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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana EKSPANSI Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Mitra Manajemen Journal of Humanities and Social Studies JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Kontemporer AMMA : Jurnal Pengabdian Masyarakat E-JURNAL AKUNTANSI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
MUHAMAD MUSLIH
Universitas Telkom
Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences Other

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PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KINERJA INTELLECTUAL CAPITAL TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL Mirza Masita; Willy Sri Yuliandhari; Muhamad Muslih
E-Jurnal Akuntansi Vol 18 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

In the era of globalization, intellectual capital is a concern to academics and practitioners because it can be a tool to determine the value of the company. Intellectual capital is regarded as the hidden value which is located between the book value and market value. This study aimed to analyze the the audit committee characteristics and intellectual capital performance on the disclosure of intellectual capital. Characteristics of the audit committee that is used in this research are size of the audit committee, number of audit committee meetings, and financial expertise of audit committees.The population in this study is a state-owned company went public listed on the Stock Exchange the period 2011-2014. The sample selection technique using purposive sampling and acquired 15 companies that were included with the period of 4 years in order to get 60 samples were observed. This research analyzed the annual reports of companies using content analysis. Methods of data analysis in this study is panel data regression using software Eviews 8.0.The results showed that the variable size of the audit committee, number of audit committee meetings,  financial expertise of audit committees and intellectual capital performance simultaneously significant effect on intellectual capital disclosure while partially intellectual capital performance does no effect on intellectual capital disclosure.
CORPORATE VALUES: GOVERNANCE, RISK, COMPLIANCE (GRC) AND LEVERAGE Muhamad Muslih; Ambel Meynisa
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.14480

Abstract

Integrating Islamic banking into Indonesia’s broader financial system could provide valuable insights into the challenges and opportunities associated with traditional banking practices with Sharia-compliant values. This research examined the effect of Governance, Risk, Compliance, and leverage on the corporate value of Islamic Commercial Banks in Indonesia from 2018-2022, with size, age, and profitability as control variables. The research utilized panel data regression on 11 purposively sampled banks, and it found that GRC and leverage significantly affected corporate value simultaneously. Moreover, the board of directors and Sharia Supervisory Board negatively affected corporate value, while the audit committee and leverage had a positive effect. Corporate size and age significantly affected corporate value, whereas profitability did not. The research underscored the importance of GRC and leveraged in determining corporate value and calls for additional research to assist the investor in making informed decisions and evaluating potential investments in the Islamic financial sector.
Board Size, Ownership Diffusion, Gender Diversity, Media Exposure, dan Pengungkapan Corporate Social Responsibility (Studi Kasus pada Perusahaan Indeks SRI-KEHATI yang terdaftar di Bursa Efek Indonesia Periode 2013-2017) Lusia Revika Septianingsih; Muhamad Muslih
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1995

Abstract

This study aims to analyze the effect of board size, ownership diffusion, gender diversity, and media exposure to CSR disclosure. The population in this study is the SRI-KEHATI index company listed on the Indonesia Stock Exchange during 2013-2017. The total sample obtained using purposive sampling technique is as many as 50 samples, consisting of 10 companies for 5 years. The analysis technique used in this study is panel data regression analysis.The results of the study show that partially, the board size affects the disclosure of corporate social responsibility and results in a negative direction. Meanwhile, ownership diffusion, gender diversity, and media exposure have no effect on disclosure of corporate social responsibility. Keywords: Board Size, Corporate Social Responsibility Disclosure (CSRD), Gender Diversity, Media Exposure, and Ownership Diffusion.
Co-Authors Akhmad Nurul Huda Alissa Affiah Ambel Meynisa Aretha Xaviera Aretha Xaviera Cut Dewi Shafira Deannes Isynuwardhana Divna Putri Kusuma Dzaka' Nazzala Tamma Farida Titik Kristanti Fera Anastasia Lungkang Gabriel Naomi Rumondang Arina Simangunsong Gita Berliana Febrianti Hanifah Khairunnisa Masri Hery Widijanto Inggit Pangesti Nirmanggi Jihan Fijria Rahmadhiany Khairunnisa Khairunnisa KURNIA KURNIA Leny Suzan Lusia Revika Septianingsih Mirza Masita Namira Salsabila Ardiwinata Nisha Octarina Prima Insan Kumala Rahmawati Kartikasari Trias Anggundini Wahdan Arum Inawati Willy Sri Yuliandhari