Article Per Year (5 Year)
p-Index From 2019 - 2024
0.751
P-Index
This Author published in this journals
All Journal Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan AKSELERASI: Jurnal Ilmiah Nasional Komitmen : Jurnal Ilmiah Manajemen
Novera Kristianti Maharani
Universitas Esa Unggul
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Dampak Corporate Social Responsibility, Prediksi Kebangkrutan dan Perputaran Kas pada Kinerja Keuangan Feni Febriana; Novera Kristianti Maharani
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol 16, No 2: Al Qalam (Maret 2022)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v16i2.951

Abstract

Tujuan penelitian ini adalah untuk menganalisis  pengaruh Corporate Social Responsibility, Prediksi Kebangkrutan dan Perputaran Kas pada Kinerja Keuangan. Penelitian ini menggunakan jenis penelitian kuantitatif dengan desain penelitian kausal antar variabel. Penelitian menggunakan data sekunder dengan populasi perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2020. Analisis data menggunakan uji statistik deskripsi, uji asumsi klasik, dan pengujian hipotesis. Berdasarkan hasil penelitian, dapat disimpulkan bahwa Corporate Social Responsibility berpengaruh positif terhadap return on asset, prediksi kebangkrutan tidak memiliki efek moderasi positif terhadap keterlibatan CSR, perputaran kas tidak berpengaruh terhadap Return on Asset, Corporate Social Responsibility, prediksi kebangkrutan dan perputaran kas berpengaruh positif terhadap Return on Asset.
The Effect of Utilization of Accounting Information Systems and Quality of Human Resources on the Quality of Financial Reports Hansen Kant Wee Han; Novera Kristianti Maharani
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol 16, No 2: Al Qalam (Maret 2022)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v16i2.952

Abstract

The purpose of this study is to determine the influence of Accounting Information System utilization and human resource quality on the quality of financial reports. For the 2018-2020 timeframe, this research will focus on Sahabat Agro Group Ltd, an oil palm plantation company. Primary data were collected using questionnaires with a total of 36 samples. In this study, descriptive statistics, validity and reliability tests, classical assumption tests, and hypothesis testing are used in the analysis. The findings indicate that while the deployment of accounting information systems improves the quality of financial reports, the quality of human resources improves the quality of financial reports. Simultaneous usage of accounting information systems with high-quality human resources, on the other hand, improves the quality of financial reporting.
PENGARUH PROFITABILITAS, LAGGED DIVIDEND, DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN Hanifah Elka Yani; Novera Kristianti Maharani
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 2 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v4i2.570

Abstract

The purpose of this study was to determine whether profitability, lagged dividend, and investment opportunity set affect dividend policy. The analysis in this study uses descriptive statistics, while hypothesis testing uses multiple linear regression, with the addition of a variable, namely the investment opportunity set as a gap theory from previous research which is still rarely studied. The results of this study indicate that there is a simultaneous influence between profitability, lagged dividend, and investment opportunity set on dividend policy. Partially, profitability and lagged dividend have a positive effect on dividend policy. While the Investment Opportunity Set partially negative effect on dividend policy. With the results of the coefficient of determination which shows that 43.8% of the dividend policy with the dimensions of the Dividend Payout Ratio (DPR) is influenced by the variables of Profitability, Lagged Dividend, and Investment Opportunity Set, the remaining 56.2% can be influenced by other variables.
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN Adian Sahyu; Novera Kristianti Maharani
Komitmen: Jurnal Ilmiah Manajemen Vol 4, No 1 (2023): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v4i1.24479

Abstract

The purpose of this study is to determine whether profitability, solvency, and activity can affect company value. The independent variables used in this study are profitability proxied by Return On Equity, solvency proxied by Debt to Equity Ratio, and activity proxied by Total Asset Turn Over. The population used in this study were 47 companies, which are service industry companies. The wholesale trade sub-sector of production goods and consumer goods listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period was 47 companies, with samples taken from 13 companies. so that the total sample data is 65, and the sample selection procedure is carried out by applying the purposive sampling method. The analysis in this study uses multiple regression with the SPSS version 26 application. The results of this study indicate that profitability have a positive effect on company value, solvency and activity have no effect on company value.
Co-Authors Adian Sahyu Feni Febriana Hanifah Elka Yani Hansen Kant Wee Han