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All Journal Jurnal Keuangan dan Perbankan Research In Management and Accounting (RIMA) Studi Akuntansi dan Keuangan Indonesia (SAKI) Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
S. Patricia Febrina Dwijayanti
Universitas Katolik Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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INTELLECTUAL CAPITAL DISCLOSURE IN BANKING COMPANY AT INDONESIA STOCK EXCHANGE Wijayanti, Calvina; Purwanto, Adriana Marini; Dwijayanti, S. Patricia Febrina
RIMA - Research In Management and Accounting Vol 2, No 2 (2019): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i2.2605

Abstract

Intellectual capital is one of intangible asset’s component that can provide an added value to the company. Intellectual capital disclosure in the company’s annual reports can help to provide a complete information for investors in predicting the performance of the company for making an economic decisions. In addition, intellectual capital disclosure can also show the good performance of a company to attract investors. Intellectual capital disclosure can be affected by several factors, such as leverage, profitability, company age, and listing age. This study aims to obtain empirical evidence and analyze the effect of leverage, profitability, company age, and listing age on intellectual capital disclosure. The sample used in this study are banking companies listed in Indonesia Stock Exchange. The number of samples in this study are 95 companies and selected using purposive sampling. Hypothesis testing are using multiple linear regression analysis. Based on the results of the hypothesis testing, the results of this study show that profitability, company age, and listing age have a significant positive effect on intellectual capital disclosure, while leverage have no significant effect on intellectual capital disclosure.
FEMALE REPRESENTATION, CORPORATE GOVERNANCE, AND EARNING MANAGEMENT IN INDONESIAN NON-FINANCIAL FIRMS Gunawan, Erick Teofilus; Sofian, Sofian; Wijaya, Hendra; Dwijayanti, S. Patricia Febrina
RIMA - Research In Management and Accounting Vol 4, No 2 (2021): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i2.3462

Abstract

This study analyzes the effect of female directors, managerial ownership, female audit committee, audit committee size, independent commissioners, board size on earnings management in Indonesian Non-Financial Firms.  The sample of this study consist of 291 non-financial firms over the period 2015-2017. This study measures earnings management using discretionary accruals. The data were analyzed using multiple regression. This study found that audit committee size negatively affects earnings management. This study also found that female directors, managerial ownership, female audit committee, independent commissioners, and board size do not affect earnings management. This study contributes to the important of audit committee as corporate governance mechanisms to reduce earnings management.
Female in board and earnings management: Evidence in Indonesia non-financial firms Sofian Sofian; S, Patricia Febrina Dwijayanti; Hendra Wijaya
Jurnal Keuangan dan Perbankan Vol 24, No 4 (2020): October 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v24i4.4230

Abstract

The purpose of this study is to analyze the effect of females on the board on earnings management in Indonesia's Non-Financial Firms. Females on the board comprise of females in the board of commissioners, females in the board of directors, and females in the audit committee. This study also breakdown the full sample into small, medium, and large firms. The sample of this study consists of 291 non-financial firms listed in the Indonesia Stock Exchange over the period 2015-2017. This study measures earnings management using discretionary accruals. The data were analyzed using panel data regression. This study found that females in the board of commissioners, females in the board of directors, and females in the audit committee do not affect earnings management. This study also found that females in the board of directors in small firms have a positive effect on earnings management and have a negative effect on medium firms. This study contributes to the role of females in corporate governance in Indonesia's non-financial firms to reduce earnings management. JEL Classification: G34, M41DOI: https://doi.org/10.26905/jkdp.v24i4.4230
Intellectual capital and firm performance in the Indonesian non-financial firms Sofian Sofian; S, Patricia Febrina Dwijayanti; Hendra Wijaya
Jurnal Keuangan dan Perbankan Vol 24, No 1 (2020): January 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.781 KB) | DOI: 10.26905/jkdp.v24i1.3574

Abstract

This study analyzes the effect of intellectual capital and firm performance in non-financial firms. The firm performance comprises of market performance and financial performance of the firm. This study also breakdown the non-financial firms between three sectors that are the primary sector, manufacturing sector, and service sector. The three sectors are the three main sectors in the economy. This study measures intellectual capital in different ways using the intellectual capital index. The data were analyzed with unbalanced panel data regression and multiple regression. This study found that intellectual capital positively affects market performance and financial performance in non-financial firms. This study also found that intellectual capital positively affects market performance and financial performance in manufacturing and service firms, but in primary sectors, this study found inconclusive results when analyzed and used two different measurements. This study contributes to the firms in non-financial firms about the development of intellectual capital in the knowledge-based economy because intellectual capital is an asset that can create market performance and financial performance.JEL Classification: G32, O34 How to Cite:Sofian, Dwijayanti, S. P. F., Wijaya, H. (2020). Intellectual capital and firm performance in the Indonesian non-financial firms. Jurnal Keuangan dan Perbankan, 24(1), 106-116.DOI: https://doi.org/10.26905/jkdp.v24i1.3574
PENDAMPINGAN PENYUSUNAN MODEL BISNIS CANVAS SEBAGAI STRATEGI KEMANDIRIAN PENDANAAN DI YAYASAN SOS DESA TARUNA Dwijayanti, S, Patricia Febrina; Rahardjo, Hartono; Widyaningdyah, Agnes Utari; Nugraheni, Bernadetta Diana; Sofian, Sofian
PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): Desember
Publisher : Fakultas Bisnis, Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/peka.v6i2.5173

Abstract

Yayasan SOS atau lebih dikenal dengan SOS Children’s Villages merupakan organisasi nir laba yang mempunyai komitmen untuk memberikan kepada anak-anak hak pengasuhan orang tua dan kebutuhan utama mereka yaitu keluarga dan rumah yang dipenuhi dengan kasih sayang. Pengurus villages mendapatkan mandat dari yayasan SOS untuk dapat secara mandiri dalam membiayai operasional village-nya. Hal ini dikarenakan adanya instruksi dari yayasan SOS pusat bahwa mulai tahun 2020 terjadi pengurangan donasi, selain itu juga agar village dapat menjadi mandiri. Village Semarang mempunyai beberapa potensi untuk mendapatkan dana secara mandiri melalui pemberdayaan aset-asetnya. Pengurus village di Semarang masih mempunyai keraguan untuk menggunakan aset-nya secara komersial. Keraguan pada individu pengurus village ini dapat menghambat kemandirian dalam memperoleh dana. Namun demikian, di satu sisi pengurus village di Semarang menyadari pentingnya pengelolaan aset untuk menuju kemandirian dana. Kegiatan pengabdian kepada masyarakat (PkM) pada village Semarang berfokus pada lokakarya penyusunan business plan dengan model bisnis canvas atas pemanfaatan aset. Business plan dibutuhkan untuk membantu pengurus dalam mengidentifikasikan studi kelayakan atas pemanfaatan aset secara komersial. Hal ini bertujuan untuk mengurangi keraguan pengurus akan adanya risiko atas pemanfaatan aset tersebut. Hasil PkM ini memberikan luaran berupa business plan dengan model bisnis canvas yang dapat dilaksanakan pada tahun 2020.
Gender Diversity and Cash Holdings in Indonesia Non-Financial Firms Dwijayanti, S. Patricia Febrina; Wijaya, Hendra
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 2 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.6.2.133-146

Abstract

This study aimed to investigate the effect of gender diversity on the board of commissioners and the board of directors on the company's cash holdings. A non-financial firm with 1305 observations that was listed on the Indonesia Stock Exchange between 2015 and 2019 serves as the study’s sample. The data in this study were analyzed using multiple regression. The ratios of cash holdings to net assets and total assets are used to calculate the amount of cash held. According to this study, the company’s cash holdings are negatively impacted by the diversity of the board of commissioners, and positively by the diversity of the board of directors
MANFAAT PENERAPAN CARBON ACCOUNTING DI INDONESIA S. Patricia Febrina Dwijayanti
Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i1.448

Abstract

Carbon accounting is a process or a way to measure carbon emissions, then set a strategy to reduce carbon emissions, recording costs incurred and reported to the stakeholders of the company. The application of carbon accounting is a good benefit for a country, including Indonesia. For companies, the application of carbon accounting could be part of Corporate Social Responsibility (CSR) and will bring a positive impact for the company. For the government of Indonesia, carbon accounting can push the path of cooperation with countries associated with REDD (Reducing Emissions from Deforestation and forest Degradation), to reduce Greenhouse Gas (GHG) emissions. Indonesian society also have benefitfrom the application of carbon accounting. If the industry implementing carbon accollnting to reduce carbon emissions, so air pollution will be reduced and public !1ealth in the industry area will also be. improved. Application of carbon accounting could also reduce the potential natural disasters, the development of new infrastructure throughfundingfrom the REDD partnership and it will appear new jobs.
INTELLECTUAL CAPITAL DISCLOSURE IN BANKING COMPANY AT INDONESIA STOCK EXCHANGE Wijayanti, Calvina; Purwanto, Adriana Marini; Dwijayanti, S. Patricia Febrina
Research In Management and Accounting (RIMA) Vol. 2 No. 2 (2019): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i2.2605

Abstract

Intellectual capital is one of intangible asset’s component that can provide an added value to the company. Intellectual capital disclosure in the company’s annual reports can help to provide a complete information for investors in predicting the performance of the company for making an economic decisions. In addition, intellectual capital disclosure can also show the good performance of a company to attract investors. Intellectual capital disclosure can be affected by several factors, such as leverage, profitability, company age, and listing age. This study aims to obtain empirical evidence and analyze the effect of leverage, profitability, company age, and listing age on intellectual capital disclosure. The sample used in this study are banking companies listed in Indonesia Stock Exchange. The number of samples in this study are 95 companies and selected using purposive sampling. Hypothesis testing are using multiple linear regression analysis. Based on the results of the hypothesis testing, the results of this study show that profitability, company age, and listing age have a significant positive effect on intellectual capital disclosure, while leverage have no significant effect on intellectual capital disclosure.
FEMALE REPRESENTATION, CORPORATE GOVERNANCE, AND EARNING MANAGEMENT IN INDONESIAN NON-FINANCIAL FIRMS Gunawan, Erick Teofilus; Sofian, Sofian; Wijaya, Hendra; Dwijayanti, S. Patricia Febrina
Research In Management and Accounting (RIMA) Vol. 4 No. 2 (2021): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i2.3462

Abstract

This study analyzes the effect of female directors, managerial ownership, female audit committee, audit committee size, independent commissioners, board size on earnings management in Indonesian Non-Financial Firms.  The sample of this study consist of 291 non-financial firms over the period 2015-2017. This study measures earnings management using discretionary accruals. The data were analyzed using multiple regression. This study found that audit committee size negatively affects earnings management. This study also found that female directors, managerial ownership, female audit committee, independent commissioners, and board size do not affect earnings management. This study contributes to the important of audit committee as corporate governance mechanisms to reduce earnings management.
Co-Authors Agnes Utari Widyaningdyah Bernadetta Diana Nugraheni Devi Yanti, Devi Gunawan, Erick Teofilus Hariyanto, Simon Hendra Wijaya Hendra Wijaya Hendra Wijaya Jesica Handoko Lesmana, Gunawan Lim, Meilya Lindrawati Lindrawati Mudjilah Rahayu Purwanto, Marini Rahardjo, Hartono Salim, Meliawati Shanti Sofian, Sofian Sofian, Sofian Tandijono, Vania Taniadji, Vanessa Tuti, Rias Wijayanti, Calvina Yudhianti, Bintang Hari