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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi : Transparansi dan Akuntabilitas Equity: Jurnal Akuntansi Jurnal Pengabdian Kesehatan Komunitas (Journal Of Community Health Service) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Magister Akuntansi Trisakti Journal of Accounting Research, Organization and Economics (JAROE) JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Jurnal Sistem Informasi, Akuntansi dan Manajemen JIFA (Journal of Islamic Finance and Accounting)
Mela, Nanda Fito
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Health Professions Nursing Public Health Social Sciences Veterinary

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Journal : Jurnal Akuntansi Keuangan dan Bisnis

 1 
The Influence of Good Corporate Governance on Company Value in Jakarta Islamic Index Companies Vera Oktari; Nanda Fito Mela; Arumega Zarefar
Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 1 (2018): Jurnal Akuntansi Keuangan dan Bisnis Vol.11 No.1, Mei 2018
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.623 KB)

Abstract

The goal of this study is to assess the effect of the Board of Commissioner, Independent Commissioner, and Audit Committee to company value. The population in this study was all companies in Jakarta Islamic Index as many as 30 companies. This study is using purposive sampling method, there are 15 companies that listed in Jakarta Islamic Index on 2012-2016 that meets the criteria of the sample. The data analyzed by using multiple regression. The study states that the Board of Commissioner does not have a significant influence on firm value. Independent Commissioner has a significant impact on the corporate value. Audit committee has a significant effect on firm value.
The Machiavellian Character, Ethical Environment and Personal Cost in Their Impact to Whistleblowing Intention Arumega Zarefar; Raja Adri Satriawan Surya; Nanda Fito Mela
Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 1 (2018): Jurnal Akuntansi Keuangan dan Bisnis Vol.11 No.1, Mei 2018
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.293 KB)

Abstract

The objective of this study is to examine the effect of Machiavellian Character, Ethical Environment and Personal Cost to Whistleblowing Intention. This research was directed to all employees who work on SAMSAT Pekanbaru City and Rokan Hulu District. The sampling method that used in this study is purposive sampling. Collecting data of this study using a questionnaire submitted to 130 working in the office of One Stop Roof Administration Unit (SAMSAT) Pekanbaru City and Rokan Hulu District. From questionnaires distributed, 82 questionnaires can be completed and can be processed. Data collected were analyzed with Partial Least Square (PLS). The results of hypothesis testing conclude that: first, Machiavellian nature has influence toward whistleblowing intention with value tcount 3,551 > ttable 1,99. Second, Ethical Environment has effect toward whistleblowing intention with value tcount 2,829> ttable1,99. Third, Personal Cost has impact toward whistleblowing intention with value tcount 4,200> ttable 1,99. The result of the coefficient of determination (R2) is 0,556 which means that the independent variable used in this research affects Whistleblowing Intention of 55,6% while the remaining 44,4% is influenced by other variables not included in this regression model.
Determinant Factors of Sustainability Reporting: A Study in Indonesian Green Index of Sri-Kehati Adhitya Agri Putra; Nanda Fito Mela; Ferdy Putra
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.787 KB) | DOI: 10.35143/jakb.v14i2.5151

Abstract

This research aims to examine the determinant factors of sustainability report disclosure by sustainable firms. Sample consists of listed firms in Indonesian Green Index of Sri-Kehati 2015-2019. Research variables include sustainability report, regulation, industry sensitivity, analyst coverage, and information asymmetry. Data analysis uses logistics regression. Status of state-owned firms, sustainability finance regulation, industry sensitivity, analyst coverage, and information asymmetry have effect on sustainability report disclosure. In the context of legitimacy theory, sustainability report as a legitimacy of firms’ businesses that have to be linear with government, regulator, and public interests. As a political cost perspective; sustainability report is used to avoid any penalty costs from government and regulator. In the agency theory perspective, analyst role to reduce information asymmetry and support more information disclosure of sustainability report to the market.
Co-Authors Abdurrahman, Rezi Adhitya Agri Putra Adhitya Agri Putra Adibah Mufidah Hariswan Agus Sri Wahyuni Alfiati Silfi Alfiati Silfi Amalina, Carissa Andra, Putra Utama Anugerah Rita Atika Zarefar Azlina Nur Cici Lestari Doddy Setiawan EMRINALDI NUR DP EMRINALDI NUR DP Emrinaldi Nur DP Emrinaldi Nur DP Enni Savitri Falya Zakira Utami Febri Yanti Ferdini, Novegia Ferdy Putra Halimah Tun Sakdiah Hardi Hardi Hasanah, Salsabila Hendra Asputra Ismail Feni Kamaliah Kamaliah, Kamaliah Lubis, Armensyah M. Haykal Daditullah Indrapraja M. Rasuli Mawardi, Ilham Mayla Khoiriyah Nasrizal, Nasrizal Ningrum Agustia Widya Novegia Ferdini Novita Indrawati Nur DP Emrinaldi Nurbaity Cahya Nurmawati Nurmawati Nurmawati Nurmawati Nurmayanti M, Poppy Pipin Kurnia Purwanto Purwanto Purwanto Purwanto Putra Utama Andra Putra, Adhitya Agri Putriani, Tina R. Adri, Satriawan Raja Adri Satriawan Surya Raja Adri Setiawan Surya Restu Agusti Sari Nofita Sari Satriawan R. Adri Siregar, Fajri Marindra Taufeni Taufik Ulfa Afifah Vera Oktari Vince Ratnawati Yani Zulvina Yesi Mutia Basri Zalfi M Harry Raudho Zarefar, Arumega