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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL PARADIGMA: Journal of Sociology Research and Education
Iryanis, Iryanis
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Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Good Corporate Governance dan Leverage terhadap Performance Financial dengan Nilai Perusahaan Sebagai Variabel Moderasi Aziz, Abdul; Hastuti, Hilda Sri; Iryanis, Iryanis; Prio, Maria Novita; Pratiwi, Wulandari; Nofryanti, Nofryanti
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 6 No. 1 (2025): (JUNI 2025) JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpjsre.v6i1.11470

Abstract

Penelitian ini bertujuan menguji dan membuktikan secara ilmiah pengaruh Good Corporate Govermance dan Leverage terhadap Financial Performance. Data yang digunakan diambil dari publikasi laporan keuangan di website Bursa Efek Indonesia pada Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021 - 2023. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian adalah Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021 – 2023. Teknik pengambilan sampel menggunakan teknik purposive sampling diperoleh sebanyak 153 sampel penelitian. Pengujian hipotesis penelitian menggunakan teknik analisis data panel dengan bantuan Microsoft excel 2019 dan software Eviews 12. Hasil penelitian ini menunjukkan bahwa secara simultan good corporarate governance dan leverage berpengaruh terhadap performance financial. Secara parsial menunjukan bahwa good corporarate governance tidak berpengaruh terhadap performance financial dan leverage berpengaruh terhadap performance financial. Nilai Perusahaan tidak mampu memoderasi pengaruh Good Corporate Governance terhadap Financial Performance dan Nilai Perusahaan tidak mampu memoderasi pengaruh Leverage terhadap Financial Performance.
Pengaruh Good Corporate Governance dan Leverage terhadap Performance Financial dengan Nilai Perusahaan Sebagai Variabel Moderasi Aziz, Abdul; Hastuti, Hilda Sri; Iryanis, Iryanis; Prio, Maria Novita; Pratiwi, Wulandari; Nofryanti, Nofryanti
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 6 No. 1 (2025): (JUNI 2025) JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpjsre.v6i1.11470

Abstract

Penelitian ini bertujuan menguji dan membuktikan secara ilmiah pengaruh Good Corporate Govermance dan Leverage terhadap Financial Performance. Data yang digunakan diambil dari publikasi laporan keuangan di website Bursa Efek Indonesia pada Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021 - 2023. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian adalah Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021 – 2023. Teknik pengambilan sampel menggunakan teknik purposive sampling diperoleh sebanyak 153 sampel penelitian. Pengujian hipotesis penelitian menggunakan teknik analisis data panel dengan bantuan Microsoft excel 2019 dan software Eviews 12. Hasil penelitian ini menunjukkan bahwa secara simultan good corporarate governance dan leverage berpengaruh terhadap performance financial. Secara parsial menunjukan bahwa good corporarate governance tidak berpengaruh terhadap performance financial dan leverage berpengaruh terhadap performance financial. Nilai Perusahaan tidak mampu memoderasi pengaruh Good Corporate Governance terhadap Financial Performance dan Nilai Perusahaan tidak mampu memoderasi pengaruh Leverage terhadap Financial Performance.
Pengaruh Good Corporate Governance dan Leverage terhadap Performance Financial dengan Nilai Perusahaan Sebagai Variabel Moderasi Aziz, Abdul; Hastuti, Hilda Sri; Iryanis, Iryanis; Prio, Maria Novita; Pratiwi, Wulandari; Nofryanti, Nofryanti
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 6 No. 1 (2025): JUNI 2025 JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpjsre.v6i1.11470

Abstract

Penelitian ini bertujuan menguji dan membuktikan secara ilmiah pengaruh Good Corporate Govermance < em>dan Leverage < em>terhadap Financial Performance< em> Data yang digunakan diambil dari publikasi laporan keuangan di website < em>Bursa Efek Indonesia pada Perusahaan Consumer Non Cyclicals < em>yang terdaftar di Bursa Efek Indonesia periode 2021 2023 Jenis penelitian ini adalah penelitian kuantitatif Populasi dalam penelitian adalah Perusahaan Consumer Non Cyclicals < em>yang terdaftar di Bursa Efek Indonesia periode 2021 2023 Teknik pengambilan sampel menggunakan teknik purposive sampling < em>diperoleh sebanyak 153 sampel penelitian Pengujian hipotesis penelitian menggunakan teknik analisis data panel dengan bantuan Microsoft excel 2019 dan software Eviews < em>12 Hasil penelitian ini menunjukkan bahwa secara simultan good corporarate governance < em>dan leverage < em>berpengaruh terhadap performance financial < em>Secara parsial menunjukan bahwa good corporarate governance < em>tidak berpengaruh terhadap performance financial < em>dan leverage < em>berpengaruh terhadap performance financial< em> Nilai Perusahaan tidak mampu memoderasi pengaruh Good Corporate Governance < em>terhadap Financial Performance < em>dan Nilai Perusahaan tidak mampu memoderasi pengaruh Leverage < em>terhadap Financial Performance< em> < p>
TRANSFORMASI PEMBELAJARAN AKUNTANSI : EFEKTIVITAS KOMIK DIGITAL BERBASIS PROBLEM-BASED LEARNING(DI SMK WILAYAH KECAMATAN SETIABUDI, JAKARTA SELATAN) Holiawati, Holiawati; Iryanis, Iryanis; Widiyati, Dian
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/sf3e5j54

Abstract

The purpose of this study is to examine differences between classes in the transformation of accounting learning by comparing a control class and an experimental class regarding the effectiveness of Problem-Based Learning based Digital Accounting Comics in vocational high schools in the Setiabudi District, South Jakarta. The study is motivated by the need for accounting instruction that is more engaging, contextual, and capable of improving students’ understanding through the integration of digital learning media and problem-based learning.This research employs a quantitative comparative approach using a quasi- experimental design, comparing learning outcomes between a group receiving the treatment and a group taught using conventional instruction. Research data were collected through learning outcome tests administered before and after the intervention, as well as a questionnaire to capture students’ responses to the use of Digital Accounting Comics in the learning process. The research subjects constitute a case study across several vocational high schools in the Setiabudi District, with implementation that differentiates the experimental class using Problem-Based Learning based Digital Accounting Comics and the control class using conventional learning.Data analysis was conducted through prerequisite tests and a difference test to assess learning outcome differences between the control and experimental classes, along with descriptive analysis to interpret trends in student responses based on the questionnaire. The results show that the experimental classes using Problem- Based Learning based Digital Accounting Comics achieved better learning outcomes than the control classes in all schools examined, and the differences met the significance criteria applied in this study. These findings confirm that Problem- Based Learning based Digital Accounting Comics are effective as an alternative instructional innovation and can support the transformation of accounting learning because they not only improve learning outcomes but also gain student acceptance through positive responses.
Co-Authors Abdul Aziz Hastuti, Hilda Sri Holiawati, Holiawati Nofryanti, Nofryanti PRATIWI, WULANDARI Prio, Maria Novita Widiyati, Dian