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Putri, Viona -
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Decision Sciences, Operations Research & Management Social Sciences

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Journal : JURNAL MAKRO MANAJEMEN

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PENGARUH POLLUTING SECTOR DAN STAKEHOLDERS TERHADAP PENGUNGKAPAN EMISI GAS RUMAH KACA Putri, Viona -; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 9, No 1 (2024): Makro Jurnal manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v9i1.2299

Abstract

Isu lingkungan yang menjadi pusat perhatian dunia adalah terkait emisi Gas Rumah Kaca (GRK) yang dihasilkan oleh berbagai industri. Menurut International Energy Agency, GRK yang dihasilkan oleh sektor energi global selama tahun 2022 mencapai angka tertinggi sepanjang sejarah, yaitu sekitar 36,8 gigaton GRK. Penelitian ini bertujuan untuk mengetahui factor-faktor yang mempengaruhi pengungkapan emisi gas rumah kaca. Penelitian ini mengeksplorasi perubahan dalam tingkat pengungkapan emisi GHG selama periode tiga tahun, memberikan gambaran dinamika pelaporan keberlanjutan perusahaan. Teori yang mendasari penelitian ini adalah teori stakeholder dan legitimacy. Untuk konsep yang digunakan berupa kinerja non-keuangan berupa pengungkapan emisi karbon sesuai GRI 305, polluting sector, independent board director, media, dan pemegang saham (ownership concentration). Pengambilan sampel menggunakan non-probability sampling menghasilkan 36 data yang terdiri dari 12 perusahaan selama tahun 2020-2022. Metode pengujian menggunakan uji regresi linear berganda dengan software SPSS 26. Hasil penelitian menunjukkan bahwa polluting sector dan pemegang saham berpengaruh signifikan terhadap pengungkapan emisi GRK perusahaan. Sedangkan independent board director dan media tidak berpengaruh terhadap pengungkapan emisi GRK perusahaan.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR Winata, Liana Angelina; Angeline, Patricia -; Putri, Viona -; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1913

Abstract

One of the main concerns of corporate financial management is how managers make short-term decisions known as working capital management. This requires making capital management policies and decisions that have an impact on performance. The purpose of this study is to find out how the literature on the impact of working capital management on company profitability has changed over time. Publish or Perish, a software program, was used to conduct research in 25 journals from 2012 to 2022 using a systematic literature review technique. The results of this study suggest that increasing working capital will increase profitability when working capital levels are low. However, profitability will decrease as working capital increases when the working capital level is high. In addition, reliable estimates of a company's ideal NTC level are provided in this report. Furthermore, this investigation examines the impact of financial constraints on the ideal level of working capital. The results of this literature review show that working capital management has an effect on company profitability. 
PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR Angeline, Patricia -; Putri, Viona -; Winata, Liana Angelina; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 1 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i1.1918

Abstract

Financial statements are a structured presentation of the financial position that shows the financial performance of an entity. On the other hand, the Financial Services Authority in Indonesia imposes sanctions on capital market players for committing fraudulent financial statements. This shows that cases of fraudulent financial statements that occurred in Indonesia are part of the failure of the audit conducted by the Public Accounting Firm (KAP). This study aims to examine the effect of the fraud triangle factor in detecting fraud in a financial statement. The object of this study uses the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2022. This study uses earnings management to see the potential for fraudulent financial statements. Earnings management is measured using the F-Score indicator. The sample selection in this study used purposive sampling method. Based on these criteria, a sample of 30 research journals was obtained. Data analysis was performed using multiple linear regression analysis. The results of the study indicate that rationalization has a significant effect on financial statement fraud. Meanwhile, financial target, financial stability, director change, external pressure, nature of industry monitoring have a significant effect on financial statement fraud. This research contributes to regulators in setting regulations to improve audit quality, especially in detecting fraud. 
Co-Authors Angeline, Patricia - Meiden, Carmel - Winata, Liana Angelina