Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Riset Akuntansi Kontemporer Eduvest - Journal of Universal Studies
Winwin Yadiati
Universitas Padjadjaran, Indonesia
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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The Influence of Profitability, Capital Structure and Intellectual Capital on Company Value with Good Corporate Governance as Moderation (Case Study on Construction Sector Companies Listed on the IDX in 2019-2023) Puteri Sarah Mutia; Winwin Yadiati; Evita Puspitasari
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51347

Abstract

Abstract: This study analyzes the influence of profitability, capital structure, and intellectual capital on company value with Good Corporate Governance (GCG) as a moderation variable, especially in construction sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used is regression analysis with the Fixed Effect Model approach. The results show that profitability has a positive but insignificant effect on the company's value, while capital structure has a negative and significant effect. Intellectual capital shows a positive but not significant influence, and GCG cannot moderate the influence of profitability on a company's value but can weaken the negative impact of capital structure. These findings emphasize the importance of debt management and effective GCG implementation to increase the value of companies in the construction sector.
BEYOND INTERNAL AUDITOR COMPETENCE: THE CRITICAL ROLE OF DUE PROFESSIONAL CARE IN FRAUD PREVENTION Lina Yulianti; Winwin Yadiati; Ramadhani Irma Tripalupi; Irfan Sophan Himawan
JRAK Vol 18 No 2 (2026): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i2.58501

Abstract

The management of zakat funds requires robust fraud prevention mechanisms to ensure accountability, transparency, and public trust. However, the relative importance of specific auditor attributes, particularly Internal Auditor Competency and Due Professional Care, in strengthening fraud prevention within Islamic organizations remains underexplored. The study aims at examining and comparing the influence on Fraud Prevention in BAZNAS provincial offices in Indonesia. A quantitative approach was used; this study surveyed internal auditors from BAZNAS provincial offices across Indonesia and conducted data analysis using PLS-SEM. The results demonstrate that both Internal Auditor Competency (IAC) and Due Professional Care (DPC) positively and significantly influence Fraud Prevention (FP). Furthermore, DPC has a stronger influence on Fraud Prevention than Internal Auditor Competency. These findings suggest that effective Fraud Prevention depends not only on auditors’ technical capabilities but also on their ability to exercise professional care throughout the audit process.
Co-Authors Evita Puspitasari Irfan Sophan Himawan Lina Yulianti Puteri Sarah Mutia Ramadhani Irma Tripalupi