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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Journal of Management and Innovation Entrepreneurship (JMIE)
Putra, Bayu Trian Sandi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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DEWAN KOMISARIS INDENPENDEN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA tista, Jesica dara; Manda, Elta Try; Putra, Bayu Trian Sandi
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.1 Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i1.575

Abstract

This study aims to determine the effect of independent board of commissioners and profitability on the value of companies in the food and beverage manufacturing subsector listed on the Indonesia Stock Exchange. (BEI). The research population consists of all consumer product business actors registered between 2020 and 2023 on the Indonesia Stock Exchange (BEI). Purposive sampling is the method used for sampling. A total of sixteen businesses were selected based on predetermined criteria. The Indonesian Stock Exchange (BEI) website is a source of the type of secondary data used. Panel regression analysis is a quantitative research method used in this research. Information was collected from manufacturing companies listed on the Indonesian Stock Exchange. Conclusions and research results show that company value is significantly influenced by profitability and an independent board of commissioners.
PENERAPAN ETIKA PROFESI DALAM PENGAMBILAN KEPUTUSAN ETIS AUDITOR Rasita, Elya; Putra, Bayu Trian Sandi; Virni Sagita
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 2 No. 3 (2025): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v2i3.2172

Abstract

 Professional ethics are moral principles and standards that regulate the behavior and actions of professionals in carrying out their duties and responsibilities. In this article, ethics is very necessary for choosing ethical decision making because the accounting profession also has a very crucial and in-depth understanding of how ethics in ethical decision making is for an auditor. The aim of this research is to clarify the relationship between professional ethics and auditor ethical decision making.  iThis research uses the iSLR method (System iLiterature iReview) and this research can help in balancing the level of significant relationships between professional ethics when making decisions, i.e. auditors and anticipating actions that are inconsistent with business etiquette and when making decisions. idecision. This research was carried out on a sample of 30 articles. The variables used in this research are professional ethics and auditor ethical decisions. iThe research results show that the application of professional ethics has a significant positive influence on auditors' ethical decisions. iThis research was participated in by three students of the iFaculty of iEconomics and iAccounting of iMuhammadiyah University iBekulu. The results of this research show that professional ethics variables independently and simultaneously have a positive and significant influence on auditors' ethical decision making. Keywords: iProfessional iethics, iEthical idecisions, iAuditor
Co-Authors Manda, Elta Try Rasita, Elya tista, Jesica dara Virni Sagita