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All Journal Jurnal Akuntansi & Auditing Indonesia MUQTASID Riset Akuntansi dan Keuangan Indonesia Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi 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 BISNIS : Jurnal Bisnis dan Manajemen Islam
Fitri Laela Wijayati
UIN Raden Mas Said Surakarta
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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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

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

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.
KEBERAGAMAN GENDER DAN DAMPAKNYA TERHADAP FEE AUDIT DAN AUDIT REPORT LAG Kurniawan, Chandra; Rahmawati, Aryani Intan Endah; Wardani, Marita Kusuma; Wijayati, Fitri Laela
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2026): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v15i1.2792

Abstract

ABSTRAKPenelitian ini dilatarbelakangi oleh meningkatnya fenomena keterlambatan penyampaian laporan keuangan auditan di Bursa Efek Indonesia serta variasi fee audit antar perusahaan yang tidak sepenuhnya dapat dijelaskan oleh faktor tradisional. Penelitian ini dirancang untuk mengevaluasi pengaruh gender ketua audit, gender komite audit, dan gender CEO terhadap besaran fee audit serta Audit Report Lag (ARL) pada entitas non-keuangan yang tercatat di Bursa Efek Indonesia. Pendekatan penelitian bersifat kuantitatif, menggunakan data panel dan dianalisis melalui teknik regresi data panel. Sampel ditentukan menggunakan metode purposive sampling berdasarkan kriteria ketersediaan data selama periode pengamatan berjumlah 1.254 observasi. Hasil penelitian menunjukkan bahwa hanya gender komite audit yang berpengaruh negatif terhadap audit report lag, yang menunjukkan bahwa keberadaan perempuan dalam komite audit berkontribusi terhadap percepatan penyelesaian audit. Secara teoretis, temuan ini menunjukkan bahwa pengaruh gender dalam tata kelola bersifat kontekstual dan lebih relevan pada dimensi proses dibanding dimensi harga audit. Secara aplikatif, temuan ini memberikan implikasi penting bagi entitas korporasi maupun regulator untuk mendorong keberagaman gender dalam komite audit guna meningkatkan ketepatan waktu pelaporan keuangan.ABSTRACTThis study is motivated by the increasing phenomenon of delayed submission of audited financial statements on the Indonesia Stock Exchange and the variation in audit fees across firms that cannot be fully explained by traditional factors. This research is designed to examine the effect of audit committee chair gender, audit committee gender, and CEO gender on audit fees and Audit Report Lag (ARL) in non-financial firms listed on the Indonesia Stock Exchange. The study adopts a quantitative approach using panel data, analyzed through panel regression techniques. The sample is selected using purposive sampling based on data availability criteria, resulting in 1,254 observations over the observation period. The findings indicate that only audit committee gender has a negative effect on audit report lag, suggesting that the presence of women in audit committees contributes to faster completion of the audit process. Theoretically, these findings suggest that the influence of gender in corporate governance is context-dependent and more relevant to process-related outcomes than to audit pricing. Practically, the results provide important implications for corporations and regulators to encourage gender diversity in audit committees in order to improve the timeliness of financial reporting.
DAMPAK UKURAN KORPORASI TERHADAP AUDIT FEE: KOMPARASI DI INDONESIA DAN MALAYSIA Pramesti, Wahyu; Mahartantia, Nur Hidayah Ganda; Wijayati, Fitri Laela
BISNIS Vol 6, No 1 (2018): Bisnis
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v6i1.3854

Abstract

The aims of this study is to analyse the equalty of coeficient regression of corporation size on audit fee in Indonesia and Malaysia. Sample used in this study is companies who listed in BEI and Bursa Malaysia during 2013 – 2016. Using Chow Test to testing the equality of coeficient regression of corporate size on audit fee between Indonesia and Malaysia.Comparing the equality of coeficient regression of corporate size on audit fee in Indonesia and Malaysia. The result of this study show that corporation size has impact on audit fee in Indonesia and Malaysia.
Financial Value, Strategic Value And Macroeconomic Value Bank Shariah Di Indonesia Wijayati, Fitri Laela; Melinda, Dita
BISNIS Vol 5, No 1 (2017): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v5i1.2949

Abstract

The purpose of this study is to indentified drivers that have relationship with performance value in Indonesian Sharia Bank as an alternative to measure syariah bank performace. This study try to gived an alternative measurement sharia bank’s performance based on internal aspect and eksternal aspect which are may haved been relationship in sharia bank performance. The sample of this study is Indonesian sharia bank which used panel data in periode 2010-2015. This study found there is relationship between financial,strategic value and macroeconomy have relationship to sharia bank performance and only zakat Performance ratio and Sohibul Maal Welfare Ratio have significant relationship with sharia bank performance
Co-Authors Aryani Intan Endah Rahmawati Chandra Kurniawan, Chandra 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 Mahartantia, Nur Hidayah Ganda Marita Kusuma Wardani Melinda, Dita 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