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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Jurnal Sinar Manajemen Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Online Insan Akuntan ACCOUNTHIK : Journal of Accounting and Finance International Journal of Business Studies Jurnal Bina Akuntansi JIEB : Jurnal Ilmiah Ekonomi Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Sekretari & Administrasi (Serasi) Jurnal Revenue : Jurnal Ilmiah Akuntansi Yumary: Jurnal Pengabdian kepada Masyarakat Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Studi Ilmu Manajemen dan Organisasi Jurnal PkM (Pengabdian kepada Masyarakat) International Journal of Social Service and Research Jurnal Akuntansi dan Keuangan Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika dan Manajemen AKUNSIKA: Jurnal Akuntansi dan Keuangan JAMAIKA: Jurnal Abdi Masyarakat Jurnal Mutiara Ilmu Akuntansi Jurnal Ekbis (Ekonomi & Bisnis) Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal Akuntan Publik Jurnal Abdimastek (Pengabdian Masyarakat Berbasis Teknologi) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Bhinneka Multidisiplin Journal Jurnal Pengabdian Masyarakat Tekno
Meidiyustiani, Rinny
Universitas Budi Luhur
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ANALISIS DETERMINAN NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2016-2021 Rinny Meidiyustiani
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2023): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v12i2.1523

Abstract

AbstrakNilai perusahaan merupakan persepsi investor terhadap perusahaan, yang sering dikaitkan dengan harga saham. Nilai perusahaan yang dibentuk melalui indikator pasar saham, sangat dipengaruhi oleh peluang- peluang investasi. Penelitian ini bertujuan untuk mengetahui pengaruh umur perusahaan, kebijakan hutang, profitabilitas terhadap nilai perusahaan, serta untuk menganalisis ukuran perusahaan mampu memperkuat atau memperlemah hubungan antara umur perusahaan, kebijakan hutang dan profitabilitas terhadap nilai perusahaan. Perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2021 adalah populasi penelitian ini. Dalam penelitian ini, metode pengambilan sampel purposive digunakan, dan diperoleh sampel sebanyak 45 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linear berganda dan Moderated Regression Analysis (MRA) dengan menggunakan sofware SPSS versi 22.0. Hasil penelitian ini menunjukkan bahwa umur perusahaan dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, kebijakan hutang tidak berpengaruh terhadap nilai perusahaan, dan ukuran perusahaan mampu memperkuat hubungan antara umur perusahaan terhadap nilai perusahaan, ukuran perusahaan memperlemah hubungan antara kebijakan hutang serta ukuran perusahaan tidak mampu memperkuat atau memperlemah profitabilitas terhadap nilai perusahaan.Kata Kunci: kebijakan hutang, profitabilitas, umur perusahaan, ukuran perusahaan dan nilai perusahaan.AbstractFirm value is an investor's perception of the company, which is often associated with stock prices. The value of the company, which is formed through stock market indicators, is strongly influenced by investment opportunities. This study aims to determine the effect of firm age, debt policy, profitability on firm value, and to analyze firm size to strengthen or weaken the relationship between firm age, debt policy and profitability to firm value. Companies listed on the Indonesia Stock Exchange from 2016 to 2021 are the population of this study. In this study, a purposive sampling method was used, and a sample of 45 companies was obtained. The analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA) using SPSS software version 22.0. The results of this study indicate that firm age and profitability have a positive and significant effect on firm value, debt policy has no effect on firm value, and firm size can strengthen the relationship between firm age and firm value, firm size weakens the relationship between debt policy and firm size. strengthen or weaken the profitability of the firm value.Keywords: Company Age, Debt Policy, Profitability, Company Value and Company Size.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Rinny Meidiyustiani; Nopaludin Nopaludin
Bhinneka Multidisiplin Journal Vol. 1 No. 1 (2024): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v1i1.6

Abstract

This study was conducted to analyze the factors that influence financial statement fraud. This research was conducted at food &beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020. The sample determination method in this study used the purposive sampling method with a sample of 19 food &beverage subsector manufacturing companies that had met the sample criteria. The study used multiple linear regression analysis techniques and used the SPSS version 22.0 statistical test tool. The results of this study showed that financial target and external pressure variables had a positive and significant effect on the detection of financial statement fraud and audit opinions had a negative and significant effect on the detection of financial statement fraud, but the variables of financial stability, nature of industry, and change of directors had no effect on the detection of financial statement fraud
DETERMINAN LEVERAGE DAN INTANGIBLE ASSET TERHADAP PROFITABILITAS DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERATING Endah Sri Wahyuni; Rinny Meidiyustiani; Retno Fuji Oktaviani; Mia Laksmiwati
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.203

Abstract

Tujuan dari penelitian ini adalah untuk memahami hubungan antara leverage dan perubahan aset tidak berwujud dan bagaimana pengaruhnya terhadap operasional bisnis, serta menganalisis apakah komite audit dapat menghubungkan kedua faktor tersebut. Dalam penelitian ini, perusahaan yang paling banyak ditemui adalah perusahaan sektor real estate dan jasa real estate yang terdaftar di Bursa Efek Indonesia tahun buku 2017–2022. Purposive sampling adalah metode yang digunakan dalam teknik persiapan sampel penelitian ini, yang diterapkan pada sampel dari sekitar 43 bisnis yang berbeda. Metode analisis yang digunakan meliputi analisis regresi moderat (MRA) dan analisis regresi berganda linier (LBER) dengan menggunakan SPSS versi 22.0. Hasil penelitian ini menunjukkan bahwa meskipun leverage dan aset tidak berwujud berpengaruh positif dan signifikan terhadap kinerja bisnis, namun pengaruh leverage terhadap kinerja bisnis yang disebabkan oleh variabel yang digunakan dalam komite audit tidak signifikan.
Edukasi Peningkatan Kreativitas Anak Jalanan Masa Pandemi Covid-19 melalui Media Online Imelda; Indah Rahayu Lestari; Rinny Meidiyustiani
Jurnal Pengabdian kepada Masyarakat TEKNO (JAM-TEKNO) Vol 3 No 1 (2022): Juni 2022
Publisher : Ikatan Ahli Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Street children are the nation's future assets. Ironically, the street children are neglected. The Save Street Child Foundation, one of the shelters that became “Our School” in Pondok Ranji, Tangerang, is a place that street children rely on. However, the existence of this Foundation is still limited and has not been able to fully meet the needs of children. The problems faced by street children are lack of motivation to learn, lack of awareness of parents about the importance of children's education, environmental factors of children that are not conducive to child development. This Community Service activity is aimed at street children at the Save Street Child Foundation. This service aims to increase the creativity of the Save Street Child Foundation street children during the Covid-19 Pandemic through online media. The stages of service include: determining the location, interview/discussion with the principal and teacher of the Save Street Child Foundation, conducting field observations, problem analysis, preparation, implementation and evaluation. The types of creativity activities carried out include: socialization of health protocols, education on watching films, education on coloring competitions, planting tree seeds, education in English, Origami Creativity, Handicrafts from Flannel. Some of the information from this activity was taken, learned from the online media Youtube to street children. When education is carried out, street children enjoy learning methods taken from the online media Youtube.
Co-Authors Abdul Kudus Almaas Rahmadhani Sulaiimah Cynthia Wulandari Dendi Anggi Gumilang Desi Natalia Dita Puspitawati Endah Sri Wahyuni Eny Retnoningrum Faeni, Dewi Puspaningtyas Gaol, Denada Faraswacyen L. Hakam Ali Niazi Hakam Ali Niazi Haryatih, Haryatih Heni Iswati Heni Iswati Heni Iswati Heni Iswati Hidayat, Ravindra Safitra Imelda Imelda, Imelda Indah Rahayu Lestari Indah Rahayu Lestari Indah Rahayu Lestari Indah Rahayu Lestari Indah Rahayu Lestari Isnaini Nur Hikmawati Ivo Rolanda Jihan Hasan L. Gaol, Denada Laksmiwati, Mia Muhamad Satrio Aditomo Nopaludin Nopaludin Nora Adriana Brabo Nora Andira Brabo Nur Fitri Septiani Nurma Elita Sari Oktaviani, Retno Fuji Prasetya, Rizky Eka Putri Febisianigrum Qodariah Qodariah Rachmat Arief Ratih Puspaningtias Faeni Ratih Puspitaningtyas Faeni Retno Fuji Oktaviani Rismawandi Rismawandi Sekar Sari Sugeng Priyanto Suryani Suryani Syaiful Anwar Triana Anggraeni Wulan Dwi Antari