Rindy Maylita Hapsari
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Analisis Hasil Audit Atas Pelaporan Dana Kampanye Partai Politik P Di Kabupaten Q Rindy Maylita Hapsari; Hero Priono
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2149

Abstract

This research focuses on the Analysis of Audit Results on the Campaign Fund Reporting of Political Party P in District Q. The objective of this study is to identify and analyze the compliance of Political Party P with the campaign fund reporting regulations set by the General Elections Commission (KPU), specifically PKPU No. 18 of 2023, as well as to evaluate the strengths and weaknesses in the party's financial reporting system. This study employs a qualitative method approach using secondary data. Data collection methods include interviews with party officials and auditors, as well as documentation. The results of this study indicate that Political Party P in District Q has not fully complied with PKPU No. 18 of 2023, thus categorizing Party P as a Non-Compliant Party. The non-compliance in campaign fund reporting has led to a decrease in transparency and accountability of Party P and a decline in public trust in the party.
Analysis Of Capital Structure, Profitability, Liquidity, Com-pany Growth, And Firm Value Rindy Maylita Hapsari; Sjarief Hidajat
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.6490

Abstract

This study aims to examine the effect of capital structure, profitability, liquidity, and company growth on firm value in the construction service sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The background of this research is based on the fluctuations in firm value within the construction service industry over the past five years, which have the potential to reduce investor interest and influence market perception. The research employs a quantitative approach using purposive sampling, resulting in a sample of 7 companies out of a total population of 18. The data used are secondary data in the form of annual reports, analyzed using the Partial Least Squares (PLS) method with the assistance of Smart-PLS version 4.0 software. The findings indicate that capital structure and liquidity have a positive and significant effect on firm value, while profitability and company growth do not show a significant effect.