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All Journal Jurnal Mutiara Ilmu Akuntansi FINANCE : International Journal Of Management Finance Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Naula Chantika Putri F
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Ukuran Perusahaan Dan Opini Audit Terhadap Terjadinya Auditor Switching Dengan Dimoderasi Oleh Reputasi Auditor : Studi Kasus Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Naula Chantika Putri F; Hwihanus Hwihanus
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.296

Abstract

This research is quantitative research which aims to determine and test the influence of company size, audit opinion, reputation of public accounting firms and auditor switching. This research uses annual financial report data on transportation and logistics sector companies that are listed on the Indonesia Stock Exchange (BEI) in the 2020-2022 period. Testing this research hypothesis uses logistic regression analysis with the SPSS 26 program with a significance level of 5.5% (0.55). The results of this research test state that partially 1) the audit opinion variable has no effect and has a negative value on auditor switching; 2) the public accounting firm's reputation variable has no effect but has a positive value on auditor switching. 3) auditor reputation has no effect and has a negative value on auditor switching and does not affect the condition of the company.  
Pengaruh Penerapan Green Accounting untuk Mengoptimalkan Pengelolaan Pajak Karbon pada Perusahaan Multinasional di Sektor Manufaktur Anggun Veby Safitriana; Naula Chantika Putri F; Siti Maisyaroh; Maria Yovita P
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): Oktober: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3589

Abstract

This study aims to analyze the influence of green accounting in carbon tax management in multinational companies in the manufacturing sector. Green accounting is an accounting approach that includes environmental asppects in finansial reporting, aiming to reduce environmental costs and support corporate sustainability. Using quantitative metodts, this study analyzed data form the sustainability report of five manufacturing companies listed on the IDX in 2022. The result of thr analysis show that carbon tax does not have a significant influence on the implementation of green accounting. This show that the implementation of green accounting os more influenced by other factors besides carbon tax policy. These findings reinforce the importance of exploring additional factors that can support the effective implementation of green accounting.
Analysis Of The Effect Of Stock Returns Using The Capital Asset Pricing Model (Capm) Method On Risk In Food And Beverage Companies Listed On The Idx For The 2020-2022 Period Noviana Ramadhani; Vika Triya Wahyuni; Naula Chantika Putri F; Maria Yovita R.Pandin
Finance : International Journal of Management Finance Vol. 1 No. 2 (2023): December
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v1i2.11

Abstract

This study aims to determine whether the stock return obtained from the CAPM calculation can significantly affect the risk of food and beverage companies listed on the Indonesia Stock Exchange for the period 2020–2022. The variables used in this study are risk as an independent variable or independent variable calculated using the Beta (β) formula, and stock returns as a dependent variable or dependent variable calculated using the CAPM formula. This study uses a descriptive statistical analysis test, a classical assumption test, and a partial t hypothesis test. The results of this study indicate that the stock return variable significantly affects the risk variable because the sig value is 0.004 ˂ 0.05, which means Ho is rejected and Ha is accepted, which means that the effect of the independent variable on the dependent variable is unidirectional. This shows that the higher the level of return expected by investors, the higher the level of risk that investors will take. This is in accordance with the portfolio theory in the CAPM method, which suggests that there is a positive and linear relationship between beta, risk, and the expected rate of return.
Co-Authors Anggun Veby Safitriana Hwihanus Hwihanus Maria Yovita P Maria Yovita R.Pandin Noviana Ramadhani Siti Maisyaroh Vika Triya Wahyuni