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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JAZ: Jurnal Akuntansi Unihaz Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa
Kusuma Indawati Halim
Fakultas Ekonomi Dan Bisnis Universitas Widya Dharma Pontianak, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

 1 
PENGARUH INTELLECTUAL CAPITAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Kusuma Indawati Halim
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v1i2.27

Abstract

Kemakmuran pemegang saham akan tercermin dari nilai perusahaan. Hal tersebut mendorong perusahaan untuk melakukan inovasi baru untuk meningkatkan nilai perusahaan karena dapat menggambarkan kondisi perusahaan yang sebenarnya. Tujuan utama dari penelitian ini adalah untuk mengetahui pengaruh Intellectual Capital, Profitability, dan Firm Size terhadap Nilai Perusahaan perusahaan yang tercatat di indeks Kompas 100 Bursa Efek Indonesia tahun 2013-2017. Sampel yang digunakan dalam penelitian ini sebanyak 44 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Data yang diperoleh dianalisis dengan alat SPSS untuk mengetahui sejauh mana hubungan korelasional antara variabel dependen dan regressor. Hasil penelitian menunjukkan bahwa modal intelektual dan profitabilitas berpengaruh positif terhadap nilai perusahaan, sedangkan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan
PENGARUH UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN, DAN REPUTASI AUDITOR TERHADAP AUDITOR SWITCHING Kusuma Indawati Halim
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i1.46

Abstract

Auditor berperan penting dalam menilai kewajaran penyajian laporan keuangan. Dalam menjalankan tugasnya, auditor dihadapkan pada tekanan untuk mempertahankan sikap independen. Manajemen dapat memutuskan untuk mengganti auditor jika terjadi ketidaksepakatan tentang pelaporan keuangan. Penelitian ini bertujuan menemukan faktor-faktor yang memengaruhi auditor switching pada perusahaan manufaktur di Bursa Efek Indonesia tahun 2014 sampai dengan tahun 2018. Jenis penelitian adalah penelitian asosiatif. Seleksi sampel menggunakan purposive sampling sehingga diperoleh 127 perusahaan. Analisis data menggunakan regresi logistik. Hasil pengujian menemukan ukuran perusahaan berpengaruh positif  terhadap auditor switching,  pergantian manajemen tidak berpengaruh terhadap auditor switching, sedangkan reputasi auditor berpengaruh positif terhadap auditor switching,
PENGARUH INTENSITAS ASET BIOLOGIS, KUALITAS AUDIT, DAN FIRM SIZE TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA SEKTOR AGRIKULTUR DI BURSA EFEK INDONESIA Kusuma Indawati Halim
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.72

Abstract

The financial statements reflect the company's position so that it can assist the user in analyzing the company's performance. Accounting policies related to biological assets should be presented so that users can understand transactions and performance of biological assets. This study aims to examine the effect of biological asset intensity, audit quality, and firm size on the disclosure of biological assets. This type of research is associative research. The population in this study were 24 companies in the agricultural sector on the Indonesia Stock Exchange from 2014 to 2018. The research sample was 14 companies determined by the purposive sampling method. The data analysis technique used multiple linear regression analysis. The test results show that the intensity of biological assets and firm size have a positive effect on the disclosure of biological assets, while audit quality has no effect on the disclosure of biological assets
PENGARUH KINERJA LINGKUNGAN, STRUKTUR MODAL, DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PERTAMBANGAN Kusuma Indawati Halim; Veronica Olivia; Novianty Novianty
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.85

Abstract

Profitability is an important factor related to financial decision making. The higher the profitability of the company, the greater the level of investor confidence in the company. This study aims to determine the effect of environmental performance, capital structure, and working capital turnover on profitability in mining sector companies on the Indonesia Stock Exchange with the 2016-2020 research period. The population is 47 companies with a sample of 16 companies determined using the purposive sampling method. The data analysis technique used multiple linear regression analysis. Data processing uses SPSS version 26. The test results show that environmental performance has no effect on profitability, while capital structure and working capital turnover have a positive effect on profitability. The coefficient of determination shows that the independent variable in explaining the dependent variable is only 13.5 percent, while 86.5 percent is influenced by other factors which is not examined in this study
ANALISIS PENGARUH CAPITAL INTENSITY, GROWTH OPPORTUNITY, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI Kusuma Indawati Halim
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.169

Abstract

Applying accounting conservatism correctly will strengthen the dependability of financial reports and enabling stakeholders to use them as a decision-making tool. The advantage of accounting conservatism is that it might give a signal that encourages investors to exercise caution. The purpose of this study was to examine the impact of capital intensity, growth opportunity, and leverage on accounting conservatism. Measurement of the variable capital intensity by means of a comparison of total assets with operating income. The growth opportunity variable is measured using the market/book value of equity, while the leverage variable is measured using a ratio of total debt to total assets. This type of research is a quantitative association study. The research object is aimed at companies that are members of the LQ45 index on the Indonesia Stock Exchange, with a total population of 45 companies. Determination of the sample of this study using porposive sampling method and obtained a sample of 20 companies. Methods of data analysis using multiple linear regression analysis. The test results prove that capital intensity and leverage have a positive effect on accounting conservatism, while growth opportunities have no effect on accounting conservatism
PENGARUH ARUS KAS BEBAS, PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN HUTANG Kusuma Indawati Halim; Novianty Novianty
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.229

Abstract

The company's management has a responsibility in determining the funding of the company's activities while being able to fulfill its obligations. This study aims to examine the effect of free cash flow, profitability, and institutional ownership on debt policy. The variable free cash flow is measured by the amount of cash available from operating activities after paying off capital expenditures, the profitability variable is measured by the return on assets ratio, the institutional ownership variable is measured by dividing the number of shares owned by the institution by the number of outstanding shares, and the debt policy variable is measured by the debt to assets ratio. The form of this research is an associative study. The total population is 58 property and real estate sub-sector companies on the Indonesia Stock Exchange. The determination of the research sample used a purposive sampling method and obtained a sample of 34 sample companies. The data analysis technique uses panel data regression. Processing data in research using Eviews 12. Based on the test results, it is known that free cash flow has a positive effect on debt policy, profitability has no effect on debt policy, and institutional ownership has a negative effect on debt policy
Co-Authors Novianty Novianty Veronica Olivia