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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies
Puspitasari, Evita
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Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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PENGARUH AUDIT FEE TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI Setyawati, Dinie; Koeswayo, Poppy Sofia; Puspitasari, Evita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 1 (2023): Edisi Januari - April 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i1.2846

Abstract

Riset ini bertujuan buat mengenali pengaruh audit fee pada integritas laporan keuangan serta untuk mengenali moderasi kepemilikan institusional pada pengaruh audit fee dan integritas laporan keuangan. Pada riset ini integritas laporan keuangan diukur dengan akrual diskresioner. Metode deskriptif merupakan metode yang digunakan dalam riset ini. Populasi pada riset ini adalah perusahaan sektor keuangan yang sudah tercatat dalam daftar Bursa Efek Indonesia pada tahun 2017 - 2019. Teknik purposive sampling dengan beberapa standar digunakan untuk menentukan sampel pada riset ini. Model analisis regresi data panel digunakan sebagai teknik analisis data pada riset ini. Hasil dari riset ini menunjukan audit fee berpengaruh signifikan terhadap integritas laporan keuangan sementara kepemilikan institusional tidak dapat memoderasi pengaruh dari audit fee terhadap integritas laporan keuangan.
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) Mutia, Puteri Sarah; Yadiati, Winwin; Puspitasari, Evita
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.
Social Media and Firm Performance: Empirical Study on Listed Indonesian Firms Shafa, Almadea; Puspitasari, Evita
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3993

Abstract

This study aims to determine whether the use of Twitter and Instagram by companies has an impact on their operational and financial performance. Operational performance is evaluated using Return on Assets (ROA) and net income. For financial dissemination activities, social media usage is measured by the number of tweets and posts related to finance, while financial performance is measured using Tobin’s Q and average daily market returns. Tobin’s Q is a financial metric that is often used to assess a company’s investment attractiveness and efficiency in utilizing its assets. This study uses a quantitative method using multiple regression analysis. The sample consists of 86 companies listed on the Kompas100 index from August 2023 to January 2024. The results of the study indicate that the use of Twitter and Instagram simultaneously has a significant effect on net income and Tobin’s Q, but not on ROA and average daily market returns. In addition, none of the Twitter and Instagram usage variables are significantly related to the company’s operational and financial performance. The findings of this study can benefit companies by encouraging the to reassess their social media strategies in order to better achieve their goals, both operational and financial goals.
Co-Authors Mutia, Puteri Sarah Poppy Sofia Koeswayo Setyawati, Dinie Shafa, Almadea Yadiati, Winwin