Article Per Year (5 Year)
p-Index From 2020 - 2025
1.037
P-Index
This Author published in this journals
All Journal The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Nomico
Dewi, Susana
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2019-2022 Dewi, Susana; Setiawan, Feri; Karsam, Karsam
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i1.1018

Abstract

Performance and profitability are closely related to financial reports because these two things are part of financial reports. Accuracy of financial reports is one of the criteria for professionalism. Even though there are regulations regarding the submission of financial reports, the phenomenon that occurs from year to year on the Indonesian Stock Exchange (BEI) is that publicly listed firms are still late in submitting audited annual financial reports. The study of the time span and delays in publishing audited financial reports is an interesting phenomenon to research. This research aims to determine the influence of firm size, profitability, and audit opinion both partially and simultaneously on audit delay. The research method uses a quantitative/statistical study approach, testing data with the SPSS 26 for Windows program. The population of this research is all energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample was determined using a purposive sampling technique and 25 companies or 100 research data were obtained. The research results show that partially firm size has no effect on audit delay, profitability has no effect on audit delay, audit opinion has an effect on audit delay. And simultaneously, firm size, profitability and audit opinion influence audit delay. 
The Effect Of Green Accounting, Financial Performance And CSR On Firm Value With Firm Size As An Intervening Variable Dewi, Susana; Purnomo , Adi Dwi; Hartono, Hartono; Maesaroh, Maesaroh; Sari, Diah Permata
Nomico Vol. 1 No. 6 (2024): Nomico - July
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xdsw2y62

Abstract

This research aims to determine: (1) The effect of green accounting on firm size, (2) The effect of financial performance on firm size, (3) The effect of CSR on firm size, (4) The effect of green accounting on firm value, (5) The effect of financial performance on firm value, (6) The effect of CSR on firm value, (7) ) The effect of firm size on firm value (8) The effect of firm size in mediating green accounting on firm value, (9) The effect of firm size in mediating financial performance on firm value, (10) The effect of firm size in mediating CSR on firm value. The sample for this research is coal sub-sector mining companies for the 2019-2022 period using the purposive sampling method. There are 9 companies that meet the criteria as research samples. The data analysis tool in this research uses SPSS version 26. The research results show that: (1) Green Accounting has no significant effect on Firm Size, (2) Financial Performance has no significant effect on Firm Size, (3) CSR has no significant effect on Firm Size, (4) Green Accounting has no significant effect on Firm Value, (5) Financial Performance has a significant effect on Firm Value, (6) CSR has no significant effect on Firm Value, (7) Firm Size has no significant effect on Firm Value, (8) Firm Size indirectly mediates the effect of Green Accounting on Firm Value, (9) Firm Size does not mediate the influence of Financial Performance on Firm Value, (10) Firm Size does not mediate the effect of CSR on Firm Value.
The Influence Of Regional Financial Management Information System, The Role Of Internal Auditors And Human Resources Competence On The Quality Of Financial Statements Of Lebak Regency Government Dewi, Susana; Firmansyah, Firmansyah; Herlina, Herlina; Intan Purnama, Sri; Mawardiah, Anatasya
Nomico Vol. 1 No. 11 (2024): Nomico-December
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/aembsc66

Abstract

The Effect of Regional Financial Management Information Systems, the Role of Internal Auditors and Human Resource Competencies on the Quality of Lebak Regency Government Financial Statements. The purpose of this study was to examine the effect of the Regional Financial Management Information System, the Role of the Internal Auditor, and the Competence of Human Resources on the Quality of the Lebak Regency Government Financial Statements. This research uses quantitative research methods. Data obtained from primary data, namely through distributing questionnaires. This research sample was conducted at 32 OPDs in Lebak Regency. With the sample retrieval method is purposive sampling. The research respondents were PPK-SKPD (Financial Administration officer - Regional Work Unit), Treasurer and SIPKD Operator. The data processing tool used in this study used SPSS version 25 using multiple linear regression analysis techniques. The results of this study indicate that partially the Regional Financial Management Information System and the Role of the Internal Auditor have a positive and significant effect on the Quality of Financial Statements. While the Competence of Human Resources has no significant effect on the Quality of Financial Statements. And simultaneously the variables of the Regional Financial Management Information System, the Role of the Internal Auditor and Human Resource Competencies have a positive and significant effect on the Quality of Financial Statements of the Lebak Regency Government.
PENGARUH VARIABEL KEUANGAN DAN NON KEUANGAN TERHADAP UNDERPRICING SAHAM SAAT IPO DI BURSA EFEK INDONESIA PERIODE 2020-2024 Dewi, Susana; Siti Septiyanti; Edi Sutanto; Hanifah; Firmansyah; Herlina
The Asia Pacific Journal Of Management Studies Vol 12 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i1.1414

Abstract

This study aims to analyze the impact of financial and non-financial variables on stock underpricing during the Initial Public Offering (IPO) on the Indonesia Stock Exchange in the period 2020 to 2024. The financial variables studied include Return on Assets (ROA), Return on Equity (ROE), and Company Size, while non-financial variables include Underwriter Reputation and Company Age. The method applied was a quantitative approach with panel data regression analysis and processed with the Eviews 12 Software tool. The population of this study is 278 IPO companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sample in this study consisted of companies that conducted IPOs during the period, as many as 38 companies were selected through purposive sampling techniques with 190 company data. The results show that partially Return on Assets (ROA), Return on Equity (ROE), and Company Size and Underwriter Reputation have a significant influence on stock underpricing. On the other hand, the Age of the Company did not show any significant influence that was meaningful individually. This study presents the impact for investors, companies issuing shares, and underwriters in recognizing the elements that affect the determination of stock prices during initial public offerings.
Co-Authors DIAH PERMATA SARI, DIAH PERMATA Edi Sutanto Firmansyah Firmansyah Firmansyah Hanifah Hartono Hartono Herlina Herlina Herlina Intan Purnama, Sri Karsam Karsam Maesaroh Maesaroh Mawardiah, Anatasya Purnomo , Adi Dwi Rahmadia, Ayu Sasmita, Djenni Setiawan, Feri Siti Septiyanti Solihin Solihin