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All Journal Jurnal Akuntansi & Auditing Indonesia MUQTASID BISNIS: Jurnal Bisnis dan Manajemen Islam Riset Akuntansi dan Keuangan Indonesia Muqtasid: Jurnal Ekonomi dan Perbankan Syariah EBBANK: Jurnal Ilmiah Bidang Ekonomi, Bisnis dan Perbankan JAF- Journal of Accounting and Finance JBMR: Journal of Business and Management Review Accounting and Finance Studies Conference Proceedings International Conference on Education Innovation and Social Science JUEBIR: Journal of Economics and Business Research
Fitri Laela Wijayati
UIN Raden Mas Said Surakarta
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Tekanan Internal dan Eksternal, Etika Identitas Perusahaan, Islamic Social Responsibility dan Kinerja Keuangan : Studi pada Bank Syariah di Kawasan ASEAN Fitri Laela Wijayati
EBBANK Vol 8, No 2 (2017): EBBANK Vol.8 No.2 Desember 2017
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

The purpose of this study is to indentified relationship between internal dan eksternal pressure as an atecedence to Corporate Ethical identity (CEI) disclosure dan Islamic Social Responsibility (ISR) disclosure with sharia’ bank performance. This study used two control variabel GPP per capita and branch sharia’ bank amount.  The sample of this study is sharia bank in ASEAN  which used panel data in periode 2013-2016 with total sample is 92 sample. Used Partial Least Square (PLS) analysis data to analysis model fit and analysis of each variable.  This study found that fianncial resources as an internal pressure proxied hasn’t relationship with CEI but has relationship with ISR. Management Discussion Analysis has relationship with CEI and ISR, concentration of shareholding as external pressure proxied hasn’t relationship with CEI and ISR. CEI and ISR has relationship with sharia bank performance
Analisis Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Dewan Direksi, Dan Ukuran Dewan Komisaris Terhadap Biaya Keagenan Fitri Laela Wijayati
EBBANK Vol 6, No 2 (2015): EBBANK Vol.6 No.2 Desember 2015
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis dan Perbankan

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Abstract

Agency problem appears because of conflict interest between managers as a agen and firm’s owner as a principal. Conflict of interests between the firm’s managers and the firm’s owners causes agency cost. Prior study demostrated that ownership structure and board structure can reduce agency cost. This study aims to analyze the effects of managerial ownership, institutional ownership, board of director size, and board of commissioner size on agency cost. Agency cost as a dependent variable in this study measured by total asset turnover and operating expense ratio. This paper based on the previous research by Ang et al. (1999), Singh et al. (2003) and Faisal (2004). Sample of this study consist of firms listed in Indonesian Stock Exchange in 2009-2013. The sampling method that used in this study is purposive sampling method consist of 195 observation. Hypothesis testing using multiple regression analysis. This study found that managerial ownership and board of commissioner size do not have significant effects on reduce agency cost. Institutional ownership and board of director size have significant effects on reduce agency cost.
Financial Restatement on Manufacture Sector Company Reviewed from The Aspect of Corporate Governance and Company-Specific Characteristics Fitri Laela Wijayati
Accounting and Finance Studies Vol. 3 No. 1 (2023): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs31.6202023

Abstract

This research was conducted because there was a phenomenon of financial restatement by manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. This study was conducted with the aim to test whether there was an influence of the independent variable corporate governance and company-specific characteristics on the dependent variable of financial restatement. The population in this study were manufacturing sector companies listed on the Indonesia Stock Exchange for the 2015-2020 research period. The sampling technique used was purposive sampling so that a sample of 42 companies was obtained for 6 years and produced 252 observational data. The data analysis technique used in this research was logistic regression analysis. The results of the study showed that the audit quality variable had a positive effect on financial restatement, while the variable size of the board of commissioners, independent commissioners, audit committee expertise, audit quality, executive compensation, company age, company performance, company leverage and liquidity have no effect on financial restatement.
Auditor characteristics and audit report lag: A research from the Indonesian Stock Exchange Finka Febrianingrum; Fahri Ali Ahzar; Sayekti Endah Retno Meilani; Fitri Laela Wijayati; Wahyu Pramesti
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss2.art2

Abstract

This study aims to determine the effect of auditor specialists, auditor reputation, auditor gender, auditor education level, and auditor professional certification on audit report lag by using research objects, namely all companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique in this study used a purposive sampling technique. The data analysis used in this study is the Eviews 9 panel data regression analysis software. The results show that the auditor specialist independent variable has a negative effect on audit report lag. Meanwhile, auditor reputation, auditor gender, and auditor education level do not effect audit report lag. The professional certification of auditors has a positive effect on audit report lag. Meanwhile, the addition of control variables, namely firm size and loss, has a positive effect on audit report lag. However, the control variable ROA has a negative effect on audit report lag.
The Effect Of R&D Volatility on Market Value with The Role of Executive Overconfidence as a Moderating Variable Dwi Indah Ratna Sari; Fitri Laela Wijayati
Accounting and Finance Studies Vol. 4 No. 1 (2024): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs41.9162024

Abstract

This study aims to determine the effect of R&D Volatility on Market Value with the Role of Executive Overconfidence as a Moderating Variable. This study analyzes companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The data used is secondary data from the company's annual financial statements. The population used in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling technique used was the purposive sampling technique. We obtained a final sample of 27 companies. The analysis technique used is panel data regression analysis using the Eviews 9 program. The results showed that the R&D Volatility variable positively affected market value. Overconfidence has a positive effect on market value. Executive overconfidence negatively moderates the relationship between R&D volatility and market value.
Voluntary Disclosure in Indonesia Philanthropy Organizations Winfiyani, Asifah; Wijayati, Fitri Laela
Journal of Business and Management Review Vol. 4 No. 9 (2023): (Issue-September)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr49.8432023

Abstract

The purpose of this paper is to look at the impact of financial and non-financial aspects on voluntary disclosure as a broader form of disclosures. With total of 15 organizations used as samples, obtained from the Indonesia Philanthropy directory in April 2021 by purposive sampling method. The time period used is from 2016 to 2020. The data is then processed using the multivariable regression method. The results of this study showed that the entire variable of the financial aspect had no influence on voluntary disclosure. Non-financial aspects show better outcomes with variables of board size and organization age having a positive impact on voluntary disclosure, while organization size has a negative impact. This research is based on limit sample, so it is not able to describe the actual situation. However the results are still meaningful for the organization, society, and government for making better transparency and accountability.
Pengaruh profitabilitas, struktur modal, ukuran perusahaan, dan kebijakan dividen terhadap nilai perusahaan Ilham Bangkit Priambudi; Fitri Laela Wijayati
Journal of Economics and Business Research (JUEBIR) Vol. 2 No. 1 (2023): Juni 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/juebir.v2i1.7288

Abstract

This study aims to analyze the effect of profitability, capital structure, company size, and dividend policy on company value. This study was conducted on companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The data used is secondary data from the company's annual report. The sampling technique is purposive sampling, obtained research samples of 50 data. The research method used is a quantitative research method using technical data analysis, namely regression analysis of panel data, while for data processing using the Eviews 10 program. The results showed that profitability, capital structure, and dividend policy have a positive effect on the value of the company. While the size of the company negatively affects the value of the company
The Influence of Intellectual Capital, Proportion of Independent Commissioners, Educational Background of the Board of Commissioners, Number of Audit Committee Meeting, and Corporate Social Responsibility Costs on Financial Performance Nur Fatikasari, Maghfira; Laela Wijayati, Fitri
JAF (Journal of Accounting and Finance) Vol. 9 No. 2 (2025): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v9i2.9761

Abstract

This study aims to analyze the factors that influence financial performance in companies within the energy sector. The population comprises all energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sampling technique used is purposive sampling, with the criteria being energy companies that remained listed on the IDX throughout 2020–2023. A total of 140 observations were obtained from 35 energy sector companies. The data were analyzed using panel data regression analysis. The findings reveal that, simultaneously, intellectual capital, the proportion of independent commissioners, the educational background of the board of commissioners, the frequency of audit committee meetings, CSR expenditures, and firm size all influence financial performance. However, when tested individually, only intellectual capital has a significant positive effect on financial performance. In contrast, the proportion of independent commissioners, the educational background of the board of commissioners, the frequency of audit committee meetings, CSR costs, and firm size do not have a significant impact on financial performance.
The Effect of Earnings Management and Dividend Policy on Company Performance: The Moderating Role of Corporate Governance Quality Widiyati, Dira Ayu; Wijayati, Fitri Laela
Proceedings International Conference on Education Innovation and Social Science 2025: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study was conducted to determine the effect of earnings management and dividend policy on company performance with the quality of corporate governance as moderation in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This study uses quantitative methods with a population of 38 companies and a sample of 190 observation data. The results of this study indicate that earnings management has no significant effect on company performance, dividend policy has no significant effect on company performance, and the quality of corporate governance, which is used as a moderating variable, cannot moderate earnings management and dividend policy.
Co-Authors Dita Melinda Dwi Indah Ratna Sari Fahri Ali Ahzar Finka Febrianingrum Hargiani, Fransisca Xaveria Ilham Bangkit Priambudi Imanda Firmantyas Putri Pertiwi Mahartantia, Nur Hidayah Ganda Melinda, Dita Nur Fatikasari, Maghfira Nur Hidayah Ganda Mahartantia Pertiwi, Imanda Firmantyas Putri Puspitosari, Indriyana Rohmah Suryani Suryani, Rohmah Ulil Albab Wahyu Pramesti Widiyati, Dira Ayu Winfiyani, Asifah