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All Journal EL-MUHASABA Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Ilmiah Akuntansi Peradaban Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Mirna Amirya
Universitas Brawijaya
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Tata Kelola Perusahaan Yang Baik Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Laporan Keberlanjutan Sebagai Variabel Mediasi Aiska Sirkomba; Mirna Amirya
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the effect of good corporate governance and profitability on firm value with sustainability reports as the mediating variable, based on stakeholder and legitimacy theory. This study analyzes 30 data samples of 6 companies (included in the CGPI with a “most trusted” category and listed on the Indonesia Stock Exchange in 2018-2022) utilizing multiple linear regression and path analyses. The results of this study find that good corporate governance and profitability have a positive effect on sustainability reports. As the other study suggests that good corporate governance and profitability have a positive effect on firm value, yet the sustainability report does not have a significant effect on firm value, this study reveals that the sustainability report is unable to mediate the effect of good corporate governance and profitability on firm value.
Pengaruh Independensi, Akuntabilitas, Profesionalisme, Dan Kecerdasan Spiritual Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Bali Ida Bagus Surya Dharma; Mirna Amirya
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Auditors in carrying out their duties, they required to produce good audit quality. Good audit quality can be produced if an auditor is able to show the factors that influence it. This study aims to examine the effect of auditor independence, auditor accountability, auditor professionalism, and auditor spiritual intelligence on audit quality. The population used in this study were external auditors who worked at public accounting firms in the Bali area, totaling 55 respondents. The data were taken by distributing questionnaires and this study used SPSS apps version 28 to analyze the data. The test results show that auditor independence, auditor accountability, auditor professionalism, and auditor spiritual intelligence affect audit quality.
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Dan Profitabilitas Terhadap Nilai Perusahaan Ahmad Alif Hayyumil Bisri; Mirna Amirya
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the effect of Corporate social responsibility or CSR, company size, and profitability on the value of mining companies listed on the Indonesia Stock Exchange in 2019-2020. This study used data from 27 mining companies listed on the Indonesia Stock Exchange for the 2019-2020 period which was determined using the purposive sampling method that can be aplplied by data collection techniques using the archival method which was carried out by collecting financial reports and CSR disclosure reports from each sample company.  Furthermore, the data analysis techniques used are descriptive statistical analysis, classical assumption testing, and multiple linear regression.  This research supports signalling theory.  Furthermore, this study shows that the independent variables in this study consisting of corporate social responsibility, company size, and profitability have a positive and   significant effect to the dependent variable, namely the value of the company.   This, with this research, researcher want to give recommendations for companies to pay more attention to aspects of corporate social responsibility, company size, and profitability that have an influence on the value of the company as well as the decision of investors in determining investments.
Co-Authors Ahmad Alif Hayyumil Bisri Aiska Sirkomba Ali Djamhuri Gugus Irianto Ida Bagus Surya Dharma Kristin Rosalina Ludigdo, Unti Sari Atmini Taruli Risa Kornelia Sihombing Unti Ludigdo