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Wijaya, S.Y.
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Social Sciences Other

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PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA KONDISI KEDARURATAN PANDEMI COVID-19 Baihaqi, Naufal; Geraldina, I.; Wijaya, S.Y.
Jurnal Akunida Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i1.4512

Abstract

This study aims to determine the effect of capital structure on value in the emergency conditions of the covid-19 pandemic emergency in basic materials, consumer cyclicals, non-cyclical consumer, healthcare and industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research is a type of quantitative research using secondary data in the form of the company's annual report. Fixed Effect Model (FEM) with panel data regression was used in this study using STATA version 16. Capital structure has no significant effect on firm value, the covid-19 pandemic is not able to moderate capital structure on firm value, while the control variable, namely firm size, has a significant negative effect. on firm value and profitability have a significant positive effect on firm value.
PENGARUH KARAKTERISTIK DAERAH DAN OPINI AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH Salfadhilah, Alma; Sumardjo, M.; Wijaya, S.Y.
Jurnal Akunida Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i1.4513

Abstract

This research aims to analyze the effect of regional wealth, regional depend, total assets, and audit opinion. In this research, the population is the district/city on Kalimantan Island during the priode 2015 to 2019. This research used the Purposive Sampling and testing the hypothesis was through multiple linear regression using SPSS. The test results obtained that the regional wealth negatively significant, regional depend did not significant affect, total assets has a significant positif, and audit opinion has a significant positive on the level of LKPD disclosure.
Co-Authors Baihaqi, Naufal Geraldina, I. Salfadhilah, Alma Sumardjo, M.