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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

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PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PERSEDIAAN, VARIABILITAS HARGA POKOK PENJUALAN, DAN LABA SEBELUM PAJAK TERHADAP METODE AKUNTANSI PERSEDIAAN Suzan, Leny; Ichsan, Ichwanul

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1620

Abstract

Persediaan dalam kegiatan operasional perusahaan sangatlah penting perananya, oleh sebab itu diperlukan manajamen dan metode yang tepat dalam perhitungan persediaan. Sehingga penentuan kebijakan untuk memilih salah satu metode akuntansi yang tepat bagi perusahaan sangat diperlukan dalam proses pengendalian persediaan. Kepentingan yang terdapat pada manajemen, pemilik perusahaan dan pemerintah dalam penentuan metode akuntansi persediaan akan menimbulkan konflik karena masing-masing metode memiliki hasil ekonomi yang berbeda. Tujuan dari penelitian ini adalah untuk mengetahui apa saja faktor-faktor yang mempengaruhi pemilihan metode akuntansi persediaan yaitu ukuran perusahaan, variabilitas persediaan, variabilitas harga pokok penjualan dan laba sebelum pajak. Penelitian ini mengambil populasi dari perusahaan yang terdatar di Bursa Efek Indonesia di sub sektor perdagangan besar dan perdagangan eceran pada periode 2016-2019. Sampel penelitian diambil sebanyak 43 perusahaan dengan metode purposive sampling. Teknik yang digunakan yaitu regresi logistik untuk analisis pengaruh antara variabel independen dengan dependen. Hasil dari penelitian secara simultan variable independen mempengaruhi variable dependen. Secara parsial ukuran perusahan dan laba sebelum pajak tidak berpengaruh terhadap pemilihan metode akuntansi persediaan. Sedangkan variabilitas persediaan dan variabilitas harga pokok penjualan secara parsial berpengaruh signifikan.
Pengaruh Board Diversity, Kinerja Keuangan, dan Kebijakan Dividen terhadap Nilai Perusahaan Leny Suzan; Nur Rahma Shafira
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.2113

Abstract

Abstrak Nilai perusahaan merupakan suatu indikator penting yang harus diperhatikan oleh setiap perusahaan. Dimana salah satu tujuan dari perusahaan adalah dengan meningkatkan nilai perusahaan yang tercermin pada harga saham, apabila nilai perusahaan tersebut tinggi maka dapat menarik perhatian para investor sehingga pemegang saham akan menanamkan modalnya di perusahaan tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh board diversity, kinerja keuangan, dan kebijakan dividen terhadap pada Perusahaan Sektor Consumer Non-Cyclical Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020. Populasi penelitian ini adalah Perusahaan Sektor Consumer Non-Cyclical Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020. Menggunakan metode purposive sampling dan diperoleh 90unit sampel. Metode analisis data pada penelitian ini adalah regresi data panel yang diolah menggunakan perangkat lunak Eviews 12. Hasil penelitian ini menunjukkan bahwa secara simultan variabel board diversity, kinerja keuangan, dan kebijakan dividen berpengaruh signifikan terhadap nilai perusahaan. Secara parsial, variabel board diversity, kinerja keuangan, dan kebijakan dividen tidak berpengaruh signifikan terhadap nilai perusahaan Kata Kunci: nilai perusahaan; board diversity; kinerja keuangan; kebijakan dividend Abstract Company value is an important indicator that must be considered by every company. Where one of the goals of the company is to increase the value of the company which is reflected in the stock price, if the value of the company is high it can attract the attention of investors so that shareholders will invest in the company. This study aims to determine the effect of board diversity, financial performance, and dividend policy on Non-Cyclical Consumer Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2020 period. The population of this study is the Non-Cyclical Consumer Sector Companies Listed on the Indonesia Stock Exchange for the 2015-2020 Period. Using the purposive sampling method and obtained 90 units of samples. The data analysis method in this study is panel data regression which is processed using Eviews 12 software. The results of this study indicate that simultaneously the variables of board diversity, financial performance, and dividend policy have a significant effect on firm value. Partially, the variables of board diversity, financial performance, and dividend policy have no significant effect on firm value. Keywords: firm value; board diversity; financial performance; dividend policy.
Company Value: The Effect of Intellectual Capital, Information Transparency, and Company Size Leny Suzan; Erfa Fauzi
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.67209

Abstract

This research aims to analyze the relationship between intellectual capital (IC), information transparency, company size, and company value in banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. This research uses quantitative methods and panel data regression using Eviews 12 to test the relationship between research variables. The sampling technique was carried out using a purposive sampling method to obtain forty companies as research samples. The results of this research show that intellectual capital has a positive effect on company value, this shows that increasing intellectual capital (IC) can increase company value. The company value is not affected by information transparency. The company value is not affected by the size of the company. The information asymmetry between investors and managers explains a relationship between company value and signal theory. Companies with high intellectual capital have a competitive advantage in attracting investors' attention and can increase company value. The implications of this research are shown to companies, investors, and future researchers. This research provides new insight into the relationship between the influence of intellectual capital (IC), information transparency, and company size on company value in banking companies listed on the Indonesia Stock Exchange from 2018 to 2022.
- PENGARUH UKURAN PERUSAHAAN, KONSENTRASI KEPEMILIKAN, DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL: (Studi Pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021) Setiawan, Faysa Adityar; Suzan, Leny
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.50433

Abstract

Contracts between management and employees are now governed by a new type of communication known as disclosure intellectual capital. This allows managers to develop strategies to meet the demands of stakeholders such as investors and to convince them of the benefits or advantages of company policies. Intellectual capital disclosure is information the company provides regarding managing and utilizing owned intellectual capital. Intellectual capital disclosure needs to be done because it can reduce information asymmetry between management and stakeholders. This study aims to determine whether company size, the concentration of ownership, and independent commissioners have an effect on intellectual capital disclosure in LQ45 companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data analysis technique in this study used a panel data regression model. The research results show that company size, ownership concentration, and independent commissioners simultaneously affect intellectual capital disclosure. While partially, ownership concentration affects intellectual capital disclosure. Company size and independent commissioners do not affect intellectual capital disclosure.
Pengaruh ukuran perusahaan, leverage, komisaris independen dan kepemilikan manajerial terhadap integritas laporan keuangan Fatin, Aisya Nisrina; Suzan, Leny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.83 KB) | DOI: 10.32670/fairvalue.v5i2.2110

Abstract

Financial reports are good when they are consistent, honestly prepared for what is happening within your organization, and contain credible information to make business decisions such as: ability to weigh the company's risk and return. Conservative proxies are used to assess the level of integrity in degrees. Conservative accounting carefully considers what you need to do to prepare for unforeseen circumstances in uncertain situations so that you do not overvalue assets or income or undervalue liabilities or expenses. This study aims to find out the impact of company size, leverage, independent commissioners, and managerial ownership on the integrity of financial statements, either simultaneously or partially, in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 research period. In conducting this research, the author uses a quantitative method with a population of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Regression analysis of panel data was performed using Eviews 10 software. The results obtained show that the size of the company, leverage, independent agents, and management ownership at the same time affect the integrity of financial reporting. In part, the company's size undermines the integrity of the financial statements, but leverage, independent commissioners, and management ownership do not affect the integrity of the financial statements.
Pendampingan Pelaporan Pajak Badan Suzan, Leny; Putra Krishna Mahardika, Dewa; Adji, Koenta
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 4 : Mei (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

Business tax reporting for company is a requirement that must be fulfilled every year. For small and micro entrepreneurs who have limited human resources who understand taxation, the obligation to report taxes can be an important issue that can lead to errors in reporting and paying taxes. With this background, the community service team from the Faculty of Economics and Business, Telkom University, carried out community service activities with the theme "Assistance in Corporate Tax Reporting" aimed at business actors who are members of the Indonesian Consultants Association (Perkindo) in the West Java region. The activity was held on February 29 2024 with a total of 25 participants. The aim of carrying out community service activities this time is to increase the awareness of business actors regarding the tax regulations currently in force as well as improve the skills of business actors in the issue of calculating and reporting taxes.
Analysis The Effect Of Production Costs, Operational Costs And Sales Volume On Net Profit (Study On Cosmetic & Household Subsector Companies Listed On The Indonesia Stock Exchange In 2017-2021) Suzan, Leny; Febrianti Siagian, Hosanna Alicia
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 2 (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.v7i2.7880

Abstract

Success indicators of the company's performance are generally measured based on how much net profit is earned. To get the expected profit, profit planning must be carried out to predict the company's condition in the future, as well as to monitor the opportunities for factors that can affect profits. This study aims to analyze the effect of production costs, operating costs, and sales volume on the net income of cosmetic companies listed on the Indonesia Stock Exchange (IDX), either simultaneously or partially. Collecting data in this study using a purposive sampling method. This research uses objects of cosmetic manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The population in the study totaled 12 companies but only 6 selected samples met the criteria. The analysis technique used in this research is panel data regression analysis with data processing using Eviews version 12. The results obtained from this study are that simultaneously production costs, operating costs and sales volume significantly affect net income. The adjusted R-squared value obtained at the coefficient of determination of 0.984828 (98.48%) indicates production costs, operational costs, and sales volume can explain net income and the remaining 1.52% is explained by variables outside this study. Partially, production costs and operational costs have a negative effect on net income, and sales volume has a positive effect on net income.
The Effect Of Firm Size, Intellectual Capital, And Institutional Ownership On Company Value (Study On The Energy Sector Listed On The Indonesia Stock Exchange In 2018-2021) Suzan, Leny; Kania, Triasafa
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 2 (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.v7i2.8026

Abstract

Firm value is an important indicator for investors to consider whether to invest in a company or not. It is also a measure of how well the company is performing. The independent variables that I use are company size (UP), intellectual capital (IC), and institutional ownership (KI). The dependent variable is the company's value. The study was conducted on 13 energies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021. The research data used a purposive sampling method to collect 52 observational data over 4 years. They used panel data regression analysis in Eviews 12 to analyze the data. The results of the study show that firm size, intellectual capital, and institutional ownership have a simultaneous effect on firm value. However, only firm size has a significant positive effect on firm value. Intellectual capital and institutional ownership have no partial effect on firm value. The researchers concluded that firm size is the most important factor influencing firm value. They also suggest that future studies should focus on the relationship between intellectual capital and institutional ownership and firm value.
Production Costs, Operating Costs, And Sales Volume Affect Net Profit Suzan, Leny; Lumbantobing, Alfrina
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.v7i3.8125

Abstract

The study's focus is on the food and beverage industry sub-sector between  2017to 2021, and it aims to examine the effect of production costs, operational costs, and sales volume on net profit. Purposeful sampling was used to choose a subset of 18 businesses for this investigation, yielding 90 observations. The findings show that production expenses, operational costs, and sales volume all have a role in the company's net profit. This phrase implies that in order to turn a profit, operating and production costs would rise in proportion to the volume of sales. Investors should think about these things while deciding how to allocate their funds.
The Effect of Environmental Performance, Foreign Ownership, and Firm Size on Corporate Social Responsibility Disclosure (Study on Energy Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 Period) Suzan, Leny; Novianti, Silvia
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 2 (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.v7i2.8017

Abstract

The information contained in the financial statements is the source of a decision that will be made by investors or potential investors, one of which is the disclosure of CSR. In the period 2018-2021, disclosure of CSR in energy sector companies listed on the IDX remains relatively low. Because there is still a lot of company data recorded as disclosing CSR below 50% of the total GRI Standards items, the implementation of CSR disclosure is still not perfect. There are various elements that impact the disclosure of CSR, particularly environmental performance, foreign ownership, and firm size. The goal of this research is to assess the simultaneous and partial influence of environmental performance, foreign ownership, and firm size on corporate social responsibility disclosure in energy sector companies listed on the IDX from 2018 to 2021. The methodology used in this study was quantitative, with sample selection using purposive sampling and a four-year observation period to obtain 36 sample units from nine organizations. For data analysis, panel data regression analysis with Eviews 12 software was employed. The findings revealed that environmental performance, foreign ownership, and firm size all had an impact on the disclosure of CSR. Environmental performance has a partial positive influence on CSRD, but foreign ownership and firm size have no impact.
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