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All Journal AFRE Accounting Financial Review Jurnal Multidisiplin Sahombu Jurnal Ekonomi, Manajemen, Akuntansi
Roza Fitriawati
Universitas Budi Luhur
Arts Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Pengetahuan Akuntansi, Penghargaan Finansial, Pertimbangan Pasar Kerja dan Persepsi Terhadap Minat Mahasiswa Akuntansi Berkarier Sebagai Akuntan Publik Roza Fitriawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 2 No. 2: Januari-Juni 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v2i2.3144

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pengetahuan Akuntansi, Penghargaan Finansial, Pertimbangan Pasar Kerja, dan Persepsi Terhadap Minat Mahasiswa Akuntansi Berkarier Sebagai Akuntan Publik pada Mahasiswa Akuntansi Kelas Eksekutif Universitas Budi Luhur Jakarta. Sampel dalam penelitian ini menggunakan simple random sampling pada mahasiswa akuntansi kelas eksekutif Universitas Budi Luhur Jakarta. Data didapatkan melalui kuesioner dengan skala likert yang diolah menggunakan software Microsoft Excel 2019 dan Software SPSS v.22. Metode yang digunakan adalah regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa variabel Pengetahuan Akuntansi, Penghargaan Finansial, Pertimbangan Pasar Kerja, dan Persepsi berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi berkarier sebagai akuntan publik.
Kecurangan Laporan Keuangan Dan Faktor-Faktor Yang Mempengaruhi : (Studi Empiris Pada Perseroan Subsektor Property dan Real Estate Yang Terdaftar Pada Indonesia stock exchange Periode 2018-2022) Roza Fitriawati; Melan Sinaga; Dwi Sonia Damayanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4415

Abstract

Tujuan penelitian ini adalah untuk mengkaji dampak dari Tujuan Keuangan, Kondisi Industri, dan Ineffective Monitoring terhadap Kecurangan Laporan Keuangan. Penelitian ini adalah studi kuantitatif yang menggunakan pendekatan purposive sampling. Populasi dalam penelitian ini adalah perusahaan sub-sektor properti dan real estat yang terdaftar di Bursa Efek Indonesia dari tahun 2018 hingga 2022, dengan total sampel penelitian sebanyak 53 perusahaan. Alat analisis yang digunakan adalah analisis regresi logistik dan dijalankan menggunakan SPSS versi 25. Temuan penelitian menunjukkan bahwa Tujuan Keuangan memiliki pengaruh positif dan signifikan secara statistik terhadap Kecurangan Pelaporan Keuangan. Kondisi Industri memiliki dampak yang kuat dan positif terhadap Kecurangan pelaporan keuangan. Pelaporan Keuangan yang Curang tidak terpengaruh oleh Ineffective Monitoring.
Nexus Between Corporate Governance, Debt Structure, Earnings Management in Family Firms: Perspective an Agency Theory Agoestina Mappadang; Roza Fitriawati; Melan Sinaga
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): July 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12952

Abstract

This study aims to analyze the impact of family ownership on earnings ma-nagement,  explain the impact of family ownership on internal governance me-chanisms, examine the impact of internal governance mechanisms on earnings management, examine the impact of debt structure on earnings management. This study confirms the Agency Theory in the family ownership chart setting, tested through the use of 6 hypotheses. The research sample uses a purposive sampling method in the Consumer Non-Cyclicals sector, which has been listed on the Indonesia Stock Exchange from 2019 to 2022. Data analysis will be carried out with path analysis. The results of this research have implications for the characteristics of ownership of public companies in Indonesia which are unique. Apart from being concentrated, the majority of shares are owned by the family. Agency problems in this condition shift no longer between the family and the manager because generally the manager is a party who has a kinship relationship, but between families with non-family owners and third parties. The agency problem found in this research is between the family and debt-holders and potential stockholders. Agency problems between families and managers and minority owners are not proven in this research because ma-nagers are generally also parties who have kinship relationships so managers have aligned interests with the family. The small minority shareholding causes the family to ignore this agency conflict.DOI: https://doi.org/10.26905/afr.v7i2.12952 
The Effect of Financial Factors on Firm Value in the Food and Beverage Subsector Listed on the Indonesia Stock Exchange Roza Fitriawati
Jurnal Multidisiplin Sahombu Vol. 6 No. 02 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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

Abstract

This study examines the effect of financial factors on firm value in companies operating within the food and beverage subsector listed on the Indonesia Stock Exchange. Firm value reflects market perceptions of a company’s performance and long term prospects, making it a critical indicator for investors and stakeholders. Financial factors analyzed in this study include capital structure, profitability, liquidity, and firm size, which are commonly used to assess corporate financial health. The research employs a quantitative approach using secondary data obtained from published annual reports and financial statements. Empirical analysis is conducted to evaluate both the direction and significance of the relationships between financial factors and firm value. The findings indicate that profitability has a positive and significant influence on firm value, suggesting that companies with stronger profit generating capabilities are more highly valued by the market. In contrast, capital structure, liquidity, and firm size do not show a significant effect on firm value. These results imply that investors in the food and beverage subsector place greater emphasis on profitability than on other financial indicators when forming valuation judgments.
Co-Authors Agoestina Mappadang Dwi Sonia Damayanti Melan Sinaga Melan Sinaga