Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Wahana Riset Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Journal of Management and Business
Nabila Amaro Laila Rosyda
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Kebijakan Deviden terhadap Volatilitas Harga Saham Daffa Putra Alvaro; Nabila Amaro Laila Rosyda
ManBiz: Journal of Management and Business Vol 3 No 1 (2024): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v3i1.5489

Abstract

This study aims to examine the effect of dividend policy on stock price volatility. Dividend policy is measured through the proxies of dividend payout ratio, dividend yield and dividend per share. This research also adds control variables in the form of profit volatility and company growth. Stock price volatility was measured using Baskin's Model (1989). The sample used in this study is 49 financial sector companies listed on the Indonesia Stock Exchange from 2014-2019 and have met the qualifications of the research criteria. Determination of the sample is determined by purposive sampling method which produces 294 annual report data of companies engaged in the financial sector. This study uses panel data regression. This study was conducted with the aim of examining the effect of dividend policy variables with the proxies of dividend payout ratio, dividend yield and dividend per share on stock price volatility. This research resulted in dividend payout ratio, dividend per share and dividend yield significant negative effect on stock price volatility.
Mengungkap Potensi Konspirasi dalam Internal Audit Function Rosyda, Nabila Amaro Laila; Sawarjuwono, Tjiptohadi; Sudaryati, Erina; Syarifudin, Syarifudin
-
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i2.20016

Abstract

Penelitian ini bertujuan untuk mengungkap bagaimana potensi konspirasi yang berdampak pada potensi terganggunya Internal Audit Function (IAF) khususnya dalam lingkup pengadaan dan engineering pada Korporasi XYZ. Studi kasus Yin (2003) merupakan pendekatan yang digunakan dalam penelitian ini. Pengumpulan data dilakukan melalui empat cara, diantaranya: interview, direct observation, documentation, dan archival record. Data-data yang telah dikumpulkan dianalisis dengan tiga analisis dominan yaitu melalui pattern matching, explanation building, dan time-series analysis. Teori konspirasi digunakan sebagai acuan berpikir dalam memahami bagaimana tindakan konspirasi bisa terwujud. Hasil penelitian dituangkan dengan bentuk pola-pola dari potensi konspirasi serta kerugian pada Korporasi XYZ. Adapun pola-pola atas potensi konspirasi diantaranya: 1) potensi success fee yang diberikan vendor, 2) potensi pengiriman bahan baku under grade, 3) potensi penambahan proses produksi, 4) potensi bahan produksi digunakan dalam rentang waktu yang pendek, 5) potensi penyetaraan harga bahan baku under grade dengan bahan baku top grade, 6) potensi pembenahan mesin produksi dialihkan ke bengkel eksternal. Implikasi dari hasil penelitian ini yakni meminimalisir adanya dugaan negatif yang mengarah ke potensi konspirasi serta menghindarkan Korporasi XYZ dari kerugian material, khususnya pada lingkup pengadaan dan engineering.  Dengan demikian, penelitian ini berkontribusi dalam menelaah celah-celah pengendalian yang mengarah pada potensi konspirasi dengan  mengusulkan adanya peningkatan sistem kontrol melalui IAF pada area rawan khususnya lingkup pengadaan dan engineering, salah satunya dengan penerapan sistem whistle blowing dan e-procurement.
Artificial Intelligence in Sustainability Reporting: Mapping a Nascent Field through Bibliometric Analysis Jannah, Binti Shofiatul; Junjunan, Mochammad Ilyas; Buchori, Imam; Ainurrohman, Ahmad Miftah; Rosyda, Nabila Amaro Laila
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.134825

Abstract

Purpose – This study aims to examine and provide empirical evidence regarding the influence of corporate political connections and family ownership on audit quality with return on assets, leverage, and public accounting firm size as control variables.Design/methodology/approach – This study uses a quantitative approach. The population in this study includes SOEs and conglomerate companies listed on the Indonesia Stock Exchange in 2021-2023. Samples were taken using a purposive sampling method. The analysis method used is multiple linear regression analysis.Findings – The results of this study found that corporate political connections and family ownership have no significant effect on audit quality. Audit quality is influenced by the control variable, public accounting firm size.Originality/value – This study contributes to the audit quality literature in several ways. First, research that explores the variables of political connections and family ownership in the context of audit quality is still limited. Second, previous studies regarding the influence of political connections and family ownership on audit quality in Indonesia used input-based measurements, such as auditor choice as a proxy for audit quality. In this study, the audit quality measurement used is output-based, which is based on financial reporting quality measured using earnings quality (discretionary accruals) which is more relevant to be applied in Indonesia, considering that Indonesia is a country with a high level of opacity of corporate earnings. Third, previous studies use dummy variables to indicate whether a company has political connections, so the variation in the strength of connections is less revealed. In this study, political connections are measured using an index score of political connections with various levels of positions in the bureaucracy.Research limitations/implications – This research was only conducted on SOEs and conglomerate companies listed on the IDX; therefore, the research results cannot be generalized to other sectors/types of companies. The period in this study is still relatively short, which is only limited to a span of 3 years from 2021-2023. Future research can expand the research sample size, including all companies listed on the IDX, and extend the observation period to obtain more comprehensive results.Keywords: Corporate political connections, family ownership, audit qualityArticle Type: Bibliometric Review
Co-Authors Ainurrohman, Ahmad Miftah Daffa Putra Alvaro Erina Sudaryati Imam Buchori Jannah, Binti Shofiatul Junjunan, Mochammad Ilyas Syarifudin Syarifudin Tjiptohadi Sawarjuwono