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All Journal Jurnal Ekonomi Trisakti Economic Reviews Journal Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Indonesian Management and Accounting Research Jurnal Mahasiswa Manajemen dan Akuntansi
Marieta Ariani
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect of CEO Education, CEO Tenure, Company Risk, and Environmental Performance on Company Value Khawarizmi Aulia Robbani; Hasnawati, Hasnawati; R. Rosiyana Dewi; Marieta Ariani; Doris Madhi; Salsabila Alya
Indonesian Management and Accounting Research Vol. 23 No. 1 (2024): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/imar.v23i1.19034

Abstract

This study aims to determine the effect of CEO education, CEO tenure, company risk, and environmental performance on company value. This research used a purposive sampling method with the following criteria: the companies must not be delisted or suspended by the IDX, they must have complete background financial statement data and additional information regarding the educational background and tenure. The 294 samples observed in this research came from 116 companies listed on the Indonesia Stock Exchange that have an environmental management assessment (PROPER) report for the period 2018 – 2020. The research data were collected through the Indonesia Stock Exchange website, the company’s website, and the PROPER report issued by Indonesia’s Ministry of Environment and Forestry. SPSS 27 was used to process the data. The research found that CEO tenure has a negative effect on company value, while environmental performance positively affects company value. However, CEO education and company risk do not have a significant effect on company value. This research provides managerial contributions to investors and management, suggesting that they need to pay attention to aspects of CEO tenure and environmental performance because these factors were responded to by the market.
PELATIHAN PRAKTIK AKUNTANSI BERBASIS IT UNTUK MENINGKATKAN KOMPETENSI PENGURUS KOPERASI Hasnawati, Hasnawati; Marieta Ariani; Rakendro Wijayanto
JURNAL PENGABDIAN MANDIRI Vol. 3 No. 2: Februari 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jpm.v3i2.7483

Abstract

Tuntutan agar pengelolaan koperasi dilaksanakan secara profesional semakin meningkat seiring dengan berkembangnya kegiatan usaha koperasi. Salah satu upaya tersebut adalah pengembangan dari sistem informasi yang diperlukan untuk menumbuhkan koperasi melalui akuntansi, khususnya penyusunan laporan keuangan koperasi dengan menggunakan software aplikasi. Pengabdian kali ini bertujuan untuk meningkatkan pemahaman dan kemampuan anggota INKOPAD di dalam penyusunan laporan keuangan koperasi dengan menggunakan software accurate. Kegiatan pelatihan dilaksanakan pada tanggal 22 September 2022 dengan peserta sebanyak 25 pegawai Inkopad nasional. Bentuk Pelatihan adalah melalui penjelasan konsep dari akuntansi dan standar yang berlaku umum, kemudian dilanjutkan dengan praktik mengerjakan soal-soal kasus transaksi koperasi menggunakan software accurate. Pelatihan ini telah berhasil meningkatkan kompetensi akuntansi para peserta yang terbukti dengan hasil simpulan kuisioner sebelum dan setelah Pelatihan.
PENGARUH PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE Humam Bimantoro Jati; Tyas Pambudi Raharjo; Marieta Ariani
Journal of Innovation Research and Knowledge Vol. 4 No. 10: Maret 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i10.9840

Abstract

The Influence of Profitability, Leverage, and Institutional Ownership on Tax Avoidance (An Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange (IDX) for the Years 2020-2023). The purpose of this research is to analyze the influence of profitability, leverage, and institutional ownership on tax avoidance. This research method uses quantitative research methods, with types and data sources, namely secondary data obtained from the company's annual financial statements. company's annual financial report. The population and sample of this study are financial statements property and real estate companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used is purposive sampling, resulting in 112 processed data samples that meet the criteria. The analysis methods used are descriptive statistical tests, classical assumption tests, and hypothesis tests (bootstrapping). The results of this study indicate that profitability has effect on tax avoidance, leverage has no positive effect on tax avoidance, and institutional ownership has a positive effect on tax avoidance
Pengaruh Kepemilikan Institusional, Struktur Modal, dan Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Maharani Nadia Nariswari; Rakendro Wijayanto; Marieta Ariani
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.673

Abstract

This study aims to examine the influence of institutional ownership, capital structure, and sustainability report disclosure on firm value (empirical study of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023). The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2021 to 2023. The sampling technique used is purposive sampling, based on specific criteria. These criteria include energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2023, companies that published annual reports from 2021 to 2023, companies that published financial statements from 2021 to 2023, and companies that issued sustainability reports aligned with GRI standards from 2021 to 2023. The data were obtained from the companies official websites and www.idx.co.id. The expected results in this study are concluded as follows First, there is an effect of institutional ownership on firm value. Second, there is no effect of capital structure on firm value. Third, there is an influence of sustainability report disclosure on firm value. Apart from this research, companies are expected to be responsible to stakeholders in order to run their operations sustainably and optimally. This responsibility includes aspects that can be measured financially, such as profits earned and responsibilities in managing economic, social and environmental aspects
Analisis Fraud Diamond, dan Komite Audit dalam Mendeteksi Fraudulent Financial Statement : (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Deswytha Maharany Riduan; Marieta Ariani
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4691

Abstract

This research aims to test and provide evidence about whether Financial stability, Ineffective Monitoring, Change in Auditor, Change in Directors, Audit Committee have an influence on Fraudulent Financial Statements. This research uses secondary data obtained from annual reports of banking sector service companies listed on the Indonesia Stock Exchange (BEI) obtained from the official IDX website and the official websites of related companies in the period 2021 to 2023. The sampling method in this research is purposive sampling. The test carried out in this research is a multiple linear regression test processed using SPSS 22. The results of the research show that Financial Stability has a positive effect on Fraudulent Financial Statements, Ineffective Monitoring and Change in Auditors, have no effect on Fraudulent Financial Statements and for the Audit Committee it has a negative effect on Fraudulent Financial Statements.
PROFITABILITAS MENINGKATKAN NILAI PERUSAHAAN LEBIH TINGGI DIBANDINGKAN LIKUIDITAS, SOLVABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Yoga Harris Putra Kristiono; Marieta Ariani
Jurnal Ekonomi Trisakti Vol. 4 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i1.19389

Abstract

Menganalisis pengaruh struktur modal, profitabilitas, likuiditas, solvabilitas, dan solvabilitas terhadap nilai perusahaan telekomunikasi menjadi tujuan penelitian ini. Dengan menggunakan purposive sampling sebagai metode pengumpulan data, informasi dikumpulkan dari 19 penyedia telekomunikasi. Analisis regresi linier berganda digunakan dalam penelitian ini sebagai uji hipotesis. Sebagai konsekuensi dari pengujian hipotesis yang dilakukan dalam penelitian ini, nilai perusahaan dipengaruhi secara positif oleh profitabilitas; tidak terkena dampak negatif dari likuiditas; hal ini dipengaruhi secara positif oleh solvabilitas; dan tidak terkena dampak negatif dari struktur modal. Berdasarkan penelitian ini, manajer harus memahami bahwa pengelolaan struktur modal, likuiditas, solvabilitas, dan rasio profitabilitas harus dilakukan untuk memaksimalkan nilai saham. Banyak kelompok yang akan mendapatkan keuntungan dari nilai perusahaan yang tinggi.
Co-Authors Deswytha Maharany Riduan Doris Madhi Hasnawati Hasnawati Humam Bimantoro Jati Khawarizmi Aulia Robbani Maharani Nadia Nariswari R. Rosiyana Dewi Rakendro Wijayanto Salsabila Alya Tyas Pambudi Raharjo Yoga Harris Putra Kristiono