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All Journal Owner : Riset dan Jurnal Akuntansi Accounting Profession Journal (APAJI) Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Ekonomika dan Bisnis
RIYANTI
UNIVERSITAS MUHAMMADIYAH PALOPO
Economics, Econometrics & Finance

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN REPUTASI PERUSAHAAN SEBAGAI PEMODERASI RIYANTI; ZIKRA SUPRI; SULTAN
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 5 No 02 (2021): Vol 05 No 2 (2021): Accountia Journal Volume 5 No 2 Oktober 2021
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.076 KB) | DOI: 10.35915/accountia.v5i02.584

Abstract

This aim of this research is to analyze the effect of corporate social responsibility disclosure on financial performance with the company's reputation as the moderating variable. The population of this research consisted of 20 state-owned companies (BUMN) listed in the Indonesia Stock Exchange (IDX). This sample was selected using purposive sampling technique consisting of 16 companies with observation years, i.e. 2015-2020. The data were analyzed using Moderated Regression Analysis (MRA).The results showed that disclosure of corporate social responsibility had an effect on financial performance and company reputation was able to moderate the relationship between disclosure of corporate social responsibility and financial performance.
ROTASI KAP DAN FEE AUDIT SERTA PENGARUHNYA TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Andi Nur Azisah; Zikra Supri; Riyanti
Accounting Profession Journal (APAJI) Vol. 5 No. 2 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

This study aims to examine the effect of Public Accounting Firm Rotation (KAP) and Audit Fees on audit quality in manufacturing companies listed on the Indonesia Stock Exchange. This study used a quantitative method using 43 samples from manufacturing companies and processed using the Statistical Program for Social Science (SPSS). The results of this study show that audit rotation does not significantly affect audit quality and audit fees affect audit quality
Studi Fenomenologi: Spirit Kearifan Lokal Luwu dalam Penetapan Harga Jual Durian Riyanti; Rifqa Ayu Dasila; Intan; Shopiah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1913

Abstract

This research attempts to explore and uncover the meaning of pricing determination by durian sellers. This study employs a qualitative method with a phenomenological approach as the methodology, involving data collection through in-depth interviews, passive participation, and documentation. The research indicates that durian sellers in the Latuppa Village tend to disregard the Cost of Goods Sold (COGS) calculation. The local wisdom of Sipakatuo and the values of kinship embedded in COGS serve as the basis for determining the selling price of durian. The affordable selling price of durian for the informants is conceptualized as a "sense" of mutual support and love for one another.
Kemampuan Laba Kotor, Laba Operasi, Laba Bersih dan Perubahaan Piutang dalam Memprediksi Arus Kas Operasi di Perusahaan Manufaktur Riyanti; Sultan; Zikra Supri; Sahrir; Sofyan Syamsuddin
Jurnal Ekonomika dan Bisnis Vol. 9 No. 1 (2022): Volume 9 Nomor 1 April 2022
Publisher : Jurnal Ekonomika dan Bisnis

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Abstract

Riyanti, Sultan, Zikra Supri, Sahrir, Sofyan Syamsuddin.Penelitian ini bertujuan untuk mengetahui konsep mana yang terbaik dalam memprediksi arus kas aktivitas operasi dan memberikan bukti empiris mengenai laba kotor, laba operasi, laba bersih dan perubahan piutang dalam memprediksi arus kas untuk aktivitas operasi di masa depan dengan menguji setiap variabel. Objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 sampai dengan tahun 2021. Jenis penelitian merupakan penelitian kuantitatif. Sampel ditentukan berdasarkan metode purposive sampling. Data – data diperoleh dari website resmi Bursa Efek Indonesia (www.idx.co.id) dan website resmi tiap perusahaan. Teknik analisis data menggunakan teknik analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa perubahan piutang memiliki kemampuan terbaik dibandingkan laba kotor, laba operasi dan laba bersih dalam memprediksi arus kas operasi masa depan. Secara parsial hanya variabelperubahan piutang yang terbukti berpengaruh signifikan terhadap variabel dependen (arus kas operasi).
Co-Authors Andi Nur Azisah Intan Rifqa Ayu Dasila Sahrir Shopiah Sofyan Syamsuddin SULTAN Zikra Supri