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All Journal Wahana Riset Akuntansi Jurnal Akuntansi dan Ekonomika Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Indonesian Journal Accounting (IJAcc)
Resti Yulistia M
Universitas Bung Hatta
Humanities Economics, Econometrics & Finance Social Sciences

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Leverage, Arus Kas Operasi, Ukuran Perusahaan, Intensitas Aset Tetap dan Revaluasi Aset Tetap Resti Yulistia M; Nurul Dwi Septiyani; Arie Frinola Minovia; Yunilma Yunilma
Wahana Riset Akuntansi Vol 9, No 1 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i1.111817

Abstract

Since Indonesian accounting standards allow companies to choose between cost model and revaluation model on their fixed asset, there are still few companies that revalued their assets. This study examines what factors make banking companies choose to revaluate fixed asset, that are contracting factors (leverage, operating cash flow), political factors (firm size) and asymmetry information (intensity of fixed assets). By using logistic regression, the result of this study showed that firm size and fixed asset intensity had a positive effect on the company choice to revaluate fixed assets, while leverage had a negative effect on fixed asset revaluation. This study support early research with regard to contracting, political cost and asymmetry information. This study failed to find the effect of operating cash flow on fixed asset revaluation. Based on the results of this study, banks should consider leverage, company size and the intensity of fixed assets more than cash flow when choosing to revaluate fixed assets. Keywords: Leverage; Operating Cash Flow; Size Firm; Fixed Asset Intensity; Fixed Asset Revaluation
Pengaruh Pengetahuan Akuntansi dan Kepribadian Wirausaha Terhadap Kinerja Manajerial Pada Perusahaan Manufaktur Di Provinsi Sumatra Barat Rizka Rizka; Ethika Ethika; Resti Yulistia M
IJAcc Vol 2 No 2 (2021): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.364 KB) | DOI: 10.33050/jakbi.v2i2.1740

Abstract

This study aims to determine the effect of accounting knowledge and entrepreneurial personality on managerial performance in manufacturing companies located in the province of West Sumatra. List of manufacturing companies was obtained from Badan Pusat Statistik (BPS) Padang. Data was collected by survey method. Data obtained using a questionnaire distributed to managers. For the selection of samples was done by purposive sampling method. Analysis using testing through test the validity and reliability of the data, the classical assumption test (test for normality, multicollinearity), multiple linear regression hypothesis test. The study concluded the effect of accounting knowledge and entrepreneurial personality simultaneously influence on managerial performance, but partially entrepreneurial personality has no effect on managerial performance.
Profesionalisme, Sensitivitas Etika, Personal Cost Dan Intensi Melakukan Whistleblowing Resti Yulistia M; Arie Frinola Minovia; Neva Novianti; Karina Rasaki
Akuntansi & Ekonomika Vol 12 No 1 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i1.3550

Abstract

Whistleblowing in government institutions is a controversial topic regarding its impact on employees, companies and society. Although whistleblowers face a dilemma, the majority of fraud disclosures originate from employees or internal parties. The impact of professionalism, ethical sensitivity, and personal cost on whistleblowing intention is investigated in this study. The purposive sampling method was used to choose 54 tax employees from KPP Pratama Bukittinggi in West Sumatra as respondents. The result found professionalism and personal cost had an effect on whistleblowing intention, while ethical sensitivity had no effect. These findings can be used by the government and policymakers to improve professionalism in their work and boost whistleblower protection.
KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN DAN NILAI PERUSAHAAN: INVESTMENT DECISIONS, FUNDING DECISIONS, DIVIDEND POLICY AND COMPANY VALUE Herawati Herawati; Arie Frinola Minovia; Resti Yulistia M; Egi Hadi Luthfi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.124-132

Abstract

Every company will maximize its value. This study examines how company value is affected by investment decisions, financing, and dividend policies. The sample for this study is the consumer goods industry, which was selected by purposive sampling. According to this study’s findings, financing decisions have an effect on a company’s value, while investment decisions and dividend policies have no impact on a company’s value.
Sustainability Report, Intellectual Capital dan Nilai Perusahaan Resti Yulistia M; Arie Frinola Minovia; Niken Asri Putri
Akuntansi & Ekonomika Vol 13 No 1 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i1.4782

Abstract

With the growing demand from stakeholders for published information, sustainability reporting and intellectual capital become the most critical issues in the business. Therefore, this study examines the effect of SR and IC on 42 energy and basic material companies’ value during 2016-2020. The test results found that sustainability report increase firm value but intellectual capital doesn’t affect the firm value. The additional test found that the economic and social categories in the sustainability report increased firm value, surprisingly environment sector did not affect firm value. This research contributes to the government making regulations on the company’s sustainability report, especially the environment, and also contributes to the company giving more attention to the company’s intellectual capital, especially for energy and basic material companies.
Co-Authors Arie Frinola Minovia Egi Hadi Luthfi Ethika Ethika Herawati Herawati Karina Rasaki Neva Novianti Niken Asri Putri Nurul Dwi Septiyani Rizka Mukhlisiah Yunilma Yunilma