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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN SENTRI: Jurnal Riset Ilmiah
Windiarti, Nabilah Putri
Unknown Affiliation
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics

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Persepsi Mahasiswa Akuntansi dan Intensi untuk Menjadi Akuntan yang Profesional dan Berkualitas: Studi Pada Mahasiswa Program Studi Akuntansi Universitas Bhayangkara Jakarta Raya Mukti, Aloysius Harry; Windiarti, Nabilah Putri; Maharani, Agatha; Nafila, Sevina Ghina; Rizantha, Aditya Muhammad Rafly; Hidayat, Muhammad Faiz
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 2 (2024): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i2.2639

Abstract

Purpose: This research aims to study accounting students at Bhayangkara University Jakarta Raya regarding their perceptions of the accounting profession, their level of fortitude, and the need for financial assistance, and whether these factors significantly influence them to become professionally qualified accountants. Methodology/approach: This study was conducted using a questionnaire prepared based on seven independent variables, which were then distributed to accounting students. The sample in this study comprised 65 students from the accounting study program at Universitas Bhayangkara Jakarta Raya. Results: The results showed that salary, prestige or status, opportunities for advancement, and advice received did not affect students' intentions to pursue professional qualifications. At the same time, the variables of job security and stability, financial assistance, and personality fortitude had a significant influence on students’ intention to pursue professional qualifications. Limitation: The number of samplings that do not represent all populations needs to be carefully determined. Contribution: This study contributes to several aspects (1). This was the first study to explore the intentions of students at Universitas Bhayangkara Jakarta Raya (2). This research was a pre-observation of the intention of career pursuit for students in accounting majors.
PENGARUH SUSTAINABILITY REPORT DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR Windiarti, Nabilah Putri; Machdar, Nera Marinda; Husadha, Cahyadi
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 2 (2024): SENTRI : Jurnal Riset Ilmiah, February 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i2.2346

Abstract

Pengaruh Sustainability Report dan Intellectual Capital Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan Manufaktur. Penelitian ini bertujuan untuk menganalisis Pengaruh Sustainability Report dan Intellectual Capital Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan Manufaktur. Penelitian ini menggunakan variabel dependen Nilai Perusahaan, Sustainability Report dan Intellectual Capital sebagai variabel independen, dan profitabilitas sebagai variabel intervening. Penelitian ini menggunakan metode purposive sampling dalam teknik pengambilan sampel yang menghasilkan sampel sebanyak 55 perusahaan. Penelitian ini menggunakan, metode Analisis Statistik Deskriptif, Estimasi Model, Pemilihan Model Regresi Data Panel, Uji Asumsi Klasik, Uji Regresi Data Panel, dan Uji Hipotesis. Hasil dari penelitian ini menunjukkan bahwa Sustainability Report tidak berpengaruh terhadap Nilai Perusahaan pada Perusahaan Manufaktur, Intellectual Capital berpengaruh terhadap Nilai Perusahaan pada Perusahaan Manufaktur, Profitabilitas tidak dapat memediasi pengaruh Sustainability Report terhadap Nilai Perusahaan pada Perusahaan Manufaktur, Profitabilitas dapat memediasi pengaruh Intellectual Capital terhadap Nilai Perusahaan pada Perusahaan Manufaktur, dan Profitabilitas tidak dapat memediasi pengaruh Sustainability Report dan Intellectual Capital terhadap Nilai Perusahaan pada Perusahaan Manufaktur.
Co-Authors Cahyadi Husadha Hidayat, Muhammad Faiz Maharani, Agatha Mukti, Aloysius Harry Nafila, Sevina Ghina Nera Marinda Machdar Rizantha, Aditya Muhammad Rafly