Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

3.761

P-Index

This Author published in this journals

All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Wahana Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Equilibrium Proceeding SENDI_U Jurnal Akuntansi dan Pajak JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) EconBank : Journal Economics and Banking Jurnal Ekonomi Manajemen JIIP (Jurnal Ilmiah Ilmu Pendidikan)

Hardiyanti, Widhian

Universitas Stikubank

Author-ID : 711316

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

Published : 26 Documents Claim Missing Document

Claim Missing Document

Articles

Title

Pengaruh Komisaris Independen, Leverage, Profitabilitas, dan Risk Management Committee (RMC) terhadap Pengungkapan Enterprise Risk Management Nurul Aulia Haryanti; Widhian Hardiyanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to examine the effect of independent commissioners, leverage, profitability, and risk management committee (RMC) on enterprise risk management (ERM) research in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. This type of research is quantitative research that uses descriptive methods. The sampling technique used purposive sampling and obtained as many as 70 companies so that the total sample used in this study amounted to 280 samples. The data analysis method used is multiple linear regression analysis using the SPSS 25 application. Based on the results of the research conducted, it shows that independent commissioners, leverage, profitability, risk management committee (RMC) simultaneously have a significant effect on company risk management. While partially, independent commissioners have a significant negative effect on the use of corporate risk management. Leverage and profitability have no and no significant effect on the use of corporate risk management. The risk management committee has a positive effect on the company's risk management.

Pengaruh kebijakan investasi, dividen, pendanaan dan profitabilitas terhadap nilai perusahaan manufaktur di daftar BEI Nila Fauziah; Widhian Hardiyanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Firm value is a value that reflects a fair price paid by an investor in a company. This study focuses on manufacturing companies, because it is seen directly from how far the role of society and other industries in using manufactured products. The purpose of this study is to determine the effect of investment policy, financing policy, and profitability of manufacturing companies listed on the BEI. The method used in this study is a quantitative research method. The sampling technique used is the method of Purposive Random Sampling. This study calculates the profitability ratio with Return on Assets (ROA). Data analysis techniques used are Normality Test, Classical Assumption Test, and Model Test. Tests can say that investment policies do not affect the value of the company. Dividend policy does not affect firm value. The policy does not affect the value of the company. Meanwhile, profitability affects firm value. Companies that experience an increase in profits reflect that the company has a good performance, thus generating positive sentiment from investors and can make the company's price increase.

Pengaruh likuiditas, profitabilitas, leverage, dan ukuran perusahaan terhadap manajemen laba Febru harti ani; Widhian Hardiyanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to obtain empirical evidence about the effect of liquidity, profitability, leverage, and firm size on earnings management. The population in this study are Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. This study uses the observation method to obtain information about a number of data that are considered representative of a particular population. The sample in this study was obtained using a purposive random sampling technique, with the sample in the form of the financial statements of manufacturing companies listed on the Stock Exchange with an annual period (ending December 31) for the 2018-2020 period. Based on the research conducted, the results of this study indicate that partially the liquidity variable has a significant positive effect on earnings management. With increasing liquidity, earnings management will experience a significant increase. Partially, the profitability variable has a significant negative effect on earnings management, with increasing company profitability, it will reduce the value of a company's earnings management. In partial leverage does not have a significant effect on earnings management. Partially, the firm size variable has no effect on earnings management.

Co-Authors Adila Ayu Sukma Afifatul Janah Afiyanti, Arsita Andi Kartika Aprilia Ana Saputri Aquinia, Ajeng Batara Daniel Bagana Bogy Febriatmoko Bogy Febriatmoko Dewi Dian Pertiwi Eka dian Kurnia santi Fasya Fadhila Febri Rikasari Febru harti ani Ida Nurhayati Kartika Andi Muhammad Ali Ma’sum Nila Fauziah Nurul Aulia Haryanti Pipin Lestari Rachmawati Meita Octaviani Rachmawati Meita Oktaviani Santoso, Ignatius Hari Sari, Anisa Kantata Sartika Wulandari Siti Nur Mismawati Sri Sudarsi

Title Search

Found 3 Documents Search Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Abstract

Abstract

Abstract

Title

Found 3 Documents
Search
Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan