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All Journal Jurnal EMT KITA Jurnal Equity AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) EBID:Ekonomi Bisnis Digital Equity
Dewi, R Rosiyana
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Intellectual Capital, Managerial Entrenchment dan Firm Performance Terhadap Financial Statement Fraud Claudia, Hadijah Ayu; Dewi, R Rosiyana
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1545

Abstract

This study aims to analyse the effect of Intellectual Capital, Managerial Entrenchment, Profitability, and Leverage on Financial Statement Fraud. A quantitative approach is used in this study. The financial statements of companies traded on the Indonesia Stock Exchange (IDX) are used as a source for secondary data collection in this study by focusing on the Consumer NonCyclicals sector covering 2019 to 2022. Sampling was carried out using purposive sampling method with a final number of 51 companies included as samples in this study. So that this study produced a total of 204 data samples. The analysis method used by researchers is the Logistic Regression method. From the results of the research that has been done, it shows that the Intellectual Capital Variable has no effect on Financial Statement Fraud, while the Managerial Entrenchment Variable has no effect on Financial Statement Fraud. Meanwhile, the Profitability Variable has a negative effect on Financial.
Green Innovation, Green Intellectual Capital, and Organizational Green Culture on Competitive Advantage: Evidence from High-Profile Sector Companies in Indonesia Dewi, R Rosiyana; Ananda, Salwa Utami
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i1.8116

Abstract

This research aims to assess the effects of Green Innovation, Green Intellectual Capital, and Organizational Green Culture on Competitive Advantage. A quantitative approach is used, relying on secondary data. The sample consists of companies listed on the Indonesia Stock Exchange that have a high-profile status in sectors including energy, basic materials, industrials, consumer non-cyclical, consumer cyclical, and healthcare from 2020 to 2022. Purposive sampling was employed to select the sample. Over the last three years, 55 companies contributed to a total of 165 research samples. The study utilized panel data regression analysis with the help of Econometric Views (EVIEWS) 12 software. The results show that Green Innovation, Green Relational Capital, and Organizational Green Culture have a positive impact on Competitive Advantage. Conversely, Green Human Capital and Green Structural Capital did not have an effect on the company’s Competitive Advantage. Keywords: Competitive Advantage, Green Innovation, Green Intellectual Capital, Organizational Green Culture.
PENGARUH INTELLECTUAL CAPITAL, PERTUMBUHAN PERUSAHAAN DAN KAPABILITAS TEKNOLOGI TERHADAP NILAI PERUSAHAAN Pratiwi, Ragil Sandra; Dewi, R Rosiyana
EBID: Ekonomi Bisnis Digital Vol 3, No 1 (2025): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v3i1.362

Abstract

The objective of this study is to ascertain the impact of intellectual capital, company growth, and information technology capabilities on firm value. The sampling method employed was purposive sampling, which yielded a total of 42 companies from the following sectors: cyclical, non-cyclical, and industrial. These companies were listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. The study employs a purposive sampling method and multiple linear regression with SPSS data test software for testing. The results indicate that intellectual capital has a positive effect on firm value, company growth has a positive effect on firm value, and information technology capabilities have no effect on firm value.
PENGARUH GREEN INNOVATION, ENVIRONMENTAL DISCLOSURE DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN Nugroho, Ridwan; Dewi, R Rosiyana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5442

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh komite audit, Environmental Disclosure, dan Green Innovation terhadap nilai perusahaan. Penelitian ini menggunakan metodologi kuantitatif dan data sekunder berupa Laporan Tahunan dan Laporan Keberlanjutan 2021–2023 pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI). Purposive sampling digunakan untuk pengambilan sampel, dan sebanyak 155 dimasukkan dalam sampel penelitian dengan menggunakan unbalance pool (data panel tidak seimbang). Statistik deskriptif, analisis regresi linier data panel, pengujian asumsi klasik, dan pengujian hipotesis semuanya digunakan dalam penelitian ini. Temuan penelitian ini menunjukkan bahwa green innovation meningkatkan nilai perusahaan. Nilai perusahaan tidak terpengaruh oleh environmental disclosure. Ukuran perusahaan dipengaruhi secara positif oleh komite audit. Menggunakan variabel profitabilitas dan ukuran perusahaan sebagai kontrol.
Pengaruh Penerapan Akuntansi Lingkungan, Biaya Lingkungan, dan Tata Kelola Perusahaan terhadap Biaya Modal Ramadhan, Muhammad Andika; Dewi, R Rosiyana
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.880

Abstract

This research aims to examine the influence of environmental accounting, environmental costs and corporate governance on capital costs. The independent variables used in this research are Environmental Accounting, Environmental Costs, and Corporate Governance. Meanwhile, the Dependent Variable in this research is Capital Cost. The analytical method used in this research is multiple linear regression analysis with purposive sampling technique. In this research, the author used secondary data taken from annual reports and sustainability reports of non-banking sector companies listed on the Indonesia Stock Exchange for 2019-2022. From the results of the research that has been carried out, it is concluded that environmental accounting variables, environmental costs and corporate governance have a negative effect on the cost of capital.
Analisis Hubungan antara Tax Haven Affiliation, Firm Size, Profitability dan Country-By-Country Reporting terhadap Tax Avoidance Rochmaniati, Widya; Dewi, R Rosiyana
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.898

Abstract

This study investigates the influence of the relationship between tax haven affiliation, firm size, profitability, and Country-by-Country Reporting on tax avoidance. The population in this study is from energy sector listed in IDX at 2019 until 2023 period. Sample was chosen using purposive sampling method, resulting in a size of 183. The data used in this research is secondary data that was analyzed using descriptive and inferential data analysis techniques with a panel data regression model. The results of research conducted using the EViews 12 application show that profitability and Country-by-Country Reporting have an influence on tax avoidance, while tax haven affiliation and firm size have no influence on tax avoidance.
Pengaruh Pengungkapan Kinerja Keberlanjutan, Efisiensi Operasional dan Leverage terhadap Stabilitas Keuangan Katiandagho, Intishar Ghinawijaya; Dewi, R Rosiyana
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.927

Abstract

This study aims to test and analyze the impact of Sustainability Dimension Disclosure consisting of Economic Dimension, Social Dimension, and Environmental Dimension as well as Operational Efficiency and Leverage on the Financial Stability of Energy Sector Companies in Indonesia. The assessment of the quality of the hunting dimension is carried out using the POJK Number 51 / POJK.03 / 2017 assessment index, Operational Efficiency is obtained by looking at the proportion of operational expenses to operational income while Leverage is obtained using the DAR calculation. This study is based on an analysis of panel data on the desire performance indicators and financial data of 65 Energy Sector Companies listed on the Indonesia Stock Exchange during 2021-2023. All data are obtained from the Sustainability Report and Integrated Annual Report, while financial data are obtained from the Financial Statements. The results found that Disclosure of Economic, Social, and Environmental Dimensions as well as Operational Efficiency have no effect on Financial Stability, but Leverage has a significant negative effect on Financial Stability.
Green Innovation, Green Intellectual Capital, and Organizational Green Culture on Competitive Advantage: Evidence from High-Profile Sector Companies in Indonesia Dewi, R Rosiyana; Ananda, Salwa Utami
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i1.8116

Abstract

This research aims to assess the effects of Green Innovation, Green Intellectual Capital, and Organizational Green Culture on Competitive Advantage. A quantitative approach is used, relying on secondary data. The sample consists of companies listed on the Indonesia Stock Exchange that have a high-profile status in sectors including energy, basic materials, industrials, consumer non-cyclical, consumer cyclical, and healthcare from 2020 to 2022. Purposive sampling was employed to select the sample. Over the last three years, 55 companies contributed to a total of 165 research samples. The study utilized panel data regression analysis with the help of Econometric Views (EVIEWS) 12 software. The results show that Green Innovation, Green Relational Capital, and Organizational Green Culture have a positive impact on Competitive Advantage. Conversely, Green Human Capital and Green Structural Capital did not have an effect on the company’s Competitive Advantage. Keywords: Competitive Advantage, Green Innovation, Green Intellectual Capital, Organizational Green Culture.
Co-Authors Ananda, Salwa Utami Claudia, Hadijah Ayu Katiandagho, Intishar Ghinawijaya Nugroho, Ridwan Pratiwi, Ragil Sandra Ramadhan, Muhammad Andika Rochmaniati, Widya