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Patricia Diana
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Green Business as a Moderating Variable for Financial Ratios and Firm Value Chermian Eforis; Patricia Diana; Karina Harjanto
Conference Series Vol. 3 No. 2 (2021): International Conference on Global Innovation and Trends in Economy 2021
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/conferenceseries.v3i2.606

Abstract

According to the Environmental Performance Index (EPI), Indonesia is listed at 133, from 180 countries in the world. The Ministry of Environment and Forestry of the Republic Indonesia has established a company performance rating, namely, PROPER, whose assessment aspect is almost equal to EPI such as environmental permits, water and air pollution, and waste management. The purpose of this research is to see the effect of profitability, solvency, and liquidity toward firm value with PROPER rating as a moderation variable. Research was conducted over 45 companies in Indonesia from 2015-2019 using multiple regression analysis. The results showed profitability and solvency had positive significant effect on the firm value. Meanwhile, liquidity had negative significant effect towards firm value. PROPER rating positively moderates the effect of profitability and solvency on firm performance. However, it negatively moderates the effect of liquidity towards firm value.
Implementasi Tata Kelola Perusahaan Terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan di Indonesia Patricia Diana
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 7 No 2 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.13 KB) | DOI: 10.31937/akuntansi.v7i2.177

Abstract

Indonesia as one of developing countries should prepare for intense business competition in international market by continuously improving their financial performance which reflected by profitability enhancement. In order to achieved this goals, companies should build synergic relationship between stakeholders. Implementation of corporate governance is believed can assist companies in improving firm value by minimizing cost and maximize companies’ profit. This study aims to investigate the effect of corporate governance implementation on Indonesian companies. Corporate Governance Perception Index (CGPI) which establish by Indonesian Institute of Corporate Governance (IICG) used as proxy for corporate governance implementation, and ROA used as proxy for firm value. All the data obtain from Indonesia Stock Exchange (IDX) database and period 2008 to 2012 used as observation period. The result show that implementation of corporate governance has significant effect with firm value proxy by ROA. This study also concludes that market will be more concern on CGPI which generated through documentation and presentation indicators and also observation indicators rather than self-assessment indicators. This indicates that market would trust the information which comes from independen external parties. The result will be useful for investor in making their investment decision which based on profitability consideration. Keywords: Corporate Governance, CGPI, ROA, profitability
EARNINGS PERSISTENCE : THE INFLUENCE OF CORPORATE STRUCTURE AND PERFORMANCE VOLATILITY (STUDY AT KOMPAS 100 FOR 2020 – 2023) patricia diana; Gabriel Brian Lawe Ike Leyn
Ultimaccounting Jurnal Ilmu Akuntansi Vol 18 No 1 (2026): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v18i1.4352

Abstract

Introduction/Main Objectives: Earnings persistence is an important indicator that reflects a company’s ability to manage its resources effectively in order to generate sustainable profits in the future. Persistent earnings provide useful information for corporate decision-making, particularly in formulating strategic policies, and for investors in evaluating investment opportunities. This study employed a purposive sampling method, with the research sample consisting of companies consistently listed in the Kompas100 Index during 2020–2023. The study used secondary data obtained from companies’ financial statements, which were analyzed using multiple linear regression. The novelty of this study lies in the measurement of the market concentration variable, which is constructed by comparing the scale of the sample company with that of firms in the same industry, thereby allowing the company’s size to be interpreted proportionally relative to comparable industry peers. The results indicate that sales volatility has a significant negative effect on earnings persistence, while market concentration has a significant positive effect. In contrast, ownership concentration and operating cash flow do not have a significant effect on earnings persistence. Simultaneously, sales volatility, ownership concentration, market concentration, and operating cash flow have a significant effect on earnings persistence. Keywords: Earnings Persistence; Market Concentration; Operating Cash Flow; Ownership Concentration; Sales Volatility
Co-Authors Chermian Eforis Gabriel Brian Lawe Ike Leyn Karina Harjanto