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All Journal Jurnal Akuntansi & Auditing Indonesia MUQTASID 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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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.
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