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All Journal Optimal: Jurnal Ekonomi dan Manajemen Balance : Media Informasi Akuntansi dan Keuangan Jurnal Manajemen Riset Inovasi Jurnal Manajemen Dan Bisnis Ekonomi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Neraca Manajemen, Akuntansi, dan Ekonomi Moneter : Jurnal Ekonomi dan Keuangan
Iwan Christian
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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Pengaruh Kesesuaian Kompensasi, Moralitas Aparat, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus Pada Aparat Desa di Tumbang Samba, Kecamatan Katingan Tengah Kabupaten Katingan) Anna Carmila; Sri Yuni; Iwan Christian
Balance: Media Informasi Akuntansi dan Keuangan Vol. 16 No. 2 (2024): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v16i2.13604

Abstract

  Penelitian ini bertujuan untuk menguji pengaruh Kesesuaian Kompensasi, Moralitas Aparat, dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus pada Aparat Desa di Tumbang Samba, Kecamatan Katingan Tengah Kabupaten Katingan). Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan menyebar kuisioner. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dan diperoleh sampel sebanyak 42 responden yang memenuhi kriteria sampel. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Pengujian dilakukan baik secara parsial dan simultan. Hasil penelitian ini menunjukkan bahwa secara parsial Kesesuaian Kompensasi dan Moralitas Aparat berpengaruh negatif terhadap Kecenderungan Kecurangan Akuntansi. Sedangkan Asimetri Informasi berpengaruh positif terhadap Kecenderungan Kecurangan Akuntansi. Serta pengujian secara simutan menunjukkan bahwa Kesesuaian Kompensasi, Moralitas Aparat, dan Asimetri Informasi secara bersama-sama berpengaruh terhadap Kecenderungan Kecurangan Akuntansi. Nilai koefisien determinasi (adjusted  R square) sebesar 0,285 atau 28,5%. Hal ini berarti  28,5% variabel Kecenderungan Kecurangan Akuntansi dapat dijelaskan oleh variabel Kesesuaian Kompensasi, Moralitas Aparat dan Asimetri Informasi. Sedangkan sisanya yaitu sebesar 71,5% (100% - 28,5%) dapat dijelaskan oleh variabel variabel lain di luar penelitian. Sehingga berdasarkan hasil penelitian, maka saran yang diberikan bagi penelitian selanjutnya disarankan untuk menambah variabel independen serta dilakukan penambahan dengan menggunakan variabel moderasi atau intervening. Serta bagi objek penelitian ketika menemukan kasus atau gejala-gejala yang merujuk pada kecurangan, hendaknya segara melaporkan kepada pihak yang berwenang agar tindakan kecurangan dapat dicegah dan diatasi. Kata Kunci: Kesesuaian Kompensasi, Moralitas Aparat, Asimetri Informasi dan Kecenderungan Kecurangan Akuntansi
Keputusan Investasi dan Keputusan Pendanaan Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Natalia Margaretta Siringo-Ringo; Darmae Nasir; Christina Fransiska; Sri Yuni; M. Ichsan Diarsyad; Iwan Christian
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.746

Abstract

This study aims to provide an empirical explanation of the Influence of Investment Decision and Funding Decisions on Firm Value with Firm Size as a Moderating Variable in Consumer Goods Companies. The research method used in this study is a quantitative descriptive research approach. The samples in this study are 25 Consumer Goods Companies that are listed on the Indonesia Stock Exchange for 2019-2021. The date werw then analyzed using multiple regression analysis and moderated regression analysis (MRA). By using SPSS 25 software. The result showed that the investment decision variable had a negative and significant effect on firm value, while the funding decision variable had a negative and significant effect on firm value. Then fpr the company size variable it is able to strengthen the investment decision variables and funding decisions on firm value. The company is expected to provide benefits for the company’s management to increase the value of the company in the future. Investors are expected to minimize risk in investing. For future researchers, it is hoped that they can add other variables that might better predict the value relevance of financial statements
Pengaruh Persentase Saham Dan Akuntansi Konservatisme Terhadap Relevansi Nilai Laporan Keuangan Dengan Kualitas Laba Sebagai Variabel Moderasi Roy Alpinus Ginting; Lamria Simamora; M. Ichsan Diarsyad; Sri Yuni; Agus Kubertein; Iwan Christian
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2023): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i3.1807

Abstract

This study aims to determine the effect of share percentage, accounting conservatism, the interaction of earnings quality and share percentage on value relevance and the interaction of earnings quality and accounting conservatism on value relevance in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The number of manufacturing companies used as samples in this study were 96 companies after going through the purposive sampling method. The results showed that partially the variable percentage of shares has no effect on value relevance, accounting conservatism has no effect on value relevance, earnings quality interactions are proven to be unable to moderate the relationship between share percentage to value relevance and earnings quality interactions are proven to be unable to moderate the relationship between accounting conservatism and relevance. Companies are expected to see the importance of other factors that can increase the relevance of the value of financial statements optimally. For investors, it is hoped that this can be used as input in making investment decisions in the future, before deciding to invest in the company. For further research, it is hoped that by adding other variables that might be able to predict the value relevance of financial statements even better.
PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS IDX30 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022 Lisdiana, Nitya; Fitria Husnatarina; Agus Kubertein; Oktobria Y. Asi; Christina Fransiska; Iwan Christian
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 7 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i7.5121

Abstract

Abstract This research aims to examine the influence of profitability, dividend policy, and debt to equity ratio on share prices in IDX30 index companies listed on the Indonesian Stock Exchange in 2019-2022. The population in this research are companies included in the IDX30 on the BEI in 2019-2022. The research method used was purposive sampling with a sample size of 69 companies. The data analysis techniques used in this research are descriptive statistics, classical assumption tests, multiple regression analysis, hypothesis testing using the t test and f test, and the coefficient of determination test. and assistance with the SPSS application program version 26. The test results show that profitability has no effect on stock prices, while dividend policy has a negative and significant effect on stock prices, and the debt to equity ratio has a positive and significant effect on stock prices. Keywords: Profitability, Dividend Policy, Debt to Equity Ratio, Share Price Abstrak Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kebijakan dividen, dan debt to equity ratio terhadap harga saham pada perusahaan indeks idx30 yang terdaftar di bursa efek Indonesia tahun 2019-2022. Populasi dalam penelitian ini adalah perusahaan yang termasuk dalam IDX30 di BEI tahun 2019-2022. Metode penelitian yang digunakan adalah purposive sampling dengan jumlah sampel 69 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini yaitu statistik deskriptif, uji asumsi klasik, analisis regresi berganda, uji hipotesis yang menggunakan uji t dan uji f, serta uji koefisien determinasi. dan bantuan program aplikasi SPSS versi 26. Hasil pengujian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap harga saham, sedangkan kebijakan dividen berpengaruh negatif dan signifikan terhadap harga saham, dan debt to equity ratio berpengaruh positif dan signifikan terhadap harga saham. Kata kunci: Profitabilitas, Kebijakan Dividen, Debt to Equity Ratio, Harga Saham.
Pengaruh Free Cash Flow dan Leverage terhadap Kinerja Keuangan dengan Likuiditas sebagai Pemoderasi pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Mia Agustina Natalia Putri; Sri Yuni; Agus Kubertein; Oktobria Y. Asi; Christina Fransiska; Iwan Christian
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 3 (2024): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i3.956

Abstract

This research aims to examine the effect of free cash flow and leverage on financial performance with liquidity as a moderating variable in consumer goods industry companies listed on the IDX in 2020-2022. The population in this study are consumer goods industrial companies listed on the IDX in 2020-2022. The sampling method uses purposive sampling with a final sample size of 31 companies. The data analysis technique uses the help of the SPSS application program version 25. The data analysis technique in this research uses descriptive statistics, classical assumption tests, multiple regression analysis, moderated regression analysis and hypothesis testing using the t test and coefficient of determination test. The test results show that free cash flow has a positive and significant effect on financial performance, while leverage has no significant effect on financial performance. Liquidity as a moderator weakens the influence of free cash flow on financial performance, while liquidity can strengthen the influence of leverage on financial performance.
Pengaruh Komite Audit Perempuan, Pengalaman Kerja dan Pendidikan Akuntansi & Keuangan Terhadap Nilai Perusahaan Manufaktur Gisela Gisela; Fitria Husnatarina; Rini Oktavia; Rapel Rapel; Sri Yuni; Iwan Christian
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 4 (2024): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i4.935

Abstract

The Author, 2024. The Influence of Female Audit Committees, Audit Committee Work Experience, and Audit Committee Accounting & Finance Education on the Value of Manufacturing Companies (In Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2022). Thesis Department of Accounting, Faculty of Economics and Business, Palangka Raya University. Supervisor: Dr. Fitria Husnatarina, SE., M.Si., Ak., CA and Rini Oktavia, SE., M.Sc. This research aims to explain the influence of female audit committees, audit committee work experience, and audit committee accounting & finance education on company value. This research uses secondary data, the population used in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique in this research was using a purposive sampling method. There are 23 manufacturing companies that meet the sample criteria in this research, so the observation data amounts to 92. The data analysis method in this research uses SPSS statistical tools with multiple regression analysis equations. The research results show that: (1) The existence of a female audit committee has an influence on increasing company value significantly; (2) Audit Committee Work Experience has a positive and significant effect on Company Value; and (3) Audit Committee Accounting and Finance Education has a positive and statistically significant relationship to Company Value.
Pengaruh Capital Intensity Dan Institusional Ownership Terhadap Tax Avoidance Dengan Profitabilitas Sebagai Pemoderasi (Studi Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2019-2022) Nadia Priskila; Sri Yuni; Christina Fransiska; Oktobria Y. Asi; Ichsan Diarsyad; Iwan Christian
Jurnal Manajemen Riset Inovasi Vol. 1 No. 4 (2023): Oktober : Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v1i4.1840

Abstract

This study aims to determine the effect of capital intensity and institutional ownership on tax avoidance with profitability as a moderating variable. This study uses a type of quantitative research using secondary data in the form of annual reports. In this study, the population is consumer goods industry companies listed on the IDX for the 2019-2022 period using a purposive sampling technique. Based on this technique, 31 companies were obtained with a span of 4 years of observation, so that 124 observation data were obtained. The data that has been obtained is then analyzed using the SPSS version 25 application. The results of this study indicate that capital intensity has no effect on tax avoidance and institutional ownership has a negative and significant effect on tax avoidance. Then profitability as a moderator is not able to moderate the effect between capital intensity on tax avoidance, while profitability is able to moderate the relationship between institutional ownership on tax avoidance. Suggestions for future researchers to be able to add other variables that affect tax avoidance and to be able to use other sector companies as objects of observation in order to be able to compare the results of one company's research with another.
Co-Authors Agus Kubertein Anna Carmila Christina Fransiska Darmae Nasir Fitria Husnatarina Gisela Gisela Ichsan Diarsyad Lamria Simamora Lisdiana, Nitya M. Ichsan Diarsyad Mia Agustina Natalia Putri Nadia Priskila Natalia Margaretta Siringo-Ringo Oktobria Y. Asi Rapel Rapel Rini Oktavia Roy Alpinus Ginting Sri Yuni