Ratna Sari Dewi
Program Studi Akuntansi, Universitas Muslim Nusantara Al Washliyah

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

Found 2 Documents
Search

Pengaruh Green Intellectual Capital (Gic) Dan Islamic Corporate Governance (Icg) Terhadap Kinerja Perbankan Syariah Di Indonesia Julia Handayani; Sriwardany Sriwardany; Ratna Sari Dewi; Alistraja Dison Silalahi
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2943

Abstract

This research aims to examine the influence of green intellectual capital and Islamic corporate governance on the performance of sharia banking in Indonesian. Sharia banking companies listed on the Indonesian Stock Exchange (IDX Syariah) in 2022-2024, measure green intellectual capital which is proxied by the green intellectual disclosure, Islamic corporate governance is proxied by measuring independent board of commissioners, managerial ownership, constitutional ownership, and audit committee. This research is quantitative research. Determining the sample using the purposive sampling method, the sample was obtained from 14 sharia banking companies in the 2022-2024 period so that 42 observation data were obtained. The data used is secondary data and the data analysis technique used is multiple linear regression method by conducting a series of classical assumption tests to ensure the suitability of the data. The data processing used in this research used multiple linear regression with the help of SPSS version 26 software. The results of this research show that green intellectual capital has a positive and significant effect on sharia banking performance, Islamic corporate governance has a positive and significant effect on sharia banking performance. Based on the results of the simultaneous test (F test), it shows that all independen variables have a effect simultaneously or together on the dependen variable.
THE Pengaruh Good Corporate Governance , Struktur Modal, dan Rasio Profitabilitas Terhadap Nilai Perusahaan DiIndonesia Selpida sinurat; Ratna Sari Dewi; Ova Novi Irama
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh good corporate governance (GCG), struktur modal dan rasio profitabilitas terhadap nilai perusahaan pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Penentuan sampel dengan metode purposive sampling, sampel yang diperoleh 19 perusahaan sektor industri barang konsumsi dalam rentang waktu 2021-2023 sebanyak 57 data observasi. Data yang digunakan merupakan data sekunder. Teknik analisis data yang digunakan adalah regresi linear berganda, dengan melakukan serangkaian uji asumsi klasik untuk menjamin kelayakan data. Pengolahan data dalam penelitian ini menggunakan regresi data panel dengan bantuan software EViews versi 12. Hasil penelitian ini menunjukkan bahwa good corporate governance tidak memiliki pengaruh terhadap nilai perusahaan, struktur modal memiliki pengaruh negatif dan signifikan terhadap nilai perusahaan, dan rasio profitabilitas memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. Berdasarkan hasil uji simultan menunjukkan bahwa semua variabel independen berpengaruh secara bersama-sama terhadap variabel dependen. Besarnya kontribusi variabel independen terhadap nilai perusahaan adalah sebesar 97,85%. Sedangkan 2,15% nilai perusahaan dipengaruhi oleh variabel lain diluar penelitian ini.