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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal Renaissance JURNAL ILMIAH GLOBAL EDUCATION
Nofryanti Nofryanti
Universitas Pamulang
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, EARNING MANAGEMENT DAN KINERJA PERUSAHAAN Nofryanti Nofryanti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p1-12

Abstract

The company's activities which were initially only measured by prioritizing profits have now begun to shift to calculating social and environmental problems in their financial statements. The company is asked to be responsible for the environment and social through a non-financial report that is the report of Corporate social responsibility (CSR). The purpose of this study was to analyze the effect of CSR disclosure on company performance and management earnings on company performance. This research is quantitative with secondary data and uses eviews to test the influence between variables. The research sample is 34 companies listed on the Indonesia Stock Exchange that present financial reports and sustainability reports. The results showed that CSR disclosure had no effect on company performance and earnings management had a positive effect on company performance. It can be concluded that CSR disclosed by the company has not been able to improve company performance. CSR disclosure disclosed by the company will not always benefit the company, the high cost of CSR will have an impact on increasing company spending. Companies tend to use earning management patterns to improve their performance Keywords: CSR disclosure; Earning Management; Company Performance
PERGANTIAN MANAJEMEN MEMODERASI PENGARUH UKURAN KAP DAN AUDIT TENURE TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017) Siti Maemunah; Nofryanti Nofryanti
Jurnal Renaissance Jurnal Renaissance Volume 4 Nomor 01, Mei 2019
Publisher : Prima Center Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53878/jr.v4i01`.96

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran KAP dan audit tenure terhadap auditor switching dengan pergantian manajemen sebagai variabel moderating. Sampel penelitian diambil dengan menggunakan teknik purposive sampling. Sampel penelitian berjumlah 27 perusahaan dari 43 perusahaan keuangan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia selama 5 tahun (periode 2013-2017), sehingga sampel penelitian yang dianalisis berjumlah 135 data. Teknik analisis data yang digunakan adalah regresi logistik dengan menggunakan program SPSS Statistics. Berdasarkan hasil penelitian menunjukkan bahwa ukuran KAP tidak berpengaruh terhadap auditor switching, sedangkan Audit tenure berpengaruh terhadap auditor switching. Pergantian manajemen tidak mampu memoderasi pengaruh ukuran KAP dan audit tenure terhadap auditor switching.Kata Kunci: Auditor Switching, Ukuran KAP, Audit Tenure, Pergantian Manajemen 
Analisis Rasio Keuangan BUMN dan Swasta Sektor Properti dan Real Estate Jaenudin Jaenudin; Ade Firmansyah; Zuhri Andriansyah; Nofryanti Nofryanti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1765

Abstract

Penelitian ini bertujuan untuk mendeskripsikan hasil analisis rasio keuangan yang dilakukan pada perusahaan sektor properti dan real estate BUMN PT Wijaya Karya (Persero) Tbk dan Swasta PT Bumi Serpong Damai Tbk periode 2019-2021. Penelitian ini menggunakan analisis rasio keuangan yang meliputi rasio likuiditas, rasio solvabilitas, rasio aktivitas serta rasio profitabilitas guna menilai kinerja keuangan. Jenis penelitian yang digunakan yaitu diskriptif. Perhitungan rasio keuangan yang dilakukan dalam penelitian ini dengan time series dan cross sectional approach. Data yang digunakan dalam penelitian adalah data sekunder. Hasil yang diperoleh pada penelitian ini berdasarkan nilai rata-rata rasio likuiditas PT Bumi Serpong Damai Tbk memiliki nilai rata-rata current ratio, quick ratio dan cash ratio tertinggi. Nilai rata-rata rasio solvabilitas kedua perusahaan menunjukkan jika PT Wijaya Karya (Persero) Tbk mempunyai nilai rata-rata debt to equity ratio, debt to asset ratio dan long term debt ratio tertinggi. Nilai rata-rata rasio aktivitas kedua perusahaan menunjukkan jika PT Wijaya Karya (Persero) Tbk mempunyai nilai rata-rata total asset turnover dan inventory turnover tertinggi sedangkan rata-rata fix asset turnover tertinggi dimiliki oleh PT Bumi Serpong Damai Tbk. Jika dilihat dari nilai rata-rata rasio profitabilitas dari kedua perusahaan, PT Bumi Serpong Damai Tbk. mempunyai rata -rata tertinggi. Hal ini menandakan kemampuan PT Bumi Serpong Damai Tbk. dalam mencari keuntungan atau laba dalam kurun waktu 3 tahun lebih efektif dibandingkan dengan PT Wijaya Karya (Persero) Tbk.
Pengaruh Kinerja Environmental, Social, Governance terhadap Kinerja Keuangan serta Implikasinya terhadap Nilai Perusahaan Rosita Wulandari; Nofryanti Nofryanti; Iin Rosini
Accounthink : Journal of Accounting and Finance Vol. 8 No. 02 (2023): Oktober 2023
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v8i02.9788

Abstract

Penelitian ini bertujuan menguji secara empirik pengaruh Environmental, Social dan Governance Terhadap Kinerja Keuangan yang diproksikan dengan Return On Assets (ROA) serta Implikasinya Pada Nilai Perusahaan. Penelitian ini dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia yang mengungkapkan Kinerja ESG Score versi Bloomberg periode 2017-2022. Populasi pada penelitian ini sebanyak 102 Perusahaan dengan sampel 31 perusahaan yang memenuhi kriteria. Teknik analisis menggunakan analisis regresi data panel dengan software Eviews 9. Hasil penelitian menunjukkan bahwa Variabel Environmental berpengaruh positif signifikan terhadap ROA, tetapi tidak berpengaruh terhadap Nilai Perusahaan. Variabel Social dan Governance tidak berpengaruh signifikan terhadap ROA maupun nilai perusahaan. Variabel rasio return on asset (ROA) berpengaruh positif dan signifikan terhadap nilai perusahaan. Selanjutnya berdasarkan R square yang terbentuk, variabel independen mampu menjelaskan Return on Asset (ROA) sebesar 71,55% dan menjelaskan Nilai Perusahaan sebesar 77,46%.
Role Conflict Memoderasi Locus Of Control dan Kompleksitas Tugas terhadap Perilaku Penyimpangan Auditor Akuntan Publik Ririn Ardini; Nofryanti Nofryanti; Iin Rosini
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5308

Abstract

The purpose of this study was to test and analyze whether locus of control role conflict and task complexity affect audit deviation behavior. This study uses a quantitative approach with a questionnaire survey model given to junior auditors, senior auditors, supervisors, managers, partners at the Public Accounting Firm in West Jakarta. The questionnaire that was processed was 128 respondents. Analysis using structural equation modeling (SEM) PLS Version.3.This study shows that locus of control has a positive effect on audit deviation behavior. Task complexity has a positive effect on audit deviation behavior. Moderating locus of control role conflict on audit deviation behavior and moderating task complexity role conflict on deviation behavior.
PENGARUH COMPETITIVE ADVANTAGE DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA USAHA DAN IMPLIKASINYA PADA KEBERLANJUTAN USAHA Purwatiningsih Purwatiningsih; Nofryanti Nofryanti; Iin Rosini
Jurnal Ilmiah Global Education Vol. 4 No. 4 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 4, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i4.1363

Abstract

This study aims to look at the effect of competitive advantage and environmental uncertainty on business performance and the implications for the sustainability of MSME businesses in Depok City. This type of research is associative quantitative (causality) and the population in this study are MSME business actors in Depok City. The sample of this research was determined by convenience sampling method so that the total sample is 100 samples. The data analysis technique used is Structural Equation Modeling (SEM) using the SmartPLS program data processing. The results showed that there was a significant influence of competitive advantage on business performance in Depok City. There is a significant influence of environmental uncertainty on business performance in Depok City. There is a significant influence of competitive advantage on the sustainability of MSME businesses in Depok City. There is a significant influence of environmental uncertainty on the sustainability of MSME businesses in Depok City. There is a significant influence of business performance on the sustainability of MSME businesses in Depok City. There is a significant influence of competitive advantage on the sustainability of MSME businesses through business performance in Depok City and there is a significant influence from the influence of environmental uncertainty on the sustainability of MSME businesses through business performance in Depok City.
Co-Authors Ade Firmansyah Iin Rosini Jaenudin Jaenudin Purwatiningsih Purwatiningsih Ririn Ardini Rosita Wulandari Siti Maemunah Zuhri Andriansyah