Papers by Diana Puspitasari
JURNAL ECONOMINA
Tujuan penelitian ini adalah untuk menganalisis pengaruh kompensasi keuangan, ketidakamanan kerja... more Tujuan penelitian ini adalah untuk menganalisis pengaruh kompensasi keuangan, ketidakamanan kerja, dan kepemimpinan transformasional terhadap turnover intention karyawan pada Perusahaan Makanan “XYZ” di Semarang. Turnover intention adalah suatu bentuk perilaku karyawan berdasarkan keinginan untuk berhenti dari pekerjaannya atau keputusan untuk pindah dari perusahaan lama ke perusahaan baru karena alasan yang dapat berupa agresi pribadi atau organisasi (perusahaan). Keinginan untuk pindah seorang pekerja tidak lepas dari besaran kompensasi keuangan, ketidakamanan kerja, dan kepemimpinan transformasional. Penelitian dilakukan terhadap 100 karyawan dengan teknik purposive sampling. Teknik pengumpulan data menggunakan metode survei dengan menyebarkan kuesioner dan diolah dengan SPSS. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kompensasi keuangan berpengaruh positif signifikan terhadap turnover intention...
Advances in Economics, Business and Management Research, 2022
The purpose of this research is to gather empirical evidence about the effect of green accounting... more The purpose of this research is to gather empirical evidence about the effect of green accounting and environmental performance on profitability, either separately or concurrently. The population in this study consists of 107 companies listed on the Indonesia Stock Exchange in the mining sector and the goods industry sector consumption. Purposive sampling with criteria set to produce 77 observational data was used to sample as much as possible. In this study, data was gathered through documentation in the form of annual reports and company sustainability reports. Based on the findings of the research, it is possible to conclude that, while the use of green accounting is voluntary, its impact on profitability is greater than that of environmental performance. The implications of this research explain how the company can improve environmental cost efficiency so that it can be used as the basis for the company's consideration before determining the expected level of profitability.
Saya, Diana Puspitasari, SE, yang bertanda tangan di bawah ini menyatakan bahwa Tesis yang saya a... more Saya, Diana Puspitasari, SE, yang bertanda tangan di bawah ini menyatakan bahwa Tesis yang saya ajukan ini adalah hasil karya saya sendiri yang belum pernah disampaikan untuk mendapatkan gelar pada program Magister Manajemen ini ataupun pada program lainnya. Karya ini adalah milik saya, karena itu pertanggungjawabannya sepenuhnya berada di pundak saya.
BISECER (Business Economic Entrepreneurship)
Penelitian ini bertujuan untuk mengetahui Peran NPM dalam Memoderasi Pengaruh Risiko Pasar dan Ri... more Penelitian ini bertujuan untuk mengetahui Peran NPM dalam Memoderasi Pengaruh Risiko Pasar dan Risiko Fundamental Terhadap Nilai Perusahaan. Penelitian ini menggunakan variabel penjelas Price to Book Value (PBV) untuk mengukur nilai perusahaan, serta variabel dependne yang terdiri dari risiko pasar yang diukur dengan rasio pasar Price Earning Ratio (PER) dan risiko fundamental yang diukur dengan rasio fundamental Debt Equity Ratio (DER) dan Net Profit Margin (NPM), sebagai moderasi. Pengujian data menggunakan smart PLS untuk data panel sebanyak 39 sampel yang diperoleh selama masa penelitian. Peningkatan hutang (DER) akan berdampak pada kebijakan pembagian dividen sehingga laba tidak optimal, ketika laba tidak optimal maka sinyal perusahaan menunjukkan kinerja perusahaan juga kurang baik sehingga berdampak pada penurunan nilai kinerja perusahaan (PBV). Sedangkan Net Profit Margin (NPM) yang besar menunjukkan bahwa operasional perusahaan berjalan lancar dan memiliki kinerja keuangan ...
Journal of ecohumanism, Feb 28, 2024
This study investigates the financial dynamics of 182 manufacturing companies listed on the Indon... more This study investigates the financial dynamics of 182 manufacturing companies listed on the Indonesia Stock Exchange during the period 2019 to 2022, amid the COVID-19 pandemic. This study uses a quantitative approach using SPSS for regression analysis. The dataset covers the turbulent years of the COVID-19 pandemic, providing insights into the resilience and adaptability of companies during this period. This study reveals that while capital structure and dividend policy do not significantly affect firm value, firm growth, profitability and investment decisions exert a differential influence. Notably, environmental performance moderates the impact of growth and profitability on firm value, but does not significantly affect relationships involving capital structure, dividend policy, or investment decisions. This research contributes to the growing landscape of financial analysis by incorporating environmental considerations as a moderating factor. It underscores the importance of sustainable practices in improving financial performance and firm value, especially in the context of global crises such as the COVID-19 pandemic.
Owner: Riset dan Jurnal Akuntansi, 2024
Financial statement manipulation is a form of fraud that can lead to losses in a company's perfor... more Financial statement manipulation is a form of fraud that can lead to losses in a company's performance. This study aims to assess the influence of factors in detecting fraudulent corporate financial statements. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The dependent variable used in this study is fraudulent financial reporting. The independent variables include pressure (comprising financial targets, financial stability, and external pressure), opportunity (comprising ineffective supervision and industry nature), rationalization (comprising auditor turnover and rationalization), competence (measured by director turnover), and arrogance (measured by the frequency of CEO photo appearances). Additionally, the Audit Committee is used as a moderating variable. The test results indicate that financial targets have a significant negative impact on fraudulent financial reporting, while financial stability has a significant positive influence. However, external pressure, ineffective supervision, industry nature, auditor turnover, rationalization, director turnover, and the frequency of CEO photo appearances do not significantly affect fraudulent financial reporting. The implications of this research highlight the importance for companies to carefully monitor and manage their financial targets to avoid fraudulent practices in financial reporting. Furthermore, the role of the Audit Committee in overseeing financial statements needs to be strengthened to mitigate the risk of fraud. The research methodology employed in this study involves panel data regression analysis to examine the influence of the mentioned variables on fraudulent financial reporting.
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Papers by Diana Puspitasari