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All Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Kredibel: Jurnal Ilmiah Manajemen Akuntabel: Jurnal Ilmiah Akuntansi
Baiq Desthania Prathama
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Akuntan dan Akuntansi Dalam Peran Cipta Realitas Sosial dengan Nilai-Nilai Etika Nursanty, Ida Ayu Nursanty; Endang Kartini; Yusi Faizatul Octavia; Baiq Desthania Prathama
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i1.989

Abstract

This study aims to examine accountants and accounting in the role of creating social reality with ethical values. This research uses a spiritualist-rationalist paradigm. The researcher highlights that when the social reality that is created is a social reality that is dry with ethical values, then this kind of social reality will have a big influence in shaping individual behavior to behave the same as the "color" of social reality that binds it, namely behavior that is dry with ethical values. (non-ethical behavior). This behavior can of course change if the social reality that surrounds it, namely social reality which is loaded with ethical values, is very conducive to directing this behavior towards ethical behavior. An accountant with a dynamic mind can make big changes in his profession. This study uses contemplation and deconstruction approaches. The contemplation approach is to carry out a rational thought involving "conscience" about the reality created by modernity. And carrying out deconstruction means inserting "the other" (which so far in modernism's view is in a marginal position) into an orbit that must or obeys, is taken into account is something that really needs to be done in the field of accounting. Contemplation and deconstruction can help accountants to make accounting changes more humane.
Pengaruh Struktur Modal Dan Struktur Kepemilikan Terhadap Profitabilitas Perusahaan Pembiayaan Leasing Yang Terdaftar Di BEI Tahun 2019-2021 Putri Anjarsari; Indah Ariffianti; Baiq Desthania Prathama
Kredibel: Jurnal Ilmiah Manajemen Vol. 3 No. 2 (2024): Vol. 3 No. 2 Desember 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to determine the influence of capital structure and ownership structure on the profitability of leasing finance companies listed on the Indonesia Stock Exchange in 2019-2021. This type of research is associative with a sampling technique using purposive sampling. The total sample is 13 companies and the number of observations is 39 companies. The analytical method used is multiple linear regression analysis. The results of the multiple linear regression analysis are Y = -32.564 + 0.405 X1 + 1.931 X2. Based on the research results, it shows that partially the capital structure variable (DER) with a significance value of 0.000<0.05 shows that it has a significant effect on profitability. On the other hand, partial ownership structure (INST) with a significance value of 0.571>0.05 has no significant effect on profitability. Simultaneously, capital structure (DER) and ownership structure (DER) with a significance value of 0.000<0.05 have a significant effect on profitability (ROE). Among the capital structure (DER) and ownership structure (INST) variables, the most dominant influence is the capital structure variable (X1) with a beta coefficient value of 0.737.
Pengaruh Intellectual Capital Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2018-2021 Feri Wahyudi; Widowati; Baiq Desthania Prathama
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2024): Vol. 3 No. 2 Desember 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to determine the effect of intellectual capital which is proxied by VAICTM and good corporate governance which is proxied by the audit committee on company performance which is proxied by Return On Assets (ROA). The population in this study were banking companies listed on the Indonesia Stock Exchange in 2018-2021 using a purposive sampling technique using the criteria of banking companies that published financial reports in 2018-2021. The data analysis technique used in this research uses multiple linear regression analysis. The results of this research show that partially intellectual capital as proxied by VAICTM has an effect on company performance. Meanwhile, good corporate governance as proxied by the audit committee has no effect on company performance. The results of this research also show that the independent variables, namely intellectual capital and good corporate governance, are able to influence the dependent variable, namely company performance, by 32.4%, while the remaining 67.6% is influenced by other variables not used in this research.
Co-Authors Ariffianti, Indah Endang Kartini Feri Wahyudi Nursanty, Ida Ayu Nursanty Putri Anjarsari WIDOWATI Yusi Faizatul Octavia