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All Journal Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Kajian Ekonomi dan Akuntansi Terapan Jurnal Riset Multidisiplin Edukasi
Golda Belladonna Umbing
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Ukuran Perusahaan Dan Kebijakan Hutang Terhadap Kebijakan Dividen Dengan Return On Assets Sebagai Variabel Moderasi Vivendi Lordwiek; Sri Lestari Hendrayati; Golda Belladonna Umbing
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.55

Abstract

From 2018–2022, this research will look at the IDX30 index companies listed on the Indonesian stock market to investigate how company size, debt policy, and dividend policy relate to one another, with Return On Assets acting as a moderating variable. Using secondary data culled from annual reports, this study applies quantitative research methodologies. Using a purposive selection technique, fifteen IDX30 businesses were selected as part of the research. The data is examined using moderated regression analysis in particular. This research shows that dividend policy is affected by company size and debt policy. Large corporations may see few changes to their dividend policies as a result of a limited return on assets. Also, return on assets can't mitigate how debt policy impacts dividend policy.
Pengaruh Enviromental, Social dan Governance Disclosure terhadap Profitabilitas Perusahaan Sektor Makanan dan Minuman di Indonesia Yesha Dewanti Sijabat; Rizma Amalia; Stefanny Margaretha Simalango; Ade Yuniati; Golda Belladonna Umbing
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 4 (2024): Desember : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i4.678

Abstract

In the modern era, companies are assessed not only based on financial performance but also on how they manage environmental, social, and governance (ESG) impacts. ESG disclosure has become a key consideration for investors in evaluating corporate sustainability, particularly in the food and beverage sector in Indonesia. This study aims to analyze the effect of ESG disclosure on the profitability of food and beverage companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative method with a multiple linear regression approach to analyze panel data. Data were obtained from annual reports and sustainability reports of companies for the 2021-2023 period. The research sample was selected using a purposive sampling method based on ESG disclosure criteria and the availability of profitability data. The analysis includes descriptive statistics, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), as well as hypothesis testing using t-tests and F-tests. The findings reveal that, partially, the environmental, social, and governance disclosure variables do not have a significant effect on profitability (measured by Return on Assets/ROA). Simultaneously, these three variables also show no significant relationship with company profitability. The low coefficient of determination (R² = 0.018) indicates that profitability variance is predominantly influenced by factors outside of ESG disclosure.
Pengaruh Konservatisme Akuntansi Terhadap Penilaian Ekuitas Perusahaan dengan Kepemilikan Manajerial dan Dewan Direksi sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Raymond Meivan Revido Ginting; Fitria Husnatarina; Golda Belladonna Umbing; Tatik Zulaika; Rahmiati Rahmiati; Agus Satrya Wibowo
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 3 (2023): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i3.1347

Abstract

This study aims to determine the effect of accounting conservatism, managerial ownership in moderating the relationship between accounting conservatism on valuation of equity and the board of directors in moderating the relationship between conservatism and valuation of equity in Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. In this study, the population used was manufacturing companies listed on the IDX for the 2019-2021 period. Based on this research, out of 288 observations, only 239 data will be analyzed because the outlier test results and data transformation are in the form of Natural Logarithms. The data obtained were then analyzed using the SPSS version 25 application tool. The results of this study indicate that accounting conservatism has a negative but not significant effect on equity valuation. Then, in moderation the results show that managerial ownership has a positive but not significant effect in moderating the relationship between accounting conservatism on equity valuations and the board of directors has a positive but not significant effect in moderating the relationship between accounting conservatism on equity valuations. Suggestions through the results of this study are that in creating reliable financial reporting the company should adjust to the standards that have been set. Then, investors and creditors, must consider in working with a company or in making investment decisions, especially if the company does not have quality financial reporting and for further researchers who wish to conduct similar research, it is better to add five years of research or more. or researching on other types of industries to find out the variations in the results of the research variables contained in this study.
The Power of directors: Do multiple job, military connection, political connection determine firm value mining sector coal production? Diarta, Anggy; Sri Yuni; Golda Belladonna Umbing; Agus Satrya Wibowo; Fitria Husnatarina; Ade Yuniati
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 1 (2025): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v5i1.19967

Abstract

This study aims to examine the influence of Multiple Job, Military Connection, and Political Connection of the CEO on Firm Value, with Company Size and Leverage as control variables. The population in this study is coal production sector mining companies listed on the Indonesia Stock Exchange from 2020-2022. The sampling technique used purposive sampling with the criteria being companies that issued financial statements & annual reports consecutively from 2020-2022. The reason for choosing this sector is because it is growing day by day, and it is directly regulated by the government. Based on these criteria, 23 coal production sector mining companies were selected as samples, resulting in 69 observations conducted in this study. The research analysis technique used panel data method. Data were processed using E-Views 10 software. The results of the study indicate that multiple job do not affect firm value. Military connection have a positive influence on firm value. Political connection do not affect firm value
PENGARUH PEMAHAMAN ATAS MEKANISME PEMBAYARAN PAJAK, PENGETAHUAN PERPAJAKAN, KESADARAN MEMBAYAR PAJAK, DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi Pada UMKM di Kota Palangka Raya) Perdi Sahat Maruli Sihaloho; Lamria Simamora; Rini Oktavia; Ec. Rapel; Golda Belladonna Umbing
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 9 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi September 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i9.949

Abstract

This study aims to determine the influence of Understanding Tax Payment Mechanisms, Tax Knowledge, Tax Awareness, and Tax Service Quality on Taxpayer Compliance of MSMEs in Palangka Raya City. This study uses primary data whose data collection uses a questionnaire. In this study, the researcher used quantitative analysis, multiple linear regression analysis and coefficient of determination analysis with the help of SPSS 25. The population in this study were 100 MSME taxpayers in Palangka Raya City. The results of the study obtained using the t-test show that understanding the tax payment mechanism does not affect taxpayer compliance, tax knowledge does not affect MSME taxpayer compliance, tax awareness has a positive effect on MSME taxpayer compliance and the quality of tax services does not affect MSME taxpayers.
Co-Authors Ade Yuniati Agus Satrya Wibowo Diarta, Anggy Ec. Rapel Fitria Husnatarina Lamria Simamora Perdi Sahat Maruli Sihaloho Rahmiati Rahmiati Raymond Meivan Revido Ginting Rini Oktavia Rizma Amalia Sri Lestari Hendrayati Sri Yuni Stefanny Margaretha Simalango Tatik Zulaika Vivendi Lordwiek Yesha Dewanti Sijabat