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All Journal Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Sucitra Dewi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Social Sciences Other

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PENGARUH KARAKTERISTIK PERUSAHAN TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN SEKTOR AGRIKULTUR PERIODE 2019-2023 Tarigan, Naufal Detra Utoyo; Sirait, Devi Ayu Putri; Rana Fathinah Ananda; Warsani Purnama Sari; Sucitra Dewi
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.13706

Abstract

The purpose of this study is to examine the effects of company size, public ownership, and biological asset intensity on the degree of biological asset disclosure in agricultural firms that are listed between 2019 and 2023 on the Indonesia Stock Exchange. Even after PSAK 69 was put into effect, there were still differences in disclosure levels across corporations, which prompted this inquiry. It's crucial to remember that prior research on this topic has frequently produced contradictory or conflicting results. The study uses a quantitative technique and purposive selection to choose 13 organizations as samples in order to accomplish these goals. To analyze the data, multiple linear regression was used. The findings show that biological asset disclosure is significantly improved by business size. However, there was no discernible impact from either biological asset intensity or public ownership alone. Curiously, the degree of sharing was significantly impacted by all three criteria at the same time. From a theoretical standpoint, this research enhances the use of stakeholder and agency theory in the agriculture industry. Practically speaking, these results may help investors make informed decisions about their investments and motivate businesses to increase the openness of their reporting.
Pengaruh Growth Opportunity, Net Working Capital, Investment Opportunity Set Dan Capital Expenditure Terhadap Cash Holding Pada Perusahaan Transportasi Di Bursa Efek Indonesia Tahun 2019-2023 Widya Angraini; Sucitra Dewi; Thezar Fiqih Hidayat Hasibuan
Widya Balina Vol. 10 No. 1 (2025): Jurnal Widya Balina
Publisher : widya balina

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Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Growth Opportunity, Net Working Capital, Invesment Opportunity Set dan Capital Expenditure terhadap Cash holding pada perusahaan Transportasi di Bursa Efek Indonesia tahun 2019-2023, secara parsial dan simultan. Desain penelitian yang digunakan adalah pendekatan asosiatif. Populasi dalam penelitian ini sebanyak 23 Perusahaan Transportasi di Bursa Efek Indonesia Tahun 2019-2023 dengan teknik pengambilan sampel berdasarkan kriteria dengan menggunakan purposive sampling, sehingga sampel penelitian berjumlah 18 perusahaan Transportasi yang terdaftar di Bursa Efek Indonesia mulai tahun 2019-2023. Dalam penelitian ini jenis data yang digunakan yaitu data kuantitatif. Sumber data yang digunakan dalam penelitian ini diperoleh dari website Bursa Efek Indonesia (BEI). Metode analisis data menggunakan analisis regresi linear berganda dengan SPSS.25. Berdasarkan hasil uji t yang telah dilakukan, dapat disimpulkan bahwa Growth Oppurtunity berpengaruh positif dan signifikan terhadap Cash Holding, Net working capital berpengaruh secara positif dan signifikan terhadap Cash Holding, Investment Opportunity Set berpengaruh secara positif dan signifikan terhadap Cash Holding dan Capital Expenditure berpengaruh secara positif dan signifikan terhadap Cash Holding. Berdasarkan hasil pengujian uji F disimpulkan bahwa Growth Opportunity, Net Networking Capital, Investment Opportunity Set dan Capital Expenditure berpengaruh secara positif dan signifikan terhadap Cash Holding pada Perusahaan Transportasi di Bursa Efek Indonesia tahun 2019-2023.
THE EFFECT OF INVESTMENT DECISION AND FUNDING DECISION ON FIRM VALUE IN COMPANIES AUTOMOTIVE LISTED ON THE INDONESIA STOCK EXCHANGE 2015-2019 PERIOD Sucitra Dewi; Thezar Fiqih Hidayat Hasibuan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.73

Abstract

This study aims to examine the effect of Investment Decisions, Funding Decisions, Dividend Policy and Intellectual Capital on Company Value in automotive companies listed on the Indonesia Stock Exchange in the 2015-2019 period. This research is a quantitative research with a descriptive approach. The population in this study are all automotive companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique in this study used a saturated sampling technique (census), which is a sampling technique where the total population is used as the sample. The results of this study are based on the partial t-test results. Investment decisions have no effect on firm value and funding decisions have an effect on firm value and dividend policy has no effect on firm value.
SOCIALIZATION TO BECOME ENTREPRENEURS WITH DIGITALIZATION IN THE TEENAGERS OF AL-QAHHAR MOSQUE Thezar Fiqih Hidayat Hasibuan; Sucitra Dewi; Ahmad Azmi
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 3 No. 2 (2023): July-October 2023
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v3i2.1471

Abstract

In line with the times, technological advancements are happening more quickly in the digital age. Technology-related tools are not hard to come by. Sophisticated technology is used in almost all education, social, cultural, sports, economic, and political activities to help carry out each activity and solve a problem. The development of communication technology has affected the opinions of many individuals on a wide range of topics, including parenting. In the past, parents used to permit their kids to play classic games with other kids outside the house. But these days, parents are more likely to use digital devices as a gaming medium for their kids. Thereafter, a lot of parents are vying with one another to grant their kids access to and integrate digital technology into their lives..
Co-Authors ahmad azmi Rana Fathinah Ananda Sirait, Devi Ayu Putri Tarigan, Naufal Detra Utoyo Thezar Fiqih Hidayat Hasibuan Warsani Purnama Sari Widya Angraini