Article Per Year (5 Year)
p-Index From 2019 - 2024
1.431
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Terpadu Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Journal of Applied Business, Taxation and Economics Reseach Indonesian Journal of Multidisciplinary Science Riwayat: Educational Journal of History and Humanities
Ismawati, Iis
Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Profesionalisme, Kompetensi, Motivasi dan Pengaruhnya Terhadap Kinerja Auditor Ayu Noorida Soerono; Iis Ismawati
Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i1.7808

Abstract

This study aims to determine the effect of professionalism, auditor competence, motivation, on auditor performance. The data used in this study are primary data with the selection of respondents based on purposive sampling method. Respondents in this study were 160 internal auditors of the Inspectorate in Banten Province. Respondents were selected based on the minimum S1 education criteria, had followed the functional auditor training program, and had at least 2 years work experience. Tests using multiple linear regression test. The results of this study indicate that professionalism, auditor competence, and motivation have a significant positive effect on auditor performance.
EFFECT OF FINANCIAL PERFORMANCE, DIVIDEND POLICY AND CAPITAL STRUCTURE ON THE VALUE OF THE COMPANY: PENGARUH KINERJA KEUANGAN, KEBIJAKAN DIVIDEN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Norma Islami; Rudi Zulfikar; Iis Ismawati
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 2 No. 1 (2022): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v2i1.45

Abstract

Objectives To empirically test the effect of financial performance, dividend policy, capital structure on firm value in banking sub-sector companies on the Indonesia Stock Exchange (IDX). This type of research includes quantitative research. The method used is secondary data, then processed and finally analyzed using the Multiple Linear Regression Analysis equation. The data is then tested descriptively, after testing the data then tested using the classical multiple regression assumption test. The classical assumption test used consisted of normality test, multicollinearity test and heteroscedasticity test, autocorrelation. Then the data were analyzed using the coefficient of determination test, partial test (t) and simultaneous test (f). The results of this study are the Effect of Financial Performance (X1), Dividend Policy (X2), Capital Structure (X3) on Firm Value (Y) in banking sub-sector companies on the Indonesia Stock Exchange (IDX). Financial Performance (X1) has a positive and significant effect on Firm Value (Y). Dividend Policy (X2) has a positive and significant effect on Firm Value (Y). Capital Structure (X3) has a positive and significant effect on Firm Value (Y).
PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia Periode 2016-2020) maesaroh maesaroh; Imam Abu Hanifah; Iis Ismawati3
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.215 KB) | DOI: 10.32670/fairvalue.v5i2.2057

Abstract

This study aims to determine the effect of environmental performance on firm value, environmental performance on financial performance, financial performance on firm value through financial performance as an intervention variable in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for the 2016-2020 period. The method used in this research is descriptive method. The sample selection method used in this study is the purposive sampling method, obtained 65 samples of basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The results of this study indicate that there is an influence between environmental performance on firm value, there is an influence between financial performance on firm value, there is no influence between environmental performance on financial performance and financial performance is unable to mediate between environmental performance and firm value
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
INFLUENCE OF INTELLECTUAL CAPITAL AND CSR DISCLOSURE ON COMPANY VALUE WITH FOREIGN OWNERSHIP STRUCTURE AS MODERATING VARIABLES Agus Ismaya Hasanudin; Morlia Hindriani; Iis Ismawati
Indonesian Journal of Multidisciplinary Science Vol. 1 No. 9 (2022): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1350.391 KB) | DOI: 10.55324/ijoms.v1i9.241

Abstract

This study aims to determine the effect of intellectual capital and corporate social responsibility disclosure on firm value with foreign ownership structure as a moderating variable. The object of research used is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This research is a type of quantitative research with secondary data based on the company's annual report obtained from the official website of the Indonesia Stock Exchange. Data processing uses the SPSS 25 application program with multiple linear regression research models and moderated regression analysis (MRA). The results showed that intellectual capital had a negative effect on firm value and CSR disclosure had a significant positive effect on firm value, while foreign ownership structures were unable to moderate the influence of intellectual capital and CSR disclosure on firm value.
INVESTIGATING CONCURRENT LECTURER PERFORMANCE: THE ROLE EFFORT AS MEDIATION & TASK COMPLEXITY AS MODERATION Helmi Yazid; Lili Sugeng Wiyantoro; Iis Ismawati
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.6243

Abstract

Currently, there are most accounting graduates who have not been able to compete to fill jobs in their fields. Universities must address it immediately. This study investigates the effect of the performance of university accounting lecturers in Jakarta – Banten. This study used respondents 334 of academics and auditors at universities in Jakarta and Banten. Sampling using purposive sampling method, and data analysis method using SEM. This research shows that accountability, self-ability, and effort can affect the performance of audit lecturers who also act as auditors. Then, complexity proved capable of being a moderation variable and Effort proved capable of being a mediation variable. This study explains that lecturers as academics and concurrently as auditors at universities in Jakarta and Banten who have high confidence will make maximum efforts to improve lecturer performance so that it will have an impact on decision making and be able to do their jobs well.
Management Control System, Innovation Dan Organizational Performance Risman Nursyamsir; Tubagus Ismail; Iis Ismawati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1839

Abstract

This study aims to determine the effect of the management control system on organizational performance mediated by the management innovation variable, where the management control system is combined with two different control levers the enabling (beliefs and interactive) and the constraining (boundary and diagnostic), and management innovation which consists of four dimensions (new management practice, management process, organizational structure, and management technique). The method used in this research is quantitative. The research sample uses primary data by distributing questionnaires. There are 9 Regional Apparatus Organizations that are sampled in this study based on predetermined criteria (purposive sampling). Data analysis was performed by path analysis using the WarpPLS 7.0 program.   The results showed that the management control system enabling and the management control system constraining have a positive effect on organizational performance. And management control system enabling and management control system constraining positive effect on management innovation Meanwhile, management innovation has a partial effect, where organizational structure has a negative effect on organizational performance and management techniques have a positive effect on organizational performance. Meanwhile, new management practices and management processes have no effect on organizational performance.
The Effect of Local Original Revenue, General Allocation Funds, and Special Allocation Funds on Economic Growth and Human Development Index with Capital Expenditure as Intervening Variable Farah Tri Megawati*; Imam Abu Hanifah; Iis Ismawati
Riwayat: Educational Journal of History and Humanities Vol 7, No 1 (2024): Januari, History of Education, and Social Science
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v7i1.37379

Abstract

The purpose of this study is to understand and analyze the effects of GDP, GDPU, and GDPK on GDP and the Index of Human Development with real money (BM) as intervening variables. The method used in this study is the structural equation model, or SEM, in conjunction with partial least squares, or PLS. The results of this study indicate that: Regional original income has a negative impact on economic growth; The General Allocation Fund has a negative impact on economic growth; The Special Allocation Fund has a negative impact on economic growth; Local original income has a positive impact on the Human Development Index; The General Allocation Fund has a negative impact; The Special Allocation Fund has a not-significantly-positive impact; Local original revenue has a positively significant positive impact on capital expenditure; The General Allocation Fund has a significant positive effect on Capital Expenditure; the Special Allocation Fund has a negative insignificant effect on Capital Expenditure; Capital Expenditure has a significant positive effect on Economic Growth; Capital Expenditure has a significant positive effect on the Human Development Index; Regional Original Income has a significant positive effect on Economic Growth through Capital Expenditure as an intervening variable; The General Allocation Fund has a positive and insignificant effect on Economic Growth through Capital Expenditure as an intervening variable; The Special Allocation Fund has a negative and insignificant effect on Economic Growth through Capital Expenditure as an intervening variable; Regional Original Income has a significant positive effect on the Human Growth Index through Capital Expenditure as an intervening variable; The General Allocation Fund has a positive and insignificant effect on the Human Growth Index through Capital Expenditure as an intervening variable; The Special Allocation Fund has a negative and insignificant effect on the Human Growth Index through Capital Expenditure as an intervening variable.
Co-Authors Ayu Noorida Soerono Farah Tri Megawati* Hasanudin, Agus Ismaya Imam Abu Hanifah maesaroh maesaroh Morlia Hindriani Norma Islami Nuraeni Noviyanti Risman Nursyamsir Rita Rosiana Rudi Zulfikar Tubagus Ismail Wiyantoro, Lili Sugeng Yazid, Helmi