Article Per Year (5 Year)
p-Index From 2021 - 2026
1.704
P-Index
This Author published in this journals
All Journal Infestasi MBIA JASF (Journal of Accounting and Strategic Finance) Jurnal Media Akuntansi (MEDIASI) Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Abdimas Musi Charitas Jurnal Keuangan dan Bisnis Jurnal Informasi Akuntansi Journal of Business and Information System
Lesmana, Desy
Universitas Katolik Musi Charitas
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
The Impact Of Firm Size, Managerial Ownership And Collateralizable Asset On Dividend Policy In Indexs Lq45 Companies Witanto, Herlina; Lesmana, Desy
Jurnal Informasi Akuntansi (JIA) Vol. 2 No. 1 (2023): Jurnal Informasi Akuntansi (JIA) Volume 2 Nomor 1 Tahun 2023
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v2i1.835

Abstract

The study aims to analyze the influence of firm size, managerial ownership and collateralizable assets of dividend policy by focusing on companies listed in LQ45 index with research period in 2016-2020. The data used in this research are secondary data. The population in this study are LQ45 index companies. The sampling selection method used was purposive sampling and obtained 13 companies with a total of 65 samples. The analytical tool used in this study was the linear regression analysis. The results of this research showed that firm size negatively affects dividend policy while managerial ownership and collateralizable assets positively affect dividend policy
Pengaruh Kinerja Keuangan Dan Makro Ekonomi Terhadap Harga Saham Pada Perusahaan Consumer Goods Selama Pandemi Covid-19 Wijaya, Verren; Lesmana, Desy
Jurnal Informasi Akuntansi (JIA) Vol. 2 No. 2 (2023): Jurnal Informasi Akuntansi (JIA) Volume 2 Nomor 2 Tahun 2023
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v2i2.978

Abstract

Perkembangan harga saham selalu menjadi objek yang diminati untuk didiskusikan dan dianalisis. Harga saham memiliki nilai yang penting bagi perusahaan karena harga saham menentukan seberapa besar nilai dari suatu perusahaan. Jika perusahaan memiliki kinerja dan prestasi yang baik, maka saham akan diminati oleh para investor, sehingga membuat harga saham menjadi naik. Penelitian ini bertujuan untuk mengatahui pengaruh kinerja keuangan dan makro ekonomi terhadap harga saham dengan berfokus pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia selama pandemi covid-19 yaitu pada periode triwulan II 2020 hingga triwulan II 2021. Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah dengan menggunakan metode purposive sampling dan diperoleh 52 perusahaan dengan total 260 sampel. Pengujian hipotesis pada penelitian ini dilakukan dengan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang diukur dengan menggunakan Return on Equity (ROE) berpengaruh positif terhadap harga saham, Current Ratio (CR) berpengaruh terhadap harga saham, Debt to Asset Ratio (DAR) tidak berpengaruh terhadap harga saham serta makro ekonomi yang diukur dengan inflasi dan tingkat suku bunga tidak berpengaruh terhadap harga saham.
The Effect Of Institutional Ownership And Leverage On Agency Costs Situmorang, Yosefh Sendi; Lesmana, Desy
Jurnal Informasi Akuntansi (JIA) Vol. 2 No. 3 (2023): Jurnal Informasi Akuntansi (JIA) Volume 2 Nomor 3 Tahun 2023
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v2i3.1068

Abstract

This study aimed to determine the effect of institutional ownership and Leverage on agency cost by focusing on manufacturing companies listed on the Indonesia Stock Exchange with a research period 2018 – 2020. The data used were secondary data. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and obtained a total of 360 samples. Hypothesis testing was done by multiple regression analysis. The results of this study indicated that institutional ownership hurt agency cost and Leverage hurt agency cost.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN KALANGAN PROFESI YANG MELAKUKAN PEKERJAAN BEBAS UNTUK MEMBAYAR PAJAK Lesmana, Desy; Panjaitan, Delfi; Maimunah, Mutiara
Jurnal Keuangan dan Bisnis Vol. 18 No. 1 (2020): Jurnal Keuangan dan Bisnis Volume 18 No. 1, Edisi Maret 2020
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.352 KB) | DOI: 10.32524/jkb.v18i1.41

Abstract

The purpose of this study is to determine the factors that influence the willingness of the profession to pay taxes. The factors in question are knowledge of tax regulations, tax authorities and tax sanctions. This research uses empirical research type. The object of research used in this study is experts who do free work, where the samples taken are all notaries and doctors who have their own practice, in the city of Palembang. The results show that knowledge of tax regulations and tax authorities has an effect on the willingness to pay taxes in the profession. However, tax sanctions do not affect the willingness to pay taxes in the profession.
The effect of professional certification, professional commitment, and professionalism on lecturer's performance Maimunah, Mutiara; Lesmana, Desy; Panjaitan, Delfi
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 2 (2023): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i2.181

Abstract

This research aims to analyze and determine the effect of professional certification, professional commitment, and professionalism on lecturer performance. This type of research is quantitative research. The population in this research were accounting lecturers at 12 private universities (PTS) in the city of Palembang. The data collection technique used a survey technique by distributing 85 questionnaires to accounting lecturers at private universities who have accounting profession certification, containing a list of questions to respondents directly and the data analysis technique used was multiple regression analysis technique. The results showed that professional certification, professional commitment, and professionalism had a positive effect on lecturer performance.
Co-Authors Delfi Panjaitan Delfi Panjaitan Delfi Panjaitan Maimunah, Mutiara Maimunah, Mutiara Martha Rianty Meliani, Cristin Natasya Mutiara Maimunah Mutiara Maimunah Mutiara Maimunah Panjaitan, Delfi Panjaitan, Delfi Putri, Weny Putri, Weny Reynaldo Vincent Rianty, Martha Rianty, Martha Situmorang, Yosefh Sendi Weny Putri Wijaya, Melina Wijaya, Verren Witanto, Herlina Yusran, Cynthia