Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Journal of International Conference Proceedings

THE EFFECT OF INTELLECTUAL CAPITAL AND CORPORATE SOCIAL RESPONSIBILITY ON FIRM VALUE Ni Made Sunarsih; Ni Putu Shinta Dewi
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.465

Abstract

Company value is a certain condition that has been achieved by the company, which describes the investor's perception of management's performance in managing the company. The long-term goal of the formation of a company is to maximize the value of the company, by increasing the prosperity of the owners or shareholders (stakeholders). The higher the stock price of a company, the higher the profit of the stakeholders, which is reflected in the higher value of the company. In this study the value of the company is proxied by Price to Book Value (PBV). This study aims to determine the Effect of Intellectual Capital and Corporate Social Responsibility on the Value of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) during the period 2015-2017. The total sample of this study is 204 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Determination of samples using purposive sampling method. The analysis technique used is multiple linear analysis.The results of this study indicate that the variables of Intellectual Capital and Corporate Social Responsibility have a positive effect on firm value (PBV).
Independence, Time Budget Pressure, Audit Fee and Workload on Audit Quality as The Impact of Covid-19 Munidewi, Ida Ayu Budhananda; Sunarsih, Ni Made; Widyantari, Ida Ayu Made
Journal of International Conference Proceedings Vol 3, No 4 (2020): Proceedings of the 8th International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v3i4.1011

Abstract

This study aims to determine the effect of independence, time budget pressure, audit fees, workload on audit quality as the impact of Covid-19 pandemic on audit firms registered in IAPI Bali. The population of this research are all auditors in 16 audit firms registered in IAPI Bali. This research involved 114 respondents selected by a purposive sampling method with criteria of one-year minimum of service in audit firms. The data were analyzed with multiple linear regression. The results showed that independence has a positive significant effect on audit quality; time budget pressure, audit fees and workloads have no significant effect on audit quality.