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<![CDATA[PENGARUH PANDANGAN INVESTASI INVESTOR INSTITUSIONAL TERHADAP KREDIT RATING PERUSAHAAN ]]>
<![CDATA[Marietza, Fenny]]>;
<![CDATA[Wijayanti, Indah Oktari]]>
<![CDATA[ Nominal: Barometer Riset Akuntansi dan Manajemen Vol 10, No 2 (2021): Nominal September 2021 ]]>
Publisher : <![CDATA[Universitas Negeri Yogyakarta ]]>
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DOI: 10.21831/nominal.v10i2.30256
<![CDATA[Abstrak: Pengaruh Pandangan Investasi Investor Institusional Terhadap Kredit Rating Perusahaan. Penelitian ini bertujuan untuk mengetahui seberapa besar peran investor institusi terhadap kenaikan atau penurunan rating kredit di Indonesia. Objek penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2017-2018. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Berdasarkan hasil penelitian dengan menggunakan bantuan software SPSS dapat diambil kesimpulan sebagai berikut: pandangan investor terhadap kredit rating perusahaan secara signifikan terbukti berpengaruh. Pandangan investasi investor institusional diduga memiliki peran tata kelola untuk menjaga dan mengawasi efek dari asimetri informasi. Investor institusi yang cenderung memiliki pandangan investasi jangka panjang lebih memainkan peran pengawasan dibandingkan dengan investor institusional yang memiliki pandangan investasi jangka pendek sehingga adanya rating kredit mempengaruhi kebijakan penagawasan.Kata Kunci: Pandangan Investasi, Investor Institusional, Kredit Rating PerusahaanAbstract: The Effect of Institutional Investor Investment Views on Company Kredit Rating. This research aims to find out how much the role of institutional investors in the increase or decrease in kredit ratings in Kredit. The object of this research is companies listed on the Kredit Stock Exchange from 2017-2018. The sample selection in this study uses a purposive sampling method. Based on the results of research using SPSS software the following conclusions can be drawn: the investor’s view of the company’s kredit rating is significantly proven to be influential. The view of institutional investor investment is thought to have a governance olet o safeguard and oversee the effects of information asymmetry. Institutional investors who tend to have a long-term investment view play a supervisory role more than institutional investors who have a short-term investment view so that the kredit rating influences supervision policies.Keywords: Institutional Investor, Investment Views, Company Credit Rating]]>
<![CDATA[Pengaruh Inovasi Produk Dan Sosial Media Terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Fenny Marietza]]>;
<![CDATA[Natalia Kristiani Simbolon]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 2 (2021) ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v9i2.1388
<![CDATA[Penelitian ini mengkaji pengaruh penerapan inovasi produk dan media sosial terhadap kinerja perusahaan keuangan dan juga melihat dampak Covid-19. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Sampel dalam penelitian ini adalah perusahaan manufaktur yang harus menerbitkan laporan tahunan dan sesuai dengan kriteria. Alat analisis penelitian ini adalah SPSS versi 25. Hasil penelitian menyatakan bahwa inovasi produk berdampak terhadap kinerja keuangan tetapi tidak berdampak pada sosial media. Penelitian ini juga membuktikan bahwa Covid-19 berpengaruh terhadap inovasi produk dan kinerja keuangan perusahaan tetapi tidak berpengaruh pada media sosial. Dengan penerapan inovasi produk, perusahaan akan mampu meningkatkan kinerja keuangan perusahaan, terutama di tengah pandemi Covid-19.]]>
<![CDATA[Pengaruh Konflik Peran Terhadap Kinerja Auditor Dengan Stres Kerja Sebagai Variabel Mediasi ]]>
<![CDATA[Lismawati Lismawati]]>;
<![CDATA[Fenny Marietza]]>;
<![CDATA[Citra Yuliana]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v10iS1.1989
<![CDATA[The objective of this study is to analyze the influence of role conflict on auditor performance and analyse the mediating role of job stress on influence of role conflict toward auditor performance. Research respondents were 52 auditors in the Province Inspectorate Office. This research is a survey research to identify and describe phenomena according to conditions in the field. As a means of collecting data with a questionnaire, then the data obtained is discussed and described systematically in order to obtain conclusions. The data analysis method used is descriptive analysis and partial least square. The results showed that: role conflict has a negative effect on the performance of auditor, role conflict has a positive effect on the job stress of auditor, this result means that the higher the role conflict, the higher the auditor's job stress, job stress has a negative effect on the performance of auditors, job stress has a mediating role on the effect of role conflict on auditor performance. The mediating role of job stress is partially mediation, meaning that the direct influence of role conflict on auditor performance can still occur, even without being mediated by job stress.]]>
<![CDATA[Pengaruh Good Corporate Governance Dan Reporting Lag Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016) ]]>
<![CDATA[Fenny Marietza]]>;
<![CDATA[Indah Oktari Wijayanti]]>;
<![CDATA[Melati Agusrina]]>
<![CDATA[ JURNAL RISET TERAPAN AKUNTANSI Vol. 4 No. 2 (2020): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[JURNAL RISET TERAPAN AKUNTANSI ]]>
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DOI: 10.5281/zenodo.4269820
<![CDATA[This study aims to examine the Influence of good corporate governance and reporting lag on the company's financial performance. The independent variables in this study is the mechanism of good corporate governance and reporting lag and the dependent variables is the company's financial performance as measured by the accounting ratios of return on assets (ROA), return on equity (ROE), earnings per share (EPS). The tested on each variables using a quantitative research design and secondary data are derived from companies listed on the Indonesia Stock Exchange. Data collection methods using purposive sampling in the observation period of 2012-2016, obtained 79 observations. Data were analyzed using multiple linear regression analysis. The criteria of the company used are companies that are late in reporting financial reports to the Indonesia Stock Exchange and data that support the implementation of research. The limitation of the study is that the sample of companies is limited to 79 companies and the results of heteroscedasticity test showed that the regression model was exposed to heteroscedasticity.Keywords : Good corporate governance, reporting lag]]>
<![CDATA[The Influence of Green Innovation and CSR on Sustainable Development Mediated by Green Performance ]]>
<![CDATA[Fenny Marietza]]>;
<![CDATA[Melly Nadia]]>
<![CDATA[ Global Financial Accounting Journal Vol 5 No 1 (2021) ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v5i1.4708
<![CDATA[This study examines the effect of applying green innovation and corporate social responsibility disclosure on sustainable development mediated by green performance. This study's population were all mining and manufacturing companies listed on Indonesia Stock Exchange in 2015-2019. The sample in this study is mining and manufacturing companies that have to publish the sustainability report. This study's analytical tool is SPSS version 25 and used a process program that is integrated into SPSS. The results showed that green performance could not be a mediating variable for green innovation and CSR on sustainable development. This research provides information about the positive impacts that the company will generate to achieve sustainable development goals. With the application of green innovation and green performance, the company will be able to increase sustainable development achievement.]]>
<![CDATA[PENERAPAN METODE GALLERY WALK PADA PELATIHAN APLIKASI SLEEKR ACCOUNTING BAGI KOPERASI DI KOTA BENGKULU ]]>
<![CDATA[Siti Aisyah]]>;
<![CDATA[Nila Aprilla]]>;
<![CDATA[Fenny Marietza]]>
<![CDATA[ DHARMA RAFLESIA Vol 16, No 2 (2018): DESEMBER (ACCREDITED SINTA 5) ]]>
Publisher : <![CDATA[Universitas Bengkulu ]]>
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DOI: 10.33369/dr.v16i2.6437
<![CDATA[This science-based community service’s activity aims to provide additional basic knowledge of cooperative accounting in order to assist SMEs accounting manager or staff in applying Sleekr Accounting through training and assistance for partners of cooperatives in the City of Bengkulu. The training was held for 2 days and attended by 16 partner cooperatives through the Bengkulu City Cooperatives and SMEs Office. Cooperative accounting training is carried out using the Gallery Walk active training method. This method is very useful for exploring participants' knowledge and making participants more active and focused on activities. From this training, participants were able to compile a standard account chart with in their group. Training in the use of sleekr accounting applications is delivered using a mixed method between lectures, discussions, and practices. From this training, participants can set-up early by using standard account chart data that they have compiled in the first day training. Keywords: Cloud Accounting, Cooperatives, gallery walk]]>
<![CDATA[INSTITUTIONAL INVESTORS, CONSUMER SENTIMENT AND SUSTAINABILITY PERFORMANCE MODERATED BY GREEN INNOVATION ]]>
<![CDATA[Fenny Marietza]]>;
<![CDATA[Nila Aprila]]>;
<![CDATA[Madani Hatta]]>
<![CDATA[ JISOS: JURNAL ILMU SOSIAL Vol. 1 No. 12: Januari 2023 ]]>
Publisher : <![CDATA[Bajang Institute ]]>
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<![CDATA[This study aims to examine the effect between institutional ownership and consumer sentiment using CCI index on sustainability performance moderated by green innovation. The sustainability performance measured by ESG index, and the green innovation variable with two indicator such as green product and green process is a variable that has never been used before as a moderation variable. The sample of this study is companies listed on the LQ45 Index on the IDX from 2018 to 2021. The analysis method used is moderation regression analysis assisted by EViews in data processing. The results show institutional ownership has no influence on the company's sustainability performance. The consumer sentiment has a positive influence on the company's sustainability performance. Meanwhile, green innovation cannot be a variable that can strengthen or weaken the influence of institutional ownership and consumer sentiment on sustainability performance.]]>
<![CDATA[KETAKUTAN, PERAN INVESTOR INSTITUSI DAN PERILAKU HERDING DALAM FASE PANDEMI COVID 19 ]]>
<![CDATA[Fenny Marietza]]>;
<![CDATA[Nikmah Nikmah]]>;
<![CDATA[Fitrawati Ilyas]]>;
<![CDATA[Indah Oktari W]]>
<![CDATA[ Juremi: Jurnal Riset Ekonomi Vol. 2 No. 5: Maret 2023 ]]>
Publisher : <![CDATA[Bajang Institute ]]>
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<![CDATA[This study aims to examine the effect between fear of death caused by the covid 19 virus and institutional ownership on herding behavior in companies listed on the LQ45 index (JSII) in the period from 2019 to 2021. The fear variable with the GFI index is a variable that has never been used before by previous studies to be a variable that can estimate whether fear can affect herding behavior. The sample of this study is companies listed on the LQ45 Index on the IDX from 2019 to 2021. The analysis method used is multiple linear regression assisted by Eviews in data processing. The results showed that the fear associated with the global mortality index was able to influence the occurrence of herding behavior on the LQ45 index. Meanwhile, the role of institutional ownership in companies on the IDX is unable to influence the occurrence of herding behavior. This study also proved that at the end of the year and the beginning of 2020 (honeymoon phase) using rolling window regression. It is proved that there has been a herding behavior caused by the fear of investors.]]>
<![CDATA[Do Firm Value and Institutional Investors Affect on Herding Behavior? ]]>
<![CDATA[Fenny Marietza]]>;
<![CDATA[Salsabila Tifani Ayuningsih]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v7i3.20037
<![CDATA[This research aims to determine the effect of firm value and institutional investors on herding behavior. The newnes of this research to add an indicator that have never been used for herding measurement to firm value. The existence of previous research result on herding that have not been conclusive raise empirical gaps and population gaps that are worthy of re-study. The measurement of firm value is carried out using the Book to Market Ratio and Firm Size. The size of institutional investors uses the company's institutional ownership, and the measurement of herding behavior uses the Cross-Sectional Absolute Deviation (CSAD) method. The sample in this study are LQ45. The data analysis method used in this study was carried out with multiple regression analysis. The study results show that there is indication of the occurrence of Herding Behavior in LQ45 companies in sample. Firm Value and institutional investors do not influence Herding Behavior. Keywords: Herding Behavior, Firm Value, Institutional Investors, LQ45 Companies]]>
<![CDATA[PELATIHAN PENINGKATAN AKUNTABILITAS DANA DESA ]]>
<![CDATA[Lisa Martiah Nila Puspita]]>;
<![CDATA[Vika Fitranita]]>;
<![CDATA[Robinson Robinson]]>;
<![CDATA[Fenny Marietza]]>;
<![CDATA[Rini Indriani]]>;
<![CDATA[Irwansyah Irwansyah]]>
<![CDATA[ Jurnal INDONESIA RAYA (Pengabdian pada Masyarakat Bidang Sosial, Humaniora, Kesehatan, Ekonomi dan Umum) Vol 4, No 1 (2023) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda Bengkulu ]]>
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DOI: 10.37638/indonesiaraya.4.1.7-10
<![CDATA[Permasalahan yang timbul dalam pengelolaan dana desa adalah berkenaan dengan kesiapan SDM dalam menjalankan program yang telah direncanakan, pemahaman (interpretasi) bagaimana mengelola atau menggunakan dana desa. Permasalahan berikutnya adalah pada tahap pelaporan keuangan dana desa. Hal tersebut yang menjadi persoalahan pada Desa Bandung Marga Kecamatan Bermani Ulu Raya Kabupaten Rejang Lebong. Pelaporan dana desa menjadi hal yang wajib sebagai bentuk akuntabilitas desa kepada pemangku kepentingan, diantaranya masyarakat dan negara (pemerintah pusat). Metode yang dilakukan dalam pengabdian masyarakat ini adalah dengan metode pelatihan dan pendampingan guna membantu perangkat desam lama menyusun pelaporan keuangan Dana Desa. Hasil dari pengabdian ini masyarakat Desa Bandung Marga Kecamatan Bermani Ulu Raya Kabupaten Rejang Lebong, khususnya perangkat Desa dapat memiliki pemahaman dalam penyusunan pelaporan keuangan desa dengan baik dan dapat mengatasi permasalahan-permasalahan yang timbul dalam penyusunan laporan keuangan desa]]>
