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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS JAM Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) ALQALAM Syi'ar Iqtishadi MONETER Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Applied Business, Taxation and Economics Reseach
Rita Rosiana
Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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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
SOSIALISASI AKUNTANSI PESANTREN DALAM PENYUSUNAN LAPORAN KEUANGAN PESANTREN Soleha, Nurhayati; Yulianto, Agus Sholikhan; Rosiana, Rita; Retnowati, Wulan
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 7 No. 3 (2023): Inovasi Sosial dan Penguatan Kapasitas Menuju Pembangunan Berkelanjutan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v7i3.1528

Abstract

The financial report of Islamic boarding school (pesantren) has an important role because it is a form of accountability and transparency of public sector organisations. The purpose of this service activity is to provide an understanding of accounting in preparing financial reports in Islamic boarding schools in the district and city of Serang. Partners are six pesantren with students under 500 students. This service was carried out by means of lectures, discussions, practices, and observations. Through this activity, pesantren can increase their insight and knowledge about pesantren accounting and understand the importance of preparing pesantren financial reports based on generally accepted accounting standards (SAK), but in practice they have not used it based on accounting standards (SAK) completely. Keywords: accounting, Islamic boarding school (pesantren), public sector
FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT SUKUK PERUSAHAAN Masitoh, Siti; Badina, Tenny; Rosiana, Rita
MONETER Vol 10 No 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Kahldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.378 KB) | DOI: 10.32832/moneter.v10i1.6865

Abstract

Tujuan Penelitian ini adalah untuk mengetahui apakah terdapat pengaruh antara rasio likuiditas, rasio produktivitas,rasio profitabilitas, rasio solvabilitas, dan pendapatan bunga terhadap peringkat sukuk perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 – 2020. Teknik analisis yang digunakan menggunakan regresi data panel dan pengolahan data menggunakan software Eviews 9. Adapun hasil penelitian ini menunjukan bahwa rasio likuiditas memiliki pengaruh signifikan negatif terhadap peringkat sukuk, sedangkan rasio profitabilitas dan rasio solvabilitas memiliki pengaruh positif signifikan terhadap peringkat sukuk, sedangkan rasio produktivitas dan pendapatan bunga tidak berpengaruh terhadap peringkat sukuk.
Faktor Determinan Independensi Komisaris, Komite Audit, Struktur Kepemilikan, dan Islamic Social Reporting pada Nilai Perusahaan Jakarta Islamic Index (JII) Yunistiawati, Friska; Badina, Tenny; Rosiana, Rita
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.6605

Abstract

This study aims to analyze the effect of the variables of the audit committee, independent board of commissioners, institutional ownership, managerial ownership, Islamic Social Reporting, and company financial performance in influencing firm value. The sample of this study is a company listed on the Jakarta Islamic Index (JII) for the period 2016 to 2020 using the multiple analysis method. This study provides results that independent commissioners, managerial ownership, and Islamic social reporting have a positive effect on firm value. Meanwhile, the audit committee, institutional ownership, and the company's financial performance as proxied by ROA do not have a significant effect on firm value. This study has the implication that firms listed in the Jakarta Islamic Index (JII) are obliged to disclose sharia social responsibility towards the environment and society.
Co-Authors A.A. Ketut Agung Cahyawan W Ahyakudin, Ahyakudin Atiah, Isti Nuzulul Bustanul Arifin Desi Kurniasari Hendro Hendro Herdiani, Nita Putri Indrinana, Ina Ismawati, Iis Kristin Romauli Lia Uzliawati Muhamad Hamdani, Muhamad Muhamad Samudi Samudi Najib, Mohamad Ainun Neng Diah Syadiah Nova Sulistia Nuraeni Noviyanti Nurhayati Soleha, Nurhayati Ratu Ayu Naisah Ratu Ayu Naisah, Ratu Ayu Retnowati, Wulan Rudi Zulfikar Sagita Wahyu Pratama Siti Masitoh Siti Nurmeilani Soleha, Nurhayati Syihabudin, Syihabudin Tenny Badina Ulfah Indriyani Widiya Ningsih Yulianto, Agus Sholikhan Yulianto, Agus Solikhan Yunistiawati, Friska