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All Journal Jurnal Riset Akuntansi Terpadu Owner : Riset dan Jurnal Akuntansi Jurnal Riset Akuntansi Kontemporer Jurnal Media Ekonomi Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Journal of Applied Business, Taxation and Economics Reseach Indonesian Journal of Multidisciplinary Science
Ismawati, Iis
Universitas Sultan Ageng Tirtayasa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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Profesionalisme, Kompetensi, Motivasi dan Pengaruhnya Terhadap Kinerja Auditor Ayu Noorida Soerono; Iis Ismawati
Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i1.7808

Abstract

This study aims to determine the effect of professionalism, auditor competence, motivation, on auditor performance. The data used in this study are primary data with the selection of respondents based on purposive sampling method. Respondents in this study were 160 internal auditors of the Inspectorate in Banten Province. Respondents were selected based on the minimum S1 education criteria, had followed the functional auditor training program, and had at least 2 years work experience. Tests using multiple linear regression test. The results of this study indicate that professionalism, auditor competence, and motivation have a significant positive effect on auditor performance.
EFFECT OF FINANCIAL PERFORMANCE, DIVIDEND POLICY AND CAPITAL STRUCTURE ON THE VALUE OF THE COMPANY: PENGARUH KINERJA KEUANGAN, KEBIJAKAN DIVIDEN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Norma Islami; Rudi Zulfikar; Iis Ismawati
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 1 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i1.45

Abstract

Objectives To empirically test the effect of financial performance, dividend policy, capital structure on firm value in banking sub-sector companies on the Indonesia Stock Exchange (IDX). This type of research includes quantitative research. The method used is secondary data, then processed and finally analyzed using the Multiple Linear Regression Analysis equation. The data is then tested descriptively, after testing the data then tested using the classical multiple regression assumption test. The classical assumption test used consisted of normality test, multicollinearity test and heteroscedasticity test, autocorrelation. Then the data were analyzed using the coefficient of determination test, partial test (t) and simultaneous test (f). The results of this study are the Effect of Financial Performance (X1), Dividend Policy (X2), Capital Structure (X3) on Firm Value (Y) in banking sub-sector companies on the Indonesia Stock Exchange (IDX). Financial Performance (X1) has a positive and significant effect on Firm Value (Y). Dividend Policy (X2) has a positive and significant effect on Firm Value (Y). Capital Structure (X3) has a positive and significant effect on Firm Value (Y).
The Effect of Capital Expenditure and Corporate Hedging on Firm Value with Exchange Rate as Moderating Variable: Firm Value Nuraeni Noviyanti; Iis Ismawati; Rita Rosiana
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 1 (2022): October 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i1.106

Abstract

The purpose of this study was to determine the effect of capital expenditure and corporate hedging on firm value, and the effect of the exchange rate on the relationship between capital expenditure and corporate hedging and firm value. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. By using purposive sampling method, obtained 119 companies that meet the criteria as research samples with an observation time of 5 years, so that the total final sample is 595 observational data. This study uses secondary data obtained from the Indonesia Stock Exchange website. In this study, the analysis method is moderated regression analysis (MRA) with testing tools using the IBM SPSS version 25 data processing application. The results of this study indicate that: (1) Capital expenditure has no effect on firm value (2) Corporate hedging has an effect on firm value (3) Exchange rate as a moderating variable cannot moderate the relationship between capital expenditure and firm value (4) Exchange rate as a moderating variable cannot moderate the relationship between corporate hedging and firm value
INFLUENCE OF INTELLECTUAL CAPITAL AND CSR DISCLOSURE ON COMPANY VALUE WITH FOREIGN OWNERSHIP STRUCTURE AS MODERATING VARIABLES Agus Ismaya Hasanudin; Morlia Hindriani; Iis Ismawati
Indonesian Journal of Multidisciplinary Science Vol. 1 No. 9 (2022): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1350.391 KB) | DOI: 10.55324/ijoms.v1i9.241

Abstract

This study aims to determine the effect of intellectual capital and corporate social responsibility disclosure on firm value with foreign ownership structure as a moderating variable. The object of research used is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This research is a type of quantitative research with secondary data based on the company's annual report obtained from the official website of the Indonesia Stock Exchange. Data processing uses the SPSS 25 application program with multiple linear regression research models and moderated regression analysis (MRA). The results showed that intellectual capital had a negative effect on firm value and CSR disclosure had a significant positive effect on firm value, while foreign ownership structures were unable to moderate the influence of intellectual capital and CSR disclosure on firm value.
INVESTIGATING CONCURRENT LECTURER PERFORMANCE: THE ROLE EFFORT AS MEDIATION & TASK COMPLEXITY AS MODERATION Helmi Yazid; Lili Sugeng Wiyantoro; Iis Ismawati
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.6243

Abstract

Currently, there are most accounting graduates who have not been able to compete to fill jobs in their fields. Universities must address it immediately. This study investigates the effect of the performance of university accounting lecturers in Jakarta – Banten. This study used respondents 334 of academics and auditors at universities in Jakarta and Banten. Sampling using purposive sampling method, and data analysis method using SEM. This research shows that accountability, self-ability, and effort can affect the performance of audit lecturers who also act as auditors. Then, complexity proved capable of being a moderation variable and Effort proved capable of being a mediation variable. This study explains that lecturers as academics and concurrently as auditors at universities in Jakarta and Banten who have high confidence will make maximum efforts to improve lecturer performance so that it will have an impact on decision making and be able to do their jobs well.
Management Control System, Innovation Dan Organizational Performance Risman Nursyamsir; Tubagus Ismail; Iis Ismawati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1839

Abstract

This study aims to determine the effect of the management control system on organizational performance mediated by the management innovation variable, where the management control system is combined with two different control levers the enabling (beliefs and interactive) and the constraining (boundary and diagnostic), and management innovation which consists of four dimensions (new management practice, management process, organizational structure, and management technique). The method used in this research is quantitative. The research sample uses primary data by distributing questionnaires. There are 9 Regional Apparatus Organizations that are sampled in this study based on predetermined criteria (purposive sampling). Data analysis was performed by path analysis using the WarpPLS 7.0 program.   The results showed that the management control system enabling and the management control system constraining have a positive effect on organizational performance. And management control system enabling and management control system constraining positive effect on management innovation Meanwhile, management innovation has a partial effect, where organizational structure has a negative effect on organizational performance and management techniques have a positive effect on organizational performance. Meanwhile, new management practices and management processes have no effect on organizational performance.
The Effect Of Environmental, Social, And Governance (ESG) Risks On Firm Value With Financial Performance As An Intervening Variable Wahyuni, Sri; Ismawati, Iis; Nofianti, Nana
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.30251

Abstract

This research aims to determine the influence of Environmental, Social, and Governance (ESG) risk on firm value with financial performance as an intervening variable. The intervening variable used in this research is financial performance as measured by the Return on Assets (ROA) ratio. Independent variables in this research, ESG risk is measured by the ESG Risk Score. The dependent variable used in this research is value companies as measured by Tobin's Q. The population of this study is companies listed in the IDX ESG Leaders index. The sampling method used was purposive sampling, and 15 companies were selected that met the criteria as research samples. The analytical method used is SEM-PLS `with SmartPLS 3 software. The results of this study show that ESG risk has a positive effect on firm value. Research also shows that ESG risk has a positive and significant effect on financial performance, and financial performance has a positive and significant effect on firm value. So that financial performance in this research can be used as an intervening variable.
VALUE RELEVANCE OF EPS AND BVPS: THE MODERATING ROLE OF PSAK 71 Haidar Faqih Fadhilah; Imam Abu Hanifah; Iis Ismawati
Jurnal Media Ekonomi (JURMEK) Vol 31 No 1 (2026): Jurnal Media Ekonomi
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurnalmediaekonomi.v31i1.3343

Abstract

Purpose: Prior IFRS 9/PSAK 71 value-relevance research is concentrated in banking and does not explain whether expected-credit-loss information changes how investors interpret earnings and book value in non-financial, asset-intensive firms. This study examines the value relevance of earnings per share (EPS) and book value per share (BVPS) and tests whether Cadangan Kerugian Penurunan Nilai (CKPN), the recognized impairment allowance under PSAK 71, moderates their associations with share prices. Research Methodology: A quantitative explanatory-associative design was applied to 38 basic materials companies continuously listed on the Indonesia Stock Exchange during 2016–2024, yielding 342 balanced firm-year observations. Moderated panel regression was estimated with firm and year fixed effects and White cross-section robust standard errors in EViews. Results: EPS is positively associated with share price, whereas the direct BVPS coefficient is negative. CKPN does not significantly moderate the EPS–price association, but the BVPS × CKPN interaction is positive and significant. At the sample mean of CKPN, the estimated marginal BVPS coefficient is slightly positive. The model has an adjusted R-squared of 0.484. Conclusions: Earnings remain a primary performance signal, while the market relevance of book value is conditional on information about asset quality and expected credit risk. The evidence indicates that PSAK 71 produces an asymmetric valuation effect rather than uniformly changing all accounting signals. Limitations: The study covers one non-financial sector, uses one observable PSAK 71 proxy, and cannot fully eliminate time-varying omitted variables or reverse causality. Contributions: The study extends value-relevance evidence beyond banking by integrating residual-income valuation, signaling, agency, and resource-orchestration perspectives. It shows that CKPN simultaneously conveys adverse credit-risk information and improves the credibility of net assets. Managers should therefore treat ECL estimation, receivables governance, and related disclosure as strategic asset-quality practices, while investors should evaluate BVPS jointly with impairment information.
THE EFFECT OF FIRM SIZE AND SALES GROWTH ON FIRM VALUE: ROA AND COST EFFICIENCY AS MEDIATORS Rizki Aisyah Maharani; Elvin Bastian; Iis Ismawati
Jurnal Media Ekonomi (JURMEK) Vol 31 No 1 (2026): Jurnal Media Ekonomi
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurnalmediaekonomi.v31i1.3344

Abstract

Purpose: This study addresses inconsistent evidence on whether firm size and sales growth create market value directly or only after they improve internal performance. It tests return on assets (ROA) and the BOPO operating-cost ratio as mediating pathways.Empirical Problem: During 2021-2025, the Indonesian Consumer Non-Cyclicals index declined by 61.27%, while the composite market index increased by 17.34%, indicating that defensive demand and revenue expansion did not automatically translate into market valuation.Research Methodology: A quantitative causal-explanatory design covered 37 Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange, yielding 185 firm-year observations. The thesis outputs were analyzed through three pooled company-year regressions and one-tailed Sobel tests in EViews 12.Results: Firm size was positively associated with firm value and ROA, whereas sales growth affected ROA but not firm value directly. Firm size increased the BOPO ratio, sales growth did not significantly affect BOPO, and both ROA and BOPO were positively associated with firm value. The reported one-tailed Sobel tests indicated ROA mediation for both antecedents and BOPO mediation for firm size only.Conclusions: ROA is the more consistent value-creation pathway. The positive BOPO coefficient must be interpreted as higher operating-cost intensity, not as an efficiency improvement; it may capture expansion, distribution, or capability-building expenditures that investors tolerate when accompanied by scale.Limitations: The study is limited to one sector, a five-year window, a pooled estimator without reported panel-model selection tests, an inverse BOPO proxy, and Sobel rather than bootstrap mediation evidence.Contributions: The study extends signaling theory with a sequential-confirmation mechanism: size and sales growth operate as preliminary signals, while profitability and operating-cost structure confirm or qualify their valuation relevance. Managers should evaluate expansion through incremental ROA and distinguish productive operating investment from avoidable cost inefficiency
Co-Authors Ayu Noorida Soerono Bastian, Elvin Haidar Faqih Fadhilah Hasanudin, Agus Ismaya Helmi Yazid Imam Abu Hanifah Morlia Hindriani Nana Nofianti, Nana Norma Islami Nuraeni Noviyanti Risman Nursyamsir Rita Rosiana Rizki Aisyah Maharani Rudi Zulfikar Tubagus Ismail Wahyuni, Sri Wiyantoro, Lili Sugeng