Article Per Year (5 Year)
p-Index From 2020 - 2025
2.728
P-Index
This Author published in this journals
All Journal YUME : Journal of Management Jurnal Sains Manajemen dan Bisnis Indonesia Jurnal Abdi Panca Marga Riset Akuntansi (RISTANSI) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) TGO Journal of Community Development ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat Clean and Sustainable Production Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Handayani, Yuniorita Indah
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : JRAP (Jurnal Riset Akuntansi dan Perpajakan)

 1 
Assessing the Moderating Effect of Bank Size on the Interaction between Bank Health Level and Company Value in Digital Banks Ilmi, Mainatul; Muhdar, Muhdar; Handayani, Yuniorita Indah
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.27

Abstract

Purpose: This study aims to analyze the effect of bank health level using the RGEC method on company value with bank size as a moderating variable in digital banks registered with the OJK Republic Indonesia in 2021-2023. Methodology: The population of this study was 15 companies. The sampling technique used purposive sampling for 7 companies. The data analysis method used Moderating Structural Equation Modelling (MSEM) with Smart-PLS 4. Finding: The results of the study show that bank health level and bank size affects the company value. Bank size can strengthen the influence of bank health level on the company value. Implication: This study provides insight to digital banks in Indonesia where it is necessary to pay attention to bank health level factors that can affect company value as a reflection of investor assessments in making investment decisions. Such as risk profile, GCG, and earnings factors which play a very important role in describing the health condition of a bank. The other side, companies must be able to optimize the use of bank capital for productive activities that can generate profits. Bank size is also considered by investors so it affects the company value. Originality: the originality of this study is in the innovative methodological approach and relevant practical implications. This study uses bank size as a moderating variable. Analysis with a moderation effect is used to test whether the moderating variable can strengthen or weaken the influence between the exogenous variables and the endogenous variable.
Assessing the Moderating Effect of Bank Size on the Interaction between Bank Health Level and Company Value in Digital Banks Ilmi, Mainatul; Muhdar, Muhdar; Handayani, Yuniorita Indah
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.27

Abstract

Purpose: This study aims to analyze the effect of bank health level using the RGEC method on company value with bank size as a moderating variable in digital banks registered with the OJK Republic Indonesia in 2021-2023. Methodology: The population of this study was 15 companies. The sampling technique used purposive sampling for 7 companies. The data analysis method used Moderating Structural Equation Modelling (MSEM) with Smart-PLS 4. Finding: The results of the study show that bank health level and bank size affects the company value. Bank size can strengthen the influence of bank health level on the company value. Implication: This study provides insight to digital banks in Indonesia where it is necessary to pay attention to bank health level factors that can affect company value as a reflection of investor assessments in making investment decisions. Such as risk profile, GCG, and earnings factors which play a very important role in describing the health condition of a bank. The other side, companies must be able to optimize the use of bank capital for productive activities that can generate profits. Bank size is also considered by investors so it affects the company value. Originality: the originality of this study is in the innovative methodological approach and relevant practical implications. This study uses bank size as a moderating variable. Analysis with a moderation effect is used to test whether the moderating variable can strengthen or weaken the influence between the exogenous variables and the endogenous variable.
Co-Authors Agustin HP, Agustin ansori ansori Dedy Wijaya Kusuma Diana Dwi Astuti H P, Agustin Hafi, Abdul Hary Sulaksono Hayatul Maspufah Ilmi, Mainatul Muhaimin Dimyati Muhdar Muhdar, Muhdar Musaiyadi Musaiyadi Ningrum, Arni Tia Novita Sari Nurshadrina Kartika Sari P, Agustin H Prastyowati, Agustin Hari Qudsyi, Qudsyi Ramadhanti, Dias Nastiti Safafa, Albizar Wisudaryanto Sucipto, Afan Suprihatin Suprihatin Suwignyo Widagdo Tamriatin Hidayah Widiyastini, Reni Dwi Wiwik Fitria Ningsih Yusuf, Muhammad Angga