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All Journal Jurnal Pendidikan Indonesia CommIT (Communication & Information Technology) Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Media Riset Akuntansi Auditing & Informasi Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Sjarief, Julianti
Atma Jaya Catholic University Of Indonesia
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences

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PENGARUH GENDER DIVERSITY, OPERATING CASH FLOW, DAN FIRM AGE TERHADAP FINANCIAL DISTRESS Alverina, Vanessa; Sjarief, Julianti
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 1 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i1.6635

Abstract

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PENGARUH GENDER DIVERSITY, OPERATING CASH FLOW, DAN FIRM AGE TERHADAP FINANCIAL DISTRESS Alverina, Vanessa; Sjarief, Julianti
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 22 No. 1 (2025): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v22i1.6635

Abstract

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PENGARUH SUSTAINABILITY REPORTING TERHADAP HARGA SAHAM DAN NILAI PERUSAHAAN PADA PERUSAHAAN LQ45 TAHUN 2017 – 2021 DENGAN INTERNAL CONTROL DISCLOSURE SEBAGAI MODERASI Tiffany, Tiffany; Sjarief, Julianti
ANALISIS Vol. 13 No. 2 (2023): ANALISIS VOL. 13 NO. 2 TAHUN 2023
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v13i2.2595

Abstract

This study aims to analyze the effect of sustainability reporting on stock prices and firm value with internal control disclosure as moderation. This study uses secondary data from annual reports and sustainability reporting. The population is a company included in LQ45 from 2017 to 2021. The sample selection used the purposive sampling method in which 22 companies were obtained with a period of 4 years so that 88 data were obtained but there were 15 outlier data so that the observation data only amounted to 73 observation data. Methods of data analysis using path analysis with Process. The program used to process data is SPSS version 25. The results of the study show that sustainability reporting has a positive effect on stock prices and firm value. Internal control disclosure moderates the relationship of sustainability reporting to stock prices and company value. The implication of the research results is that companies need to do  and report sustainability reporting and internal control disclosure properly.
The Influence of Biological Asset Intensity, Profitability, and Firm Size on Biological Asset Disclosure in Agricultural Companies Trifosa, Felicia; Sjarief, Julianti
SIMAK Vol. 23 No. 02 (2025): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v23i02.659

Abstract

This study aims to analyze the effect of biological asset intensity, profitability, and company size on biological asset disclosure. The population used in this study were agricultural companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022 amounting to 73 companies. The sample of this study was obtained by purposive sampling method with a total of 72 data. The data used is secondary data obtained from the company's audited annual report obtained from the Indonesia Stock Exchange (IDX) website, namely www.idx.co.id. The method for conducting the analysis used is descriptive statistics and multiple linear regression analysis. Data processing is done with IBM SPSS Statistics software version 25. The results of this study indicate that profitability negatively affects the disclosure of biological assets. Meanwhile, biological asset intensity and company size have no effect on biological asset disclosure.
Co-Authors Alverina, Vanessa Andhikanandono Hartrianto Arbaleta Griselda Aruna Wirjolukito Cecilia, Laurentia Jessica Gunawan, Veren Julianto, Melvin Lamoza Ressidnarry Lamoza Ressidnarry Lamoza Ressidnarry, Lamoza Ressidnarry Laurentia Jessica Cecilia Madyakusumawati, Synthia Melvin Julianto Michaela Janice Ved Mukhlasin Mukhlasin, Mukhlasin Narcisus Jumadi primaria tinutomo Shanty Sugianto Sugianto, Shanty Tiffany, Tiffany tinutomo, primaria Trifosa, Felicia Veren Gunawan Weli Weli Imbiri