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All Journal Jurnal Ekonomi AGRIKAN Jurnal Ilmiah Agribisnis dan Perikanan Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Yumary: Jurnal Pengabdian kepada Masyarakat Journal of Innovation and Community Engagement Studi Ilmu Manajemen dan Organisasi Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Rousilita Suhendah
Department Of Business Accounting, Universitas Tarumanagara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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FACTORS AFFECTING CSR DISCLOSURE Hendrata, Fiorensa Jasmine; Suhendah, Rousilita
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2923-2935

Abstract

This study aims to determine the effect of the influence of board size, firm size, leverage, and audit size on Corporate Social Responsibility Disclosure (CSRD) in the Consumer Non-Cyclicals sector listed on the IDX in 2019-2021. The sample was selected using criteria, namely Consumer Non-Cyclicals sector companies listed on the IDX, publishing annual reports, using IDR currency in their reporting, and presenting complete information in accordance with research needs. The criteria resulted in 68 companies as samples processed with the e-Views 12 and Microsoft excel. Factors that are expected to affect CSR disclosure as well as being independent variables are board size, firm size, leverage, and audit size variables. The results showed significant results from firm size variables, except for size, leverage, and audit size variables. However, the results of this study lack the ability to describe the overall situation and the period studied is limited. So future researchers can expand the scope of research using other sectors such as the Consumer Cyclicals, Industrials, or Technology sector and extend the research period up to 5 years.
Pengaruh Family Ownership, CEO duality, dan Political Connection terhadap Firm Performance Dinara Dosen; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i10.5206

Abstract

This study aims to examine the effect of family ownership and CEO duality moderated by political connection on firm performance. Using purposive sampling method, the research observation uses data from 34 companies in the mining industry in the mining sector listed on the Indonesia Stock Exchange (IDX) during 2018-2023 totaling 200 data samples. The data was tested using software Eviews 12 with moderation regression models with the most suitable model estimation is Common Effect Model (CEM). To measure the dependent variable from this study, which is firm performance, this study uses Return on Assets (ROA) as a parameter. As a result of the moderation regression, family ownership has a positive significant effect on firm performance. CEO Duality has no effect on firm performance. Family ownership moderated by political connection has no effect on firm performance. Lastly, CEO Duality moderated by political connection has no effect on firm performance.
Karakteristik Komite Audit dan CSR Disclosure di Infrastructure- Konstruksi Non BUMN Gede Andhika Widdharma Putra; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.5208

Abstract

This research empirically tests the influence of audit committee characteristics, namely audit committee independence, audit committee size, expertise, audit committee finances, audit committee meeting frequency, audit committee gender differences on the quality/extent of corporate social responsibility disclosure for the 2018-2022 period. The dependent variable used in this research is the extent of corporate social responsibility disclosure. This research uses quantitative research methods with secondary data obtained from annual reports of non-BUMN infrastructure and construction industry companies listed on the IDX. There are 150 data from 30 companies selected as research samples based on the purposive sampling method. Data processing in this study was tested using Eviews 12 Student Version Lite. The results of this research show that the independence of the audit committee, the financial expertise of the audit committee and the frequency of audit committee meetings have a significant positive effect on the extent of CSR disclosure. Meanwhile, audit committee size and audit committee gender differences have no influence on the extent of CSR disclosure.
Pengaruh Kualitas Audit, Kepemilikan Manajerial, Kepemilikan Institusional Terhadap Manajemen Laba Perusahaan Perbankan Jessica Aurelia Winoto; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10025

Abstract

This study aims to examine the effect of audit quality, managerial ownership, and institutional ownership on earnings management. The research sample was selected using the purposive sampling method. The observations were based on data from 42 banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, resulting in a total of 150 data samples. The data were processed using panel data regression analysis with the assistance of the Eviews12 program, and the most suitable estimation model was the Common Effect Model (CEM). To measure the dependent variable, namely earnings management, this study employed discretionary accruals using the Modified Jones Model. Based on the data analysis results, this study shows that audit quality, proxied by the size of the Public Accounting Firm (KAP), has a positive effect on earnings management. Conversely, institutional ownership has a negative effect on earnings management, while managerial ownership has no effect on earnings management.
Pengaruh Audit Tenure, Fee Audit, dan Ukuran Perusahaan Terhadap Kualitas Audit Davina Christophia Angelica; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10032

Abstract

This study was conducted to determine the effect of audit tenure, audit fees, and company size on audit quality in financial industry companies, particularly in the banking sub-sector. This study used purposive sampling, with a sample size of 95 observations from 19 financial sub-sector companies listed on the Indonesia Stock Exchange (IDX) for 5 years from 2019 to 2023. The data analysis method used was logistic regression analysis with the help of Eviews 13 software. The results of this study indicate that audit tenure and company size have a negative effect on audit quality. Meanwhile, audit fees have a positive effect on audit quality.
Prediksi Financial Distress dengan Logistik Multinominal pada Perusahaan Properti & Real Estate 2019-2023 Debra, Jane; Suhendah, Rousilita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10044

Abstract

                          This study aims to predict the condition of financial distress in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The analysis method used is multinomial logistic regression, with financial distress as the dependent variable and four independent variables, including profitability, liquidity, activity, and leverage. Data collection was carried out using purposive sampling on property and real estate companies that had complete financial statements throughout the study period. As a result, 55 companies were selected for the 2019–2023 period, yielding a total of 275 data samples. Data processing was conducted using IBM SPSS Statistics 25 software. The results of this study indicate that the profitability ratio does not have a significant effect on financial distress. However, liquidity and activity ratios have a negative and significant effect on the likelihood of financial distress, while the leverage ratio has a positive and significant effect on the probability of a company experiencing financial distress.
The Role of Algorithmic Management in HR Practices and Ethical Challenges Suryawan, Ryan Firdiansyah; Yusuf, Muhammad; Suhendah, Rousilita; Krisna, Nandan Lima; Kamar, Karnawi
Studi Ilmu Manajemen dan Organisasi Vol. 6 No. 3 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v6i3.4642

Abstract

Purpose: This study aims to systematically explore the development of algorithmic management in HR practices, focusing on emerging ethical challenges. Methodology/approach: Using a Systematic Literature Review (SLR), this study analyzes findings from the past five years on the use of algorithms in managerial decision-making and their impact on workers' rights, justice, and welfare. Results/findings: While algorithms bring efficiency, they present significant ethical, social, and legal challenges. Organizations must balance technological efficiency with principles of fairness, transparency, and privacy protection. A collaborative approach between humans and technology, coupled with strict regulation, is essential. Conclusions: Algorithmic management in HR boosts efficiency but raises ethical concerns about fairness and transparency. Its success depends on creating accountable systems that balance technology with human values. Researchers advocate for human-technology collaboration, with algorithms as tools, not substitutes for human decision-making, and the integration of "responsible and explainable AI" to foster fairness and inclusivity. Limitations: The study’s focus on references from developed countries limits its applicability to developing countries like Indonesia. Additionally, most of the literature is conceptual and lacks long-term data. Contribution: The study suggests exploring contextual and participatory case studies across sectors and regions, along with both quantitative and qualitative research on algorithms’ impact on job satisfaction and employee rights. Further research on the role of national and international regulations is required.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS DENGAN FIRM SIZE SEBAGAI MODERASI Seraphine, Adeline; Suhendah, Rousilita
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35472

Abstract

The purpose of this study is to prove in real terms what effect liquidity, leverage, sales growth have on financial distress moderated by firm size in tourism sector companies listed on the Indonesia Stock Exchange companies listed on the Indonesia Stock Exchange for the periode 2020-2022. This study used 16 samples of companies selected by purposive sampling and the the data was managed with EViews version 12th. The results obtained from this study, namely liquidity has a positive effect on financial distress, while leverage has a negative effect on financial distress, while sales growth does not have a significant effect on financial distress. The implications obtained are used as input for companies to project financial distress so that they can prepare appropriate actions.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SUB-SEKTOR HOTEL, RESTORAN DAN PARIWISATA SEBELUM DAN SAAT PANDEMI COVID-19 Oktavia, Erika; Suhendah, Rousilita
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35473

Abstract

This research aims to examine differences in the financial performance of companies in the hotel, restaurant and tourism sub-sector before and during the COVID-19 pandemic which were listed on the Indonesia Stock Exchange for the period 2019 and 2020. The sample in this study was selected based on purposive sampling with certain criteria, resulting in 33 companies operating in the hotel, restaurant and tourism sub-sectors. This research also uses secondary data in the form of financial reports obtained from the sites www.Idx.co.id and www.britama.com. The data in this research was processed using the SPSS and Microsoft Excel programs. The results of this research show that there are significant differences in profitability, leverage and activity before and during the COVID-19 pandemic. Meanwhile, there was no significant difference in liquidity before and during the COVID-19 pandemic.
Determining Firm Value: Profitability, Leverage, and Ownership in LQ45 (2020–2024) Prastyawan, Tangguh Bakit; Suhendah, Rousilita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5009

Abstract

Purpose: This research aims to determine the the influence of profitability, leverage, managerial ownership, institutional ownership, and foreign ownership on the firm value of companies listed in the LQ45 index during the period 2020–2024. Methodology/approach: This research is a quantitative research with a descriptive approach. The sample was selected using the purposive sampling method and valid data were 19 companies. The data processing technique used multiple regression analysis assisted by EViews software version 12. Results/findings: The results obtained from this study are that profitability has no effect on company value, leverage has a significant negative effect on company value, managerial ownership and institutional ownership have a significant positive effect on company value, foreign ownership has no effect on company value. Conclusions: Profitability has no effect on firm value (H1 rejected), leverage has a negative effect on firm value (H2 accepted), managerial ownership has a positive effect on firm value (H3 accepted), institutional ownership has a positive effect on firm value (H4 accepted) and foreign ownership has no effect on firm value (H5 rejected). Limitations: This study is limited by the use of secondary data that is not always complete, the 2020–2024 time period which was affected by the COVID-19 pandemic, limited independent variables, and does not include qualitative factors such as management quality and corporate governance. Contribution: This research can be used as a reference for further research, especially research that discusses the determination of firm value.
Co-Authors Alifah M. Anwar Andrew Yonanda Arya Hadi Dharmawan Beddu Tang Chandra, Nadya Aurelia Daryatno, Andreas Bambang Davina Christophia Angelica Davina Christophia Angelica Debra, Jane Dinara Dosen Drajat Martianto Fanny Andriani Setiawan Gede Andhika Widdharma Putra Goh , Erica Hamsiah Hamsiah Hartono Gunarso Hendrata, Fiorensa Jasmine Heni , Heni Jennifer , Jennifer Jessica Aurelia Winoto Johan Johan Karnawi Kamar, Karnawi Krisna, Nandan Lima Lie, irene kim Muhammad Yusuf Oktavia, Erika Prastyawan, Tangguh Bakit R. Sapto Hendri Boedi Soesatyo Rini Tri Hastuti Seraphine, Adeline Sophia , Natasya Yohana Stevansyah, Nikita suryawan, ryan firdiansyah Susanna Ndraha Syahrul Syahrul Thalia, Madeline