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Khusnah, Hidayatul
Universitas Nahdlatul Ulama Surabaya, Jawa Timur, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Journal : National Conference for Ummah

 1 
Employee Stock Ownership Program (ESOP), Intellectual Capital dan Nilai Perusahaan : Efek Mediasi dari Kinerja Keuangan (Studi pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2019) Sulistyaningsih; Hidayatul Khusnah
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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The purpose of this research to test the ESOP, Intellectual Capital and Firm Value : The mediation effect of financial performance. Independent variables in this study are ESOP and Intellectual Capital. The dependent variables in this study are the firm value and financial performance as mediation variables. This study used secondary data, namely data obtained from annual financial statement and consolidated financial statement of non-financial companies registered with IDX during the period 2014-2019. There are 10 companies sampled in this study. This study used purposive sampling method and analyzed the data using WarpPLS 6.0 application. Analysis shows that ESOP has a negative and significant effect on financial performance. IC (VACA, VAHU and STVA) shows only VACA and STVA have a positive and significant effect, while VAHU has no effect on financial performance. Financial performance using ROA indicators will have a positive and significant effect on the firm value from the Tobins’Q. ESOP indicator has a no impact on the firm value. VACA, VAHU and STVA have a positive and significant effect on the firm value. Financial performance cannot mediate the influence of ESOP and VAHU on the firm value. However, financial performance can mediate the influence between VACA and STVA on the firm value.
Sustainability Reporting Terhadap Nilai Perusahaan: Dengan Knerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016 – 2019 Putri Sholikhah; Hidayatul Khusnah
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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Abstract

This study aims to test Sustainability Reporting on Firm Value: with Financial Performance as an Intervening Variable. The independent variable in this study is Sustainability Reporting, the dependent variable in this study is Firm Value, and Financial Performance as an intervening variable. This study uses secondary data, namely data obtained from annual financial reports and sustainability reports on non-financial companies listed on the IDX from 2016 to 2019. The sample used in this study was 11 companies. Using purposive sampling research method and the application program WarpPLS 6.0 was used in the data analysis process. The results showed that Sustainability Reporting with economic, environmental, and social indicators showed only economic and environmental indicators that had a positive and significant effect on financial performance, while social indicators had no effect on financial performance. Economic and environmental indicators have a positive and significant effect on firm value, while social indicators have a negative and significant effect on firm value. Financial performance with the ROA indicator has a positive and significant effect on Tobins'Q. Financial performance can reconcile the sustainability report with economic and environmental indicators related to company value. However, financial performance cannot mediate the relationship between social indicators and firm value.
DAMPAK UKURAN PERUSAHAAN, LEVERAGE TERHADAP FINANCIAL DISTRESS DAN MANAJEMEN LABA (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2019) Idohatun Nasiroh; Hidayatul Khusnah
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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Abstract

This study aims to examine company size, leverage, on financial distress and earnings management in mining companies. The dependent variables in this study are company size and leverage. The independent variables in this study are financial distress and earnings management. This study uses secondary data, where secondary data is data obtained from annual financial reports listed on the IDX during the 2014-2019 period. The sample in this study were 6 companies. In this study using purposive sampling method and in analyzing the data using the application WarpPLS 6.0. The results of the analysis show that company size with the indicator size has a positive and significant effect on financial distress. Meanwhile, leverage does not have a significant relationship to financial distress. In earnings management, the indicator with size has a positive influence on earnings management. Meanwhile, the indicator leverage does not have a significant relationship with financial distress and financial distress has a negative and significant effect on earnings management.
Co-Authors Abdul Haris Affandi, Muhammad Nizar Agung Firmansyah Agus Achmad Faisal Amara Putri Nurdy Intari Andini, Ary Andreas Putro Ragil Santoso, Andreas Putro Ragil Aziza, Firda Nur Budiarti, Rizqi Putri Nourma Cahaya Nugrahani Cahyati, Dwi Putri Devi Oktavia Azahra Dike Bayu Magfira, Dike Bayu Endah Budi Permana Endah Budi Permana Putri Endah Tri Wahyuningtyas Endang Sulistiyani Enggriana, Findi Nita Ersalina Nidianti Firdeana Fitrotul Ula Firdeana Fitrotul Ula Firly Irhami Firmansyah, Ardhi Dwi Fuady, Muhammad Farhan Heni Agustina Idohatun Nasiroh Ifah Nurdiana Intari, Amara Putri Nurdy Irmalia, Yusi Nur Jannah, Sifa Imroatun Karya, Denis Fidita Khairunnisa Alvania Zhafira Khamida Khamida Luluk Khoiriyah Magfira, DikeBayu Mardhotillah, Rachma Rizqina Mardiyah Anugraini Mardiyah Anugraini Mardiyah Anugraini, Mardiyah Moh. Maruf Moh. Maruf Mohamad Rijal Iskandar Zhulqurnain Mohamad Rijal Iskandar Zhulqurnain Mohamad Yusak Anshori Much. Nizar Rochmatullah Muchsin Maulana, Muchsin Muhammad Afwan Romdloni Muslikhatun Muslikhatun Niken Savitri Primasari Novita, Nurul Riska Nurcahya Setiani Rahayu Nurcahya Setiani Rahayu Nurdiana, Ifah Oki Safitri Oktora Putri Kirana Pance Mariati Prayekti, Endah Primasari, Niken Savitri Primasari​ ​, Niken Savitri Putra, M Wava Ferdiansyah Putri Sholikhah Putri, Reza Nindya Maharani Harsono Qolbi, Tsabita Rachma Rizqina Mardhotillah Radina Fikrotuz Zakiyah Reza Nindya Maharani Harsono Putri Rimatul Jannah Riri Zelmiyanti Riyan Sisiawan Putra Rizki Amalia Sifa Imroatun Jannah Siti Mas'ulah Soleha, Umdatus Sri Hartatik Sulistijono, Nur Ainina Sulistyaningsih Tamara Adillatirrusdah Titik Purwanti Tri Utami Tri Utami Ula, Fitrotul Urfatul Rustaprilana Vera Putri Fabiola Wahidatul Husnaini Wijayanti, Destin Rafika Wulan, Tri Deviasari Yusak Anshori Yusi Nur Irmalia Zhulqurnain, Mohamad Rijal Iskandar