Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Akuntansi'45 International Journal of Economics and Management Research
Patriandari Patriandari
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Fraud Diamond Terhadap Financial Statement Pada Perusahaan Properti Dan Real Estate di Indonesia Patriandari Patriandari
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2509

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mengetahui apakah terdapat pengaruh Fraud Diamond yang diprosikan oleh Financial Targets, Risk of Financing, Rasionalisasi dan Pergantian Direksi terhadap Kecurangan Laporan Keuangan pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia tahun 2016-2019 dengan menggunakan F-Score Model. Pengumpulan data dilakukan dengan menghimpun data laporan keuangan yang tersedia pada website Bursa Efek Indonesia. Sampel diambil dengan metode purposive sampling dengan kriteria tertentu, selama periode penelitian. Berdasarkan kriteria sampel yang telah ditetapkan maka diperoleh jumlah data observasi yang dapat diolah sebanyak 60 data. Metode pengujian yang dilakukan adalah Regresi Logistik. Hasil penelitian ini menunjukkan bahwa variabel Financial Targets dan Rasionalisasi berpengaruh positif dan tidak signifikan terhadap variabel terikat Kecurangan Laporan Keuangan, variabel Pergantian Direksi berpengaruh negatif dan tidak signifikan terhadap variabel terikat Kecurangan Laporan Keuangan. Sementara variabel Risk of Financing berpengaruh negatif dan signifikan terhadap variabel terikat Kecurangan Laporan Keuangan.
The Effect of Investment Decisions, Dividend Policy, and Profitability on Firm Value in the Manufacturing Industry in West Java Patriandari Patriandari; Efrinal Efrinal; Sari Mujiani
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.394

Abstract

This study aims to provide empirical insight into the interaction of financial factors, investment decisions, dividend policy, and profitability and their effects on firm value using the Structural Equation Modeling with Partial Least Squares (SEM-PLS) approach. This quantitative study uses data from 150 manufacturing companies in West Java selected through stratified random sampling, with data collected through structured surveys and interviews with key decision makers. The results of the analysis show that investment decisions have a positive and significant effect on firm value, indicating that proper capital allocation can increase business value. Dividend policy shows a complex relationship with firm value, so a balanced dividend distribution strategy is needed. Profitability has a strong positive correlation with firm value, emphasizing the importance of maintaining profit sustainability. This research model is able to explain 65% of the variation in firm value, indicating the strength of the relationship between the variables analyzed. The practical implication of this study is the importance of financial strategy decision making in the manufacturing sector, especially in terms of investment and dividend policy. Companies are advised to implement a careful investment strategy, moderate dividend policy, and focus on profitability to increase market valuation. This study makes an original contribution by presenting empirical data from the under-researched manufacturing sector of West Java and presenting a comprehensive model that explains the key dynamics that determine firm value in the industry.
Co-Authors Efrinal Efrinal Sari Mujiani