu, perusahaan besar dianggap memiliki kelemahan dalam pengawasan yang efisien terhadap kegiatan operasional yang dapat berdampak negatif pada nilai perusahaan.
PENGARUH PROFITABILITAS, LEVERAGE, UMUR PERUSAHAAN DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL Almanda, Syalsabilla Chyntia; Suzan, Leny; Pratama, Febrial

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.739 KB) | DOI: 10.31955/mea.v5i3.1563

Abstract

Pengungkapan intellectual capital salah satu bentuk dari strategi perusaahaan dalam meningkatkan dan menampilkan nilai tambah dari sebuah informasi yang disajikan untuk publik. Adapun tujuan riset ini yaitu untuk melihat pengaruh variabel independen terhadap variabel dependen riset ini pada bidang Perbankan Non-BUMN yang terdaftar di BEI tahun 2016-2019. Dengan perolehan sampel sebanyak 33 perbankan Non-BUMN dengan metode purposive sampling melalui teknik analisis regresi data panel. Dari hasil riset secara simultan bahwa profitabilitas, leverage, umur perusahaan dan komisaris independen memiliki pengaruh pada pengungkapan intellectual capital. Sedangkan secara parsial leverage berpengaruh negatif pada pengungkapan intellectual capital, umur perusahaan berpengaruh positif pada pengungkapan intellectual capital, profitabilitas dan komisaris independen tidak mempunyai pengaruh pada pengungkapan intellectual capital.
PENGARUH UKURAN PERUSAHAAN DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN Suzan, Leny; Devi, Bella Rifci Permata

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.739 KB) | DOI: 10.31955/mea.v5i3.1567

Abstract

Nilai perusahaan yaitu pandangan investor atas tingkat kesuksesan perusahaan dilihat dari harga saham perusahaan serta rasio nilai pasar yang mencerminkan kondisi kinerja sesungguhnya yang dilihat oleh pasar. Nilai perusahaan maksimum diakibatkan optimalnya penentuan struktur modal. Peningkatan harga saham sebanding dengan penigkatan nilai perusahaan. Penelitian ini dilakukan untuk mengetahui pengaruh ukuran perusahaan dan intellectual capital(VAICTM) terhadap nilai perusahaan pada industri BUMN yang tertera di Bursa_Efek_Indonesia tahun 2017-2020. Diperoleh 21 perusahaan sepanjang 2017-2020 melalui cara_purposive sampling. Metode analisis_data menganut analisis regresi_data panel. Hasil analisis deskriptif menunjukkan bahwa mean data_variabel nilai perusahaan 1,76 lebih kecil dari standar deviasi 2,19 mengindikasikan data kurang baik sebab tidak menyebar dengan normal dan menyebabkan bias. Sedangkan mean data variabel bebas ukuran perusahaan dan intellectual capital(VAICTM) lebih besar dari standar deviasi yang berarti bahwa data ukuran perusahaan dan intellectual capital(VAICTM) mengelompok dan tidak bervariasi. Firm_size dan intellectual capital(VAICTM) berpengaruh terhadap firm values. Secara parsial, firm size berpengaruh negatif signifikan terhadap firm values, sedangkan intellectaul capital (VAICTM) berpengaruh positif signifikan terhadap firm values.
Co-Authors , Nurmalasari Abd. Rasyid Syamsuri Ade Amara Dini Adji, Koenta Afifah, Istighfarin Eka Nur Alifia Salsabila Almanda, Syalsabilla Chyntia Amalia Cahya Rini Anak Agung Istri Sri Wiadnyani Andi Muhammad Rayhan Angelia Tampubolon Anggun Rizki Novira Anisa Anggraeni, Anisa Anisha, Salsabilla Putri Annaya Rizha Fairy Aprilia , Venni Ardan Gani Asalam Ardhiestadion, Alexandra Aryuning Heryustitriasputri Assyifa, Andi Ecce Nada Astari Rasyid, Raisya Baihaki, Muhammad Farhan Beliacintiana, Fadiyah Bella Rifci Permata Devi Bethari Shakuntala Chusnul Khotimah Citra Sukmadilaga Dara Rahma Septia - Dekri Ardiansyah Devi, Bella Rifci Permata Dewa PK. Mahardika Dewa PK. Mahardika, Dewa PK. Dewa Putra Krishna Mahardika Dewi Wulan Dhian Wahyuni Djusnimar Zultilisna Erfa Fauzi Excelina, Chika Faris Rekzy Ghiyatsul Haq Fatin, Aisya Nisrina Fauzananda Musrady, Raihan Aqil Febrial Pratama Febrianti Siagian, Hosanna Alicia Hafidza Qurrota Ayunina Hana, Tri Selomita Hanifa, Alya Amany Hanifah Khadrinur Hannah Joevanty Ichwan Nul Ichsan Ida Farida Ilyasa, Fabian Daffa Jihan Fadlilah Zatayumni Jihan Septiani Putri Kusworo Kania, Triasafa khairunnisa runny Effendi Kurnia . Lumbantobing, Alfrina Mahardika, Dewa Manurung, Liana S K Marsheli Indira Putri Marwiyati, Ni Nyoman Meldiyana Trianadifa Suharto Mentari Utami Supriyadiputri MUHAMAD MUSLIH Muhammad Iqbal Muhammad Iqbal Muhammad Musllih Mulki, Azam Fadhillah Munadi Munadi Mutiah, Noraini Fairuth Nabila Choirunnisa Namira Azzahra Nikita Melisa Siallagan Nina Rizkita Amaliyah Noraini Fairuth Mutiah Novianti, Silvia Nur Aini, Hani Nur Rahma Shafira Nuraini Anis Arifah Nurhakim, Qoyyimah Nurhidayah, Lamis Salsabila Nurul Izza Ramadhani Padma Priyono Pandan Maywulan Megawati Pratama, Febrial Pratiwi, Shela Pungki Atma Negara Putri Andini Putri Andini, Putri Putri, Deliana Putri, Nafika Andria Putri, Shafitri Berliana Rachmawati, Restika Okta Rahmawati Kartikasari Raisya Astari Rasyid Ramadhan, Muh. Risandi Ramadhani, Risqa Putri Ramadhanti, Nadya Amelia Ramadita, Elke Sonia Ranti, Denia Rifaldi Juliawan Rizaldi, Viola Rosselini Sabila, Raissa Salsa Sausan Nabilah R. Setiawan, Faysa Adityar Sidauruk, Marta Rosiana Siti Jasmine Dwi Santosa Sujati, Hardilana Syalsabilla Chyntia Almanda Syamsudin, Shenny Teodora Winda Mulia Tri Utami Lestari Wahyuningrum, Septiani Widjaya, Qizza Angeline Wijaya, Muhammad Marhandega Yolandha Ayudya Fitriana Yolandha Ayudya Fitriana Yuliani, Ratu Andri