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All Journal Jurnal Ilmiah Wahana Akuntansi Jurnal Ekonomi Bisnis dan Akuntansi Journal Research of Social Science, Economics, and Management
Kristianti Maharani, Novera
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Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect of Enterprise Risk Management, Firm Size, Profitability, Leverage, and Managerial Ownership on Firm Value Nur Halimah, Sundus; Kristianti Maharani, Novera
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.012

Abstract

The phenomenon of a Tobin's q value of less than 1 indicates a decrease in firm value. Knowing the effect of ERM (Enterprise Risk Management), firm size as proxied by ln (total assets), profitability as proxied by return on assets, leverage as proxied by debt to equity ratio, and managerial ownership on firm value by Tobin's q in conventional commercial banks listed on the IDX in 2017-2022 is the aim of the study. Quantitative methods used in this study and data analysis using SPSS 26. The number of samples is 84 data. Firm value impacted simultaneous by ERM, firm size, profitability, leverage, managerial ownership. In the partial test, firm value have no impacted by ERM and managerial ownership, the firm value has a significant negative impacted by firm size, while the firm value show results that have a significant positive impacted by profitability and leverage variables. Other variables can be added in further study such as bank health calculation ratios, including non-performing loans, so that you can get a regression model with high value.
PENGARUH PENGETAHUAN WAJIB PAJAK, KUALITAS PELAYANAN FISKUS, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Aliviany, Delira; Kristianti Maharani, Novera
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i3.2550

Abstract

Tax compliance is an obedient and obedient attitude carried out by taxpayers in carrying out tax obligations. Therefore compliance has always been an important factor in increasing tax revenues as the country's main source of national development. This study aims to analyze the effect of taxpayer knowledge, quality of tax authorities and tax sanctions on individual taxpayer compliance in DKI Jakarta Province. This study uses primary data obtained from respondents' answers to the statements given in the form of a questionnaire. The population of this study is individual taxpayers who have a NPWP and are registered at the KPP DKI Jakarta Administrative City Region. Sampling in this study used a convenience sampling technique which then obtained 100 respondents. The data analysis used in this research is validity and reliability test, descriptive statistical analysis, classic assumption test, and multiple linear regression analysis. Based on the results of the analysis with the help of SPSS software, it shows that taxpayer knowledge has a significant effect on taxpayer compliance, while the quality of tax authorities and tax sanctions do not have a significant effect on taxpayer compliance.
The Impact of Sustainability Reports and Good Corporate Governance on Company Value Mediated by Financial Performance Nurani, Susi; Kristianti Maharani, Novera
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i2.1062

Abstract

This study is designed to examine the impact of Sustainability Reporting and Good Corporate Governance (GCG) practices on firm value, with financial performance as a mediating variable, in primary consumer goods companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Firm value is measured using the Price to Book Value (PBV) ratio, while Sustainability Reporting is assessed through the Corporate Sustainability Reporting Index (CSRI) based on the GRI 2021 guidelines. GCG is represented by the proportion of independent commissioners, and financial performance is measured using Return on Assets (ROA). The sample consists of 29 companies, or 87 observations, selected through purposive sampling. Data analysis was conducted using multiple linear regression, path analysis, and the Sobel test. The findings reveal that both CSRI and GCG do not have a significant effect on PBV, whereas ROA shows a positive and significant effect on PBV. CSRI also has a significant negative effect on ROA, while GCG does not significantly influence ROA. The path analysis results indicate that the indirect effect of CSRI on PBV is smaller than its direct effect but remains significant in the Sobel test, suggesting partial mediation. In contrast, ROA does not mediate the relationship between GCG and PBV. Overall, these findings highlight that financial performance plays a more dominant role in determining firm value compared to Sustainability Reporting or GCG practices.
The Influence of Auditor Characteristics on Audit Report Lag: The Effectiveness of the Audit Committee as a Moderating Variable Vionita, Laura; Kristianti Maharani, Novera
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i2.1065

Abstract

Audit report lag reflects the timeliness of audit completion and serves as a crucial indicator of transparency in financial reporting. This study aims to examine the effect of auditor characteristics, namely audit tenure, size of Public Accounting Firm (PAF), and auditor industry specialization on audit report lag, with the effectiveness of the audit committee as a moderating variable. The research object includes 69 infrastructure sector companies listed on the Indonesia Stock Exchange during the 2021-2024 period, with a total sample size of 172 observations. A quantitative approach was used with secondary data and moderated regression analysis. The results show that audit tenure and the size of the PAF have no significant effect on audit report lag, while auditor industry specialization has a significant negative effect. The effectiveness of audit committee does not to moderate the relationship between audit tenure and the size of the PAF on audit report lag, but it significantly strengthens the effect of auditor industry specialization on audit report lag. This study is expected to contribute to decision making regarding auditor appointments and enhancing internal oversight to improve the timeliness of financial reporting. Future researchers are encouraged to expand the research scope across sectors and include additional variables such as audit complexity or internal audit quality for more comprehensive results.
Co-Authors Aliviany, Delira Nur Halimah, Sundus Nurani, Susi Vionita, Laura