Adiwibowo, Agustinus Santosa
Unknown Affiliation

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

ANALISIS PENGARUH MODAL INTELEKTUAL TERHADAP PROFITABILITAS, PRODUKTIFITAS, DAN PENILAIAN PASAR PERUSAHAAN (Studi Kasus Pada 35 Perusahaan LQ-45 di Bursa Efek Indonesia Periode 2012-2014) Agusta, Alwin; Adiwibowo, Agustinus Santosa
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.54 KB)

Abstract

Purpose – Intelectual capital (IC) shows a significant frowing acceptable as a worthytopic of academic investigation and practical implication. The purspose of this study is to measure the influence of intellectual capital on firms; profitability, productivity, and market valuation.Methodology design – The empirical data were drawn from a panel consisting of 35 Indonesian companies listed in the Indonesian Stock Exchange (IDX), from several different economic sectors, observed over the three-year period of 2012 to 2014. Regeression models were examined in order to test the hyposteses included in the proposed conceptual framework.Findings – Result success to support most of the hypotheses,concluding that there are two significant influence of intellectual capital on productivity and market valuation. But failed to support the first hypotheses that is the influence of intellectual capital on profitability. Despite the fact thai intellectual capital is increasingly recognized as an important strategic asset for sustainable corporate competitive disadvantage, the result of the present study give rise to various arguments, criticism and further research on the subject.Research Limitation – The little amount of data for the appropriate analysis and the relatively narrow three-year period for data collection, research subject only 35companies that is listed on Indonesian Stock Exchange are the main limitation of the present study.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA PERUSAHAANPERBANKAN DI BURSA EFEK INDONESIA TAHUN 2013 - 2015 Adiati, Yashita; Adiwibowo, Agustinus Santosa
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.351 KB)

Abstract

This study aimed to obtain evidence about the effect of the audit committee charactersitic to bankin firms performance. The control variable used were Leverage.  Banking firms performance is measured by ROA. The characteristics of the audit committee examined herein are the composition of independent audit committees (INDE) as measured by the proportion of independent audit committees, financial expertise (FE) measured by appropriate weight, audit committee meetings (TM) are measured by the number of meetings conducted by banking companies, Members with a risk-monitoring committee (PR) and a remuneration nomination committee (NR) are also measured with the proportion of related members.The population in this study are all banking companies listed on the Indonesia Stock Exchange in 2013. The data selection method used in this research is purposive sampling method. Total samples used in this study as many as 78 companies. Data analysis was performed with the classical assumption and hypothesis testing regression method. The results of this study indicate that there is an insignificant relationship between the composition of the independent audit committee and the firms’s performance. This means that the audit committee's independence level has no effect on the firms’s performance. Similarly, audit committee meetings have no significant relationship with the performance of banking companies. In addition, this study indicates a significantly negative correlation between the linkage of the audit committee and the risk monitoring committee. The results of this study also indicate that the audit committee's financial expertise and the integrity of the audit committee with the remuneration nomination committee have an effect on the firms's performance.
PENGARUH MANAJEMEN LABA, KINERJA KEUANGAN DAN MILITARY CONNECTION TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris pada Perusahaan Mining yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019) Utpala, Clara Galuh; Adiwibowo, Agustinus Santosa
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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

Abstract

The purpose of this research is to examine the effect of earnings management, financial performance, and military connection to corporate social responsibility on mining companies. Variables used in the examination are earnings management, financial performance, and military connection as the independent variables, also corporate social responsibility as the dependent variable. This research used mining companies during the 2016-2019 with total sample is 128 samples. Sampling based on purposive sampling method that follows certain criteria(s). Multiple regression analysis is the analysis method used in this research. The results of this study indicates that earnings management and ROA have a positive significant effect on corporate social responsibility. ROE has a positive insignificant on corporate social responsibility. Beside that, military connection have a negative and insignificant on corporate social responsibility.