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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi
Nugroho, Adek Wahyu
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Economics, Econometrics & Finance

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PENGARUH KEBERAGAMAN GENDER DALAM DEWAN DIREKSI TERHADAP HARGA SAHAM: BUKTI DARI INDUSTRI ENERGI DI INDONESIA Nugroho, Adek Wahyu; Naimah, Zahroh
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.590

Abstract

Riset pada kali ini mengkaji dampak keberagaman gender di dewan direksi pada harga saham perusahaan sektor energi yang terdaftar di BEI periode 2018-2022. Analisis regresi diketahui bahwa perbedaan gender di dewan direksi berpengaruh signifikan terhadap harga saham, baik sebelum maupun setelah memasukkan variabel kontrol yaitu ROA. Temuan studi mengindikasikan bahwa rata-rata harga saham sebesar 0,7442 USD dan diversitas gender dewan sebesar 0,2085. Uji asumsi klasik memastikan data berdistribusi normal, tidak terjadi multikolinearitas, dan tidak ada heterokedastisitas. Temuan ini mengindikasikan bahwa kehadiran perempuan di dewan direksi meningkatkan kepercayaan investor dan nilai saham perusahaan, menekankan pentingnya kesetaraan gender dalam pengambilan keputusan strategis perusahaan. Penelitian ini memberikan kontribusi signifikan terhadap literatur tata kelola perusahaan di pasar berkembang seperti Negara Indonesia.
Business Intelligence Systems and Their Impact on Organizational Decision-Making and Performance Outcomes: Literature Review Nugroho, Adek Wahyu; Utama, Anak Agung Gde Satia
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2646

Abstract

This study examines the role of Business Intelligence (BI) in decision-making and organizational performance. BI is an essential tool for collecting, analyzing, and presenting relevant data, thereby supporting management in making more accurate and data-driven decisions. The method used in this study is thematic synthesis, where relevant literature is gathered from various academic databases such as Google Scholar, ScienceDirect, and SCOPUS. Inclusion and exclusion criteria are applied to ensure that only high-quality and relevant studies are considered. The analysis results indicate that BI implementation can enhance operational efficiency and create a competitive advantage for organizations. However, the success of BI implementation heavily relies on management support, data quality, as well as technological readiness and human resource skills. This study also identifies the challenges faced in BI adoption, including data integration issues and the need for user training. The findings are expected to provide insights for organizations in leveraging BI to improve performance and make better decisions.
Co-Authors Satia Utama, Anak Agung Gde Zahroh Naimah, Zahroh