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All Journal Jurnal EMT KITA Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat AJAD : Jurnal Pengabdian kepada Masyarakat PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia PROGRESIF Media Riset Akuntansi Auditing & Informasi Journal of Community Dedication Media Ilmiah Akuntansi Jurnal Pemberdayaan Nusantara Jurnal Pengabdian Nasional (JPN) Indonesia
Nelli Novyarni
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Akuntansi dan Manajemen

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Laba/Rugi Investasi Emas Derivatif Broker: Modal dan Biaya Transaksi. Nelli Novyarni; Elizabeth Yuswantoro; Reni Harni
Jurnal Manajemen Vol 19 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i01.547

Abstract

This study aims to determine Profit or Loss of Gold Derivative Investments: Capital and Transaction Costs. This research uses a quantitative approach, which is measured by using the SPSS version 25 application. The population of this research is gold derivative investors registered at PT. Trijaya Pratama Futures in 2021. The sample was determined based on the convenience sampling method, with a total of 30 gold derivative investors. The statistical test technique used is partial and multiple linear analysis. The results of the study prove that (1) Capital has an effect on Profit and Loss of Derivative Gold Investment and (2) Transaction Costs affect the Profit and Loss of Derivative Gold Investment.
Pengaruh Mekanisme Corporate Governance, Kualitas Audit dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan Nelli Novyarni; Risma Wati; Reni Harni
Jurnal Manajemen Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i02.693

Abstract

This study aims to determine the effect of the mechanism of Corporate Governance, Audit Quality and Company Size on the integrity of financial statements in construction and building sub-sector companies listed on the Indonesia Stock Exchange (IDX). This study uses descriptive research with a quantitative approach and the data analysis method used is panel data regression analysis with EViews 12. The population of this study is all construction and building sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample was determined based on the purposive sampling method, so that a sample of 12 companies was obtained. The data collection method uses documentation through the official IDX websitewww.idx.co.id. Based on the results of panel data regression analysis with a significance level of 5%, the results of this study conclude that: (1) Institutional ownership affects the integrity of financial statements. (2) Independent Commissioner, Audit Quality and Company Size have no effect on the Integrity of Financial Statements.
Co-Authors Ahmad Husen Anastasia, Yessi Anhar, Muhammad Arini Yuliasih Atikah, Destria Ayu Christiantoro, Dwi Debi Arianti Elizabeth Yuswantoro Evie Farida Juliarta Harjanto, Fariz Hutama Putra Harni, Reni Imelda Aprileny Kartijo Kartijo, Kartijo Krisnando Lisna Wati Maserih Maserih Maserih Maserih Maserih, Maserih Muhammad Anhar Naue, Tresya Febrinasari Reni Harni Reni Harni Rimi Gusliana Mais Risma Wati Rizkha Fadhilah Sumitro Sumitro Sumitro Sumitro