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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Management and Sustainable Development Journal Jurnal Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Inovasi Jurnal Pengabdian Masyarakat (IJPM)
Agnes, Katarina
Universitas Widya Dharma Pontianak
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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DO VALUE STOCK OUTPERFORM GROWTH STOCK DURING COVID-19 PANDEMIC: EVIDENCE FROM THE INDONESIAN STOCK EXCHANGE Askotamiya, Chici; Agnes, Katarina
Management and Sustainable Development Journal Vol. 5 No. 2 (2023): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v5i2.804

Abstract

Penelitian ini bertujuan untuk mempelajari perbandingan tingkat pengembalian antara saham value dan growth yang terdaftar di Bursa Efek Indonesia pada masa pandemi COVID-19. Portofolio dibentuk dan dipisahkan antara perusahaan dengan kapitalisasi pasar yang lebih besar dan kecil. Teknik analisis data terdiri dari statistik deskriptif dan uji hipotesis dengan uji t dan uji Mann-Whitney untuk membandingkan kinerja portofolio. Hasil pengujian menunjukkan tidak ada perbedaan yang signifikan antara kinerja portofolio saham value dan growth. Portofolio saham value memiliki kinerja yang lebih tinggi dibandingkan portofolio saham growth jika diukur dengan rasio Treynor dan Jensen, sedangkan tingkat pengembalian dan rasio Sharpe justru menunjukkan nilai yang sebaliknya. Selain itu, hasil penelitian ini menemukan bahwa hanya portofolio saham growth pada perusahaan besar yang memiliki return positif, sehingga menunjukkan bahwa sebagian besar saham di pasar modal Indonesia memberikan respon yang negatif terhadap informasi yang ada selama pandemi COVID-19.
Pendampingan dan Perbaikan Sistem Akuntansi di PT. Andika Putra Ambawang, Kabupaten Kubu Raya, Provinsi Kalimantan Barat Agnes, Katarina; Askotamiya, Chici
Inovasi Jurnal Pengabdian Masyarakat Vol 3 No 2 (2025): IJPM - Agustus 2025
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/ijpm.869

Abstract

Pengabdian masyarakat ini difokuskan pada pendampingan dan perbaikan sistem akuntansi di PT Andika Putra Ambawang, sebuah perusahaan properti di Pontianak, Kalimantan Barat. Pemilihan topik ini didasari oleh pentingnya sistem akuntansi yang efisien dalam mendukung operasional perusahaan real estate, terutama dalam mengelola perumahan subsidi di tengah pertumbuhan ekonomi regional yang pesat. Metode yang digunakan meliputi observasi awal, sesi tatap muka dengan tiga karyawan keuangan, diskusi interaktif untuk memahami sistem yang telah diterapkan, pemaparan kekurangan, serta pemberian saran perbaikan melalui simulasi praktis dan konsultasi lanjutan via media komunikasi. Hasilnya menunjukkan peningkatan pemahaman peserta terhadap kekurangan sistem dengan mengadopsi solusi yang dapat mengurangi kesalahan pencatatan dan meningkatkan efisiensi kerja. Kegiatan ini tidak hanya memberikan dampak jangka pendek berupa perubahan sikap proaktif, tetapi juga jangka panjang seperti penguatan kinerja keuangan perusahaan.  
Analisis Pengaruh Free Cash Flow, Firm Size, Cash Holding, dan Sales Growth terhadap Kinerja Keuangan di Sektor Energi yang Terdaftar di BEI Tahun 2020-2024 Y. Dedy Rangga; Katarina Agnes
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5694

Abstract

  This reasech aimed to examine the“influence of free cash flow, firm size, cash holding, and sales growth on financial peformance in the energy sector listed on the Indonesia Stock Exchange form 2020-2024. This reseach employedan associative quantityative method, and the sample was selected using a purposive sampling method with parametes of companies that regularly published financial reports”for the past five years. Thus, a sample of 46 companies was obtained as research variabels.“data collection was carried out using secondary data sources through financial reportd, the data were processed using IBM SPSS version 26 software, and data analysis was carried out through descriptive statistics”test, classical assumptions, multiple linier regression, simultaneous significance test, and partial significance“tests. The results of this study indicate that thr variables”free cash flow, firm size, cash holding, and sales growth jointly influence financial performance. However, free cah flow parfially influeces financial performance, whilw firm size, cash holding, and sales growth do not affect financial performance.
Analisis Pengaruh Asset Structure, Earning Volatility, dan Return on Asset terhadap Capital Structure pada Perusahaan Sektor Energi di Bursa Efek Indonesia Lorensia Nevi Widayati; Katarina Agnes
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5774

Abstract

The purpose of this study is to analyze how asset structure, earning volatility, and return on asset affect the capital structure of energy companies listed on the Indonesia Stock Exchange. This study uses a quantitative method with an associative approach as a supporting factor. The research population consists of 91 companies in the energy industry, with a sample of 15 companies selected through purposive sampling for the observation period of 2020-2024. Data collection was carried out through documentary studies, sourced from the companies’ annual financial reports. The analysis methods used include descriptive statistical analysis, classical assumption tests, and multiple linier regression. The analysis process was carried out using SPSS version 26 software. The main findings of this study indicate that asset structure has a significant positive effect on capital structure, while earning volatility and return on asset have a significant negative effect on capital structure. With an influence level of 87,1%, these three independent indicators contribute significantly to capital structure. These findings help management understand the internal elements of a company that can influence financial decisions.
Kinerja, Struktur Keuangan, dan Praktik Perataan Laba: Studi Empiris pada Perusahaan Consumer Cyclical 2020-2024 Angelia Fernanda; Katarina Agnes
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6157

Abstract

The main focus of this study aims to observe the impact of performance, financial structure, and income smoothing practices: an empirical study of consumer cyclical companies from 2020 to 2024. The secondary data utilized in this study was derived from the companies' annual financial reports. The population includes all consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sample of this research used purposive sampling, based on criteria pertinent to the research goals. The sample size consisted of 15 firms throughout a five-year timeframe, obtaining a sample total of 75. In this research SPSS version 27 software was utilized to assist in the data analysis process, and the method used to analyze correlation between variables is logistic regression. The findings indicate that the variables of cash holding, debt to asset ratio and net profit margin simultaneously has a significant impact on income smoothing. Partially, cash holdings and debt to asset ratio do not affect income smoothing, while net profit margin has a significant negative effect on income smoothing.
PENGARUH ENVIRONMENTAL PERFORMANCE, GOOD CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP KINERJA KEUANGAN Juvita Delia Megawati Putri; Katarina Agnes
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6501

Abstract

Studi yang dilakukan mempunyai tujuan dalam mengidentifikasi pengaruh environmental performance, goodzcorporatezgovernance, dan firmz size terhadapzkinerja keuanganzdiukur melalui ReturnzOnzAsset (ROA). Fokus studi ini perusahaanzsektorzconsumer non cyclical yangnterdaftarndinBEI. Datanyangndigunakan adalah datansekunder diperolehndarinlaporan annual report dan sustainability report perusahaan sektor consumer non cyclical yang terdaftar di BEI sejak tahun 2020 hingga 2024. Penulis mempergunakan metode purposive sampling dalam proses pemilihan sampel dan diperoleh sejumlah 85 sampel. Analisis data terdiri dari ujinasumsinklasik serta ujinregresinberganda. Penelitian menemukan bahwasanya environmental performance dan firm size mempunyai pengaruh terhadapnkinerjankeuangan, sementara kepemilikanninstitusional tidak berpengaruh terhadap kinerja keuangan.
PERAN FOREIGN OWNERSHIP DALAM HUBUNGAN ANTARA BOARD GENDER DIVERSITY DAN NILAI PERUSAHAAN Katarina Agnes; Chici Askotamiya; Vika Oktaviani Siboro
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v12i1.2925

Abstract

ABSTRAKRealisasi investasi di Indonesia pasca dilanda oleh pandemi COVID-19 menunjukkan pertumbuhan yang sigifikan sehingga para investor tertarik untuk melakukan penanaman modal yang membuat perusahaan harus mampu bersaing dari sisi kinerja keuangan dan tata kelola yang baik. Dewan perusahaan memiliki peran inti dalam hal pengawasan manajemen dan kehadiran perempuan dalam dewan dipercaya mampu menghadirkan perspektif yang lebih beragam. Kepemilikan asing dapat memperkuat hubungan ini karena investor asing menuntut standar tata kelola yang lebih tinggi serta transparasi yang lebih besar dibandingkan investor domestik. Tujuan kajian ini ialah untuk menguji dampak board gender diversity pada nilai perusahaan yang diproksikan dengan Tobin’s Q serta peran foreign ownership sebagai variable moderasi. Populasi dan durasi kajian ini ialah sector consumer non-cyclical yang tercatat di Bursa Efek Indonesia selama tahun 2020 hingga 2024. Bentuk kajian ini ialah asosiatif hubungan kausal dengan metode kuantitatif. Jumlah sampel adalah 34 perusahaan. Pengujian regresi data panel menggunakan bantuan software Eviews 14. Perolehan pengujian data mengindikasikan bahwasanya tidak adanya dampak antara keberagaman gender dalam dewan pada nilai perusahaan, namun foreign ownership terbukti dapat memperkuat hubungan keduanya.ABSTRACTInvestment realization in Indonesia has experienced significant growth following the COVID-19 pandemic, attracting greater investor interest and encouraging companies to enhance both their financial performance and corporate governance practices. Corporate boards play a central role in overseeing management, and the presence of female directors is believed to contribute more diverse perspectives to the decision-making process. Foreign ownership may strengthen this relationship, as foreign investors generally demand higher standards of corporate governance and greater transparency than domestic investors. This study aims to examine the effect of board gender diversity on firm value, proxied by Tobin's Q, and to investigate the moderating role of foreign ownership. The population of this study consists of consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a causal associative design with a quantitative approach. The final sample comprises 34 companies. Panel data regression analysis was conducted using EViews 14 software. The findings indicate that board gender diversity has no significant effect on firm value. However, foreign ownership is found to strengthen the relationship between board gender diversity and firm value.
Co-Authors Angelia Fernanda Askotamiya, Chici Chici Askotamiya Juvita Delia Megawati Putri Lorensia Nevi Widayati Vika Oktaviani Siboro Y. Dedy Rangga