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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Akrab Juara : Jurnal Ilmu-ilmu Sosial International Journal Of Science, Technology & Management (IJSTM) LAWSUIT JURNAL PERPAJAKAN
Santi Octaviani
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering Medicine & Pharmacology Transportation

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Does Earnings Quality Mediate The Effect Of Corporate Governance On Firm Value Kodriyah; Nana Umdiana; Denny Putri Hapsari; Santi Octaviani
International Journal of Science, Technology & Management Vol. 2 No. 6 (2021): November 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i6.376

Abstract

This study aims to examine the influence of corporate governance factors on firm value and earnings quality as mediating variables. Research Methodology Using Purposive Sampling techniques, so as to obtain a data of 102. The analysis technique used was to use multiple regression and path analysis. Indicator of corporate governance has effect on firm value are managerial ownership and audit committee. Indicator of corporate governance has effect on earnings quality are Institutional ownership and audit committee. The earnings quality has no significant effect on the value of the company and has not been able to mediate the influence of managerial ownership, institutional ownership and committee on the value of the company. The corporate governance indicator is used 3 while there are other indicators such as the proportion of the independent commissioners board and the proportion of the board of directors. Investors do not only look at the financial aspects but can also see other information such as the implementation of corporate governance mechanisms as one of the considerations for investment decisions
PERAN DEWAN PENGAWAS SYARIAH, KOMITE AUDIT DAN DEWAN KOMISARIS DALAM MENDETEKSI PRAKTIK MANAJEMEN LABA Kodriyah Kodriyah; Neneng Sri Suprihatin; Santi Octaviani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 4 No. 2 (2017)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.735 KB) | DOI: 10.30656/jak.v4i2.251

Abstract

Perkembangan system perbankan yang berbasis syariah banyak bermunculan disebabkan pemerintah yang memberi kebijkan dual-banking system dalam Kerangka Arsitektur Perbankan Indonesia (API) untuk menghadirkan alternative jasa perbankan yang semakin lengkap kepada masyarakat Indonesia. Meskipun secara teoritis perbankan syariah beroperasi dengan sistem bagi hasil, dalam praktiknya terdapat kemungkinan bank syariah melakukan kebijakan manajemen laba. Berdasarkan peraturan Otoritas Jasa Keuangan tentang pelaksanaan Good Corporate Governance yang diharapkan dapat meminimalisir tindakan manajemen untuk melakukan praktik manajemen laba.Penelitian ini bertujuan untuk menganalisis peran dewan pengawas syariah, komite audit dan dewan komisaris dalam mendeteksi praktik manajemen laba di Bank Umum Syariah.Model penelitian dianalisis menggunakan Multiple Linear Regression. Metode pengumpulan data yang digunakan adalah metode dokumentasi data sekunder,dimana data dikumpulkan dan diolah dari berbagai sumber. Hasil akhir penelitian ini berdasarkan uji yang telah dilakukan Dewan Pengawas Syariah tidak dapat meminimalisir manajemen untuk melakukan praktik manajamen laba, peranan komite audit tidak berpengaruh terhadap manajemen laba sedangkan peranan dewan komisaris mampu memprediksi praktik manajamen laba.. Kata kunci: Dewan Pengawas Syariah, Komite Audit, Dewan Komisaris, dan Manajemen Laba.
Pengaruh Tax Avoidance, Ukuran Perusahaan Dan Leverage Terhadap Firm Value Mega Putri Utami; Santi Octaviani; Entis Haryadi
"LAWSUIT" Jurnal Perpajakan Vol. 1 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (875.167 KB) | DOI: 10.30656/lawsuit.v1i2.5523

Abstract

This study aims to determine the effect of tax avoidance on firm value, company size on firm value and leverage on firm value and to determine the effect of tax avoidance, company size and leverage on firm value in Mining Sector Companies listed on the Indonesia Stock Exchange for the 2015-2020 period. This research was conducted using quantitative methods with an associative approach. The population of this study was 47 companies and 9 companies were sampled using the purposive sampling method. Data analysis using SPSS version 25. Based on the results, it can be partially concluded that: 1) Tax Avoidance has no significant effect on Firm Value, 2) Company Size has a significant influence on Firm Value, 3) Leverage has a significant influence on Firm Value. And based on the results simultaneously concluded that Tax Avoidance, Company Size and Leverage have a significant influence on Firm Value.
PENGARUH LIKUIDITAS, PROFITABILITAS, SOLVABILITAS, PENILAIAN PASAR, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR DAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA Santi Octaviani; Agung Trilaksono
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 7 No 3 (2022): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v7i3.1893

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui Pengaruh Likuiditas, Profitabilitas, Solvabilitas, Penilaian Pasar, dan Ukuran Perusahaan secara parsial dan simultan terhadap Harga Saham Perusahaan Manufaktur dan Jasa yang terdaftar di Bursa Efek Indonesia sub sektor makanan dan minuman dan sub sektor kontruksi dan bangunan. Metode penelitian yang digunakan adalah metode kuantitatif. Populasi penelitian berjumlah 45 perusahaan, dan diambil sampel sebanyak 18 perusahaan dalam periode 2015-2019, sehingga sampel penelitian menjadi 90 sampel dengan menggunakan teknik purposive sampling. Data ini berupa laporan keuangan dan diperoleh dari Bursa Efek Indonesia dan dianalisis dengan SPSS versi 25. Teknik analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi. Berdasarkan hasil penelitian menunjukan bahwa secara parsial (uji t) masing-masing variabel berpengaruh signifikan terhadap harga saham kecuali variabel X? yaitu Solvabilitas yang tidak berpengaruh. Secara simultan (uji F) semua variabel berpengaruh terhadap harga saham.
An Increasing Reading Interest and Literacy Development Through the Creation of Pioneer Libraries for PAUD Students Santi Riana Dewi; Santi Octaviani; Andari; Martina Rahmawati Masitoh
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 5 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v5i1.4356

Abstract

At this time the existence of a pioneer library is an important thing that must be improved in quality and quantity for the purposes of scientific development. Especially during the pandemic, school children tend to prefer playing games using gadgets or cellphones rather than reading books. Therefore, it is necessary to increase reading interest and literacy development for school students, including PAUD students. The lack of availability of books and other supports is the main reason for the lack of interest in reading and the development of literacy. Community service begins with conducting interviews with PAUD leaders and identifying the situation in PAUD, then continuing with providing motivation, assistance in improving literacy and donating reading books and other supports in order to form a pioneer library for students. The creation of a library is intended for students with the guidance of teachers and parents of students. Currently there are 4 teachers and 25 students. Before the service at PAUD there was no library with adequate books and supports. After the implementation of the program, teachers and students became increasingly enthusiastic about increasing book reading activities and improving overall literacy. In the future, it is hoped that the library will continue to grow through the cooperation of universities, government and local government officials.
Co-Authors Agung Trilaksono Andari Denny Putri Hapsari Entis Haryadi Kodriyah Kodriyah Kodriyah Kodriyah, Kodriyah Martina Rahmawati Masitoh Mega Putri Utami Nana Umdiana Neneng Sri Suprihatin, Neneng Sri Santi Riana Dewi