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All Journal Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Penelitian Akuntansi Asian Journal of Management, Entrepreneurship and Social Science
Lukman Effendy
Mataram University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KINERJA INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN Izlin Pratiwi; Lukman Effendy; Widia Astuti
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3354

Abstract

The purpose of this study was to determine how corporate governance mechanisms (number of boards of directors, proportion of independent commissioners, ownership concentration and number of audit committees) and intellectual capital performance affect the financial performance of manufacturing companies listed on the IDX in 2019-2021. The quantitative approach used in conducting this research. The sample used was 129 manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021 which became the focus of this study using secondary data. The panel data regression model is used to measure the dependent variable, namely Return on Asset (ROA). While the independent variables are the number of boards on directors, the proportion of independent commissioners, ownership concentration and the number of audit committees and intellectual capital. Purposive sampling as a sampling technique. This study uses the E-Views version 10 program for panel data regression analysis as a data analysis technique. The test results show that the company's financial performance is influenced by intellectual capital, but not by the number of boards on directors, the proportion of independent commissioners, ownership concentration and the number of audit committees.
PROFESI AKUNTAN : AKAHKAH HILANG DI ERA DIGITAL 4.0? isnawati isnawati Isnawati; Isnawati Isnawati; lukman Effendy; eni indriani
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

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Abstract

The results of research from McKinsey in 2016 that the impact of digital technology the 4.0 industrial revolution in the next five (5) years there will be 52.6 million types of jobs that will disappear from the earth. And one of the professions is the accounting profession. And the fact is some of the accounting profession's work has begun to be taken away, replaced by technology. This shows automatic journaling, sorftware in the field of accounting has been sold in the community, so that simple accounting jobs do not need an accountant with a college degree. This situation raises the question whether the entire accounting profession is responsible? This study used a literature approach. Several viewpoints and research results state that the accounting profession will be replaced by robots, especially accountants and auditors. However, this profession is still relevant to the presence of the 4.0 industrial revolution era if accountants can make adjustments to technology, especially the Accounting Information System, must be able to answer the challenges in the era of the industrial revolution 4.0. especially accountants must be able to prepare themselves are able to own and improve their competence, so the profession is not taken over by other professions.
Determinants of Green Accounting, Environmental Performance and Environmental Costs on Financial Performance in Indonesia Hestiana Devi; Lukman Effendy
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 03 (2024): August Asian Journal of Management Entrepreneurship and Social Science ( AJMES
Publisher : Cita Konsultindo Research Center

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Abstract

The purpose of this study was to determine the effect of environmental performance, environmental costs, and green accounting on the financial performance of companies in Indonesia. The research population consists of manufacturers listed between 2020-2022 on the Indonesia Stock Exchange. Purposive sampling was used to choose a sample of 34 companies. Panel data regression statistics were tested with the EViews 12 program. The study’s conclusions demonstrate that environmental costs have a significant effect on financial performance, but green accounting and environmental performance do not significantly affect financial performance. This research implies that companies develop regulations that encourage utilizing green accounting to enhance the company’s environmental performance. If a company implements a stricter environment, it can improve operational efficiency and increase investor and stakeholder confidence.
Moderation Of Corporate Governancein Influence Tax Avoidanceon Company Value Indira Mayani; Lukman Effendy
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 03 (2024): August Asian Journal of Management Entrepreneurship and Social Science ( AJMES
Publisher : Cita Konsultindo Research Center

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Abstract

This study examines the impact of tax avoidance on the value of companies with corporate governance projected by audit quality as a moderation variable. The research was conducted at a manufacturing company in Indonesia listed on the Indonesian Stock Exchange (BEI) for the period 2020-2022. This study uses a quantitative approach and population in this study of 233 companies. The samples were selected using purposive sampling, so a total of 86 companies met the criteria. The data testing method used is panel data regression analysis with the Eviews 12 software program. The results of the study showed that tax avoidance had a negative and insignificant impact on the company's value, with a coefficient value of -0.007989 and a probability value of 0.9043, which is greater than > 0.05. Corporate governance projected by the audit quality had a positive but insignificant effect on the value of the company, with the coefficient value of 0.472946 and the probability rate of 0.3260, which is larger than >0.05.
Co-Authors eni indriani Hestiana Devi Indira Mayani Isnawati Isnawati isnawati isnawati Isnawati Izlin Pratiwi Widia Astuti