Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Jurnal Riset Perbankan, Manajemen dan Akuntansi
Indah Kristianti
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Kinerja Lingkungan, Kinerja Keuangan dan Kepemilikan Manajerial terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility (CSR) sebagai Variabel Moderating Indah Kristianti; Dewi Susiana Maulida
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 7 No 1 (2023): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v7i1.111

Abstract

The purpose of this study was to analyze the effect of managerial ownership, environmental performance and financial performance on firm value with Corporate Social Responsibility (CSR) as the moderating variable. The independent variables used are managerial ownership, environmental performance and financial performance. The dependent variable used is firm value. The moderating variable used is Corporate Social Responsibility (CSR). The population in this study is a coal mining company registered in the Indonesian Stock Exchange. The sampling method used is the causal method with a sample of 13 companies during the observation period of 4 consecutive years so that the total sample is 52. The method of analysis of this study uses multiple linear regression and moderating regression analysis. The results of this study indicate that managerial ownership has no effect on firm value, environmental performance has no effect on firm value, financial performance has no effect on firm value, Corporate Social Responsibility (CSR) cannot moderate the relationship between managerial ownership and firm value, Corporate Social Responsibility (CSR) ) can moderate the relationship between environmental performance and firm value, Corporate Social Responsibility (CSR) cannot moderate the relationship between financial performance and firm value. Keywords: Managerial Ownership, Environmental Performance and Financial Performance, Company Value, Corporate Social Responsibility (CSR).
Pengaruh Fraud Star terhadap Fraudulent Financial Statement dengan Komite Audit sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manfaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2020) Putri Rizkia; Haryono Umar; Indah Kristianti
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 7 No 1 (2023): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v7i1.106

Abstract

This study examines the fraud star to detect fraudulent financial statements by using the audit committee's financial expertise as a moderating variable. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2011-2014. The purposive sampling method was chosen to determine the 71 companies observed for 5 years so that 355 samples were obtained. The analytical method used is multiple regression analysis with the SPSS version 25 program. The results of the research are able to prove that rationalization and lack of integrity have a negative and significant effect on fraudulent financial statements. Furthermore, the audit committee was not able to moderate the pressure, opportunity, rationalization and capability for fraudulent financial statements, but the audit committee was able to weaken the effect of lack of integrity on fraudulent financial statements. Keywords: Triangle Fraud, Diamond Fraud, Fraud Star, Audit committee, Financial Statement Fraud
Co-Authors Dewi Susiana Maulida Haryono Umar Putri Rizkia