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All Journal AKUNTABILITAS Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Asuhan Kesehatan Jurnal Ilmiah Ilmu Kebidanan dan Keperawatan Arena Hukum MIX : Jurnal Ilmiah Manajemen Public Health of Indonesia Perisai : Islamic Banking and Finance Journal JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan ACCRUALS (Accounting Research Journal of Sutaatmadja) JIA (Jurnal Ilmiah Akuntansi) Journal of Accounting Auditing and Business Jurnal Abdi Masyarakat (JAM) Dinasti International Journal of Management Science Amalee: Indonesian Journal of Community Research & Engagement Jurnal Ners The Indonesian Journal of Accounting Research Jurnal ABDIKU LEGAL BRIEF Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Kesehatan Tambusai Jurnal EduHealth International Journal of Economics, Business, and Entrepreneurship (IJEBE) Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan MOVE: Journal of Community Service and Engagement Journal of Islamic Economics and Social Science (JIESS) Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Social Research Jurnal Cakrawala Ilmiah Maksigama : Jurnal Ilmiah Hukum Universitas Wisnuwardhana Malang Journal of Accounting and Finance Management (JAFM) Media Riset Akuntansi Auditing & Informasi Akses : Journal of Public and Business Administration Science Jurnal Sastra Indonesia Eduvest - Journal of Universal Studies Jurnal Magister Hukum Perspektif ABDIMASNU: Jurnal Pengabdian kepada Masyarakat JOURNAL OF Mother and Child Health Concerns Journal of Community Service and Society Empowerment Advances In Social Humanities Research International Journal of Indonesian Business Review Jurnal Medika: Medika International Journal of Nursing Information Bhakti Sabha Nusantara Economics & Islamic Finance Journal International Journal of Educational Qualitative Quantitative Research Holistik Jurnal Kesehatan JURNAL INSAN CENDEKIA JURNAL ILMIAH KESEHATAN Asuhan Kesehatan Jurnal Ilmiah Ilmu Kebidanan dan Keperawatan
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Journal : AKUNTABILITAS

PERAN LIFE CYCLE STAGE DALAM MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DISCLOSURE DAN NILAI PERUSAHAAN Arif Pujianto; Wiwik Utami; Istianingsih Sastrodiharjo
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.461 KB) | DOI: 10.15408/akt.v9i1.3588

Abstract

The purpose of this study was to identify interactive effect of the life cycle stage on the relationship of intellectual capital disclosure and corporate value. Components of intellectual capital disclosure  is human capital disclosure, structure capital disclosure and customer capital disclosure. Life cycle stage was interest  to be reviewed as there are differences finding on previous research.The population were manufacturing companies listed on the Indonesia Stock Exchange during the period 2009 – 2011.Based on purposive sampling there were 70  companies was selected. The multiple regression method was used to analyze the interactive effect. The results of this study demonstrate that Life cycle stages not  moderates the relationship of intellectual capital disclosure and corporate value. This finding has an important role in the management accounting literatureDOI: 10.15408/akt.v9i1.3588
STUDI KINERJA PT BNI SYARIAH SESUDAH PEMISAHAN (SPIN OFF) DARI PT BANK BNI (PERSERO) TBK Achmad Chotib; Wiwik Utami
Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.376 KB) | DOI: 10.15408/akt.v7i2.2661

Abstract

The purpose of this study was to analyze the performance of BNI Syariah beforethe spin-off compared with after the spin-off and to analyze the performance of BNI Syariahafter the spin-off compared with the performance of BJB Syariah after the spin off. Both of theperformance analysis based on CAR, NPF, NPM, ROA, ROE, and FDR. The study wasconducted by using analysis Paired Sample T-Test and analysis Independent Sample T-Test.The results showed that the performance of BNI Syariah before and after the spin-off does notdifference significantly. Likewise for the comparation of BNI Syariah and BJB Syariah afterspin off, some ratios (NPF, NPM, ROA, ROE) did not differ significantly with probabilitygreater than 0.05, and for CAR and FDR, there was a significant difference with probabilitylower than 5 percentDOI: 10.15408/akt.v7i2.2661
Co-Authors Achmad Chotib Afandi , Agus Ari Agung Susanti, Dwi Agus Ari Afandi Agustin Fadjarenie Agustin, Andhika Permana Ahmad Badawi Saluy Ahmad Maftukhin Alfina, Alfina Maharani Alvanny, Laura Vidya Amilin , ANDI AGUNG F, ANDI Anees Janee Ali Anwar Allah Pitchay, Anwar Allah Ardani, Pepy Saudia Ari Afandi, Agus Arif Pujianto Astuti , Novia Dwi Atmaja, Muhammad Zain Satria Augustina Kurniasih Aulia, Nadia Anggi Azizah, Amilia Nur B, Ainu Rofiq Bambang Santoso Marsoem Bin Rahmad, Khozaeni Chintya Dewi, Cindy Daito, Apollo Dioso, Regidor III Doktoralina, Caturida Meiwanto Dwi Agung Susanti, Dwi Agung Susanti Dwi Asih Surjandari Eka Lestari, Waffani Eko Widianarko Kusnadi ENDRI ENDRI Erna Setiany Eva Riantika Ratna Palupi Fadila, Ratih Fitri Indriawati Fitriani Lubis Habibi, Hafid Haris Prasetyo Hadi Santoso Hassan, Datin Dr. Hafizah Che Huda, Akhmad Ilmi, Azzahra Nikmtaul Imam Wahyudi Indrawan, Imam Wahyudi Indriani, Ririn Isnaini Munfarida , Aulia Istianingsih Sastrodiharjo, Istianingsih I’is Intan Putri Hulu Jita, Dey Kristiawan, Indria Kusmiyati, Yeni Kustyarini, Kustyarini limgiani Lin Oktris Lucky Nugroho Luluk, Sri Mappayunki, Ratna Marcella, Rini Mariyam Chairunisa Meryem Afoukane MIP, Evita Muafida, Nabiatul Mudji Rahayu Muhammad Faisal Sofa, Muhammad Muhammad, Zikri Mukhammad Soleh Mulyani, Susi Dwi Munfarida, Aulia Isnaini Murni Hartini, Windadari Muslima Isnanda Putri, Evita Mustika, Ulfa Dyah Mutia Wahyuningsih Narendraputra, Faiz Nita Yuliana Nukhan Wicaksono Pribadi Nur Azizah Nur Laila Rahmawati, Nur Nur Wachidah Yulianti, Nur Wachidah Nurhaliza, Puteri Ayu Nurjayanti, Nanik Nurul Hidayah Nuryanti, Titik Palupi, Hendri Poodar, Sandeep Putri Hulu, I’is Intan Putri Jihandini, Aida Putri, Evita Muslima Isnanda Rahmawati Rahmawati, Rahmawati Rashid, Norhashima Abd Ratu, Iwan Pura Tagu Riantika Ratna Palupi, Eva Rini Rini RINI RINI Riyani, Arum Rohmawati, Indah Ronny Andesto S, Raffiky Pinandia Santoso, Sigid Budi Sembiring, Rinawati Setianto, Rony Sholikhah, Mar'atus Sinda Eria Ayuni Siti Patonah Soeltanto, Taufiq Soliyah Wulandari Sri Mulyani Suci Arsita Sari Suharmadi Suharmadi Suryadharma Sim Sustamy, Raffiky Pinandia Tamliha, Suzanah binti Tatang Ari Gumayanti Taufik Akbar Titik Aryati Tri Rahayuningsih Tri Wulan Sundari Triyana, Kholish Fajri Vebry Resky Aulia Domo Widodo Widodo Widodo Widodo Widyaningsih, Vania Wieta Chairunesia Wirotomo, Heristiawan Aryo WIWIK MUHIDAYATI, WIWIK Yusoff, Yusliza Mohd Zubir Azhar Zuha Rosufila