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Analisis Strategi Perusahaan dalam Melakukan Merjer atau Akuisisi Inter atau Antar Industri C. Bintang Hari Y; Dyna Rachmawati
Ilmiah Manajemen Bisnis vol. 11 no. 1 Mei 2011
Publisher : Ilmiah Manajemen Bisnis

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NILAI INTELLECTUAL CAPITAL PADA PERUSAHAAN-PERUSAHAAN DI INDONESIA Dyna Rachmawati; C. Erna Susilawati
Media Riset Bisnis & Manajemen Vol. 8 No. 1 (2008): Media Riset Bisnis & Manajemen
Publisher : Universitas Trisakti

Intellectual Capital (IC) is an intangible asset, as a hidden value, needed by company to explore the company's competitive advantages. This study tried to identify IC as one of company's resources to generate earnings. We propose 5 valuation models to identify IC role as one of firm value from price and earnings.There are 3 hypotheses that have been proposed in this study. The first hypothesis is proved by valuation model 1-4. The result shows that IC has influenced significantly to share price. The second and third hypothesis has failed to accept. We use valuation model 5 to prove these hypotheses. Those are implied that IC has not been used optimally to generate earnings.This study concludes that companies in Indonesia have not yet have the capabilities to innovate and creativity in order to generate eamings. Companies in Indonesia are more tangible insentive rather than intangible insentive.Keywords: Intellectual capital, Share price, Earnings

Pengungkapan Green Intellectual Capital: Studi Deskriptif Dyna Rachmawati; Yosephien Paskalis
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Jurnal Akuntansi

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This study aims to describe the disclosure of green intellectual capital (GIC). GIC has not been widely explored in previous studies, especially in Indonesia. Therefore, this research will conduct a descriptive study of all public companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2020. The data collection method is documentation based on management letters in annual reports. The management letter used in this study consists of two reports, namely the report of the board of commissioners and the report of the board of directors. Management letters can be regarded as a new source of data used by companies to disclose GIC information. GIC disclosure is measured using the content analysis method on keywords that represent each GIC component. The results of the descriptive study show that, first, the financial (agriculture) is the sector that most (little) expresses GIC. Second, structural capital (environmental capital) is the most (little) GIC component disclosed in management letter. The results of this study contribute, first, practically; management in companies with GIC disclosure levels has special attention to the importance of sustainability through green innovation. Second, structural capital is the easiest component to disclose in a management letter because management’s main concern is capital expenditure. Third, academically; the results of this study can enrich the GIC literature in Indonesia Keywords: environmental capital, green intellectual capital, human capital, relational capital, structural capital

Pengungkapan Green Intellectual Capital: Studi Deskriptif Dyna Rachmawati; Yosephien Paskalis
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i2.2694

This study aims to describe the disclosure of green intellectual capital (GIC). GIC has not been widely explored in previous studies, especially in Indonesia. Therefore, this research will conduct a descriptive study of all public companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2020. The data collection method is documentation based on management letters in annual reports. The management letter used in this study consists of two reports, namely the report of the board of commissioners and the report of the board of directors. Management letters can be regarded as a new source of data used by companies to disclose GIC information. GIC disclosure is measured using the content analysis method on keywords that represent each GIC component. The results of the descriptive study show that, first, the financial (agriculture) is the sector that most (little) expresses GIC. Second, structural capital (environmental capital) is the most (little) GIC component disclosed in management letter. The results of this study contribute, first, practically; management in companies with GIC disclosure levels has special attention to the importance of sustainability through green innovation. Second, structural capital is the easiest component to disclose in a management letter because management’s main concern is capital expenditure. Third, academically; the results of this study can enrich the GIC literature in Indonesia Keywords: environmental capital, green intellectual capital, human capital, relational capital, structural capital

Green Accounting dan Kinerja Bisnis: Peranan Proper sebagai Pemoderasi Muljono, Michael; Dyna Rachmawati
Jurnal Akuntansi Vol. 24, No. 1, Januari - Juni 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i1.3196

The aim of this research is to examine the effect of green accounting on business performance with PROPER as a moderator. The object of this research is the manufacturing industry on the IDX for the 2019-2021 period. We use two measures for green accounting, they are indices and ratios. Business performance is measured by ROA. PROPER is measured using dummy variables. The data analysis technique used is MRA. The results of this research prove that green accounting as proxied by an index (ratio) has a positive effect (no effect) on business performance. PROPER has a partial moderating role in the green accounting index on ROA relationship. However, PROPER does not have a moderating role in the relationship between ratio and ROA. The implication of the results of this research is that companies that follow PROPER tend to have implemented green accounting so that they are able to maintain their sustainability. This research found several findings related to public information, first, environmental costs. Not many companies disclose environmental costs in their sustainability reports. Second, several companies provided information that they had participated in PROPER, but were not on the list of PROPER participants issued by the Ministry of the Environment. Keywords: business performance, green accounting, index GA, PROPER, ratio GA

PENGUNGKAPAN INTELLECTUAL CAPITAL PADA MANAGEMENT LETTER DAN NILAI PERUSAHAAN Dyna Rachmawati; The, Louis Maria
Jurnal Akuntansi Vol. 24, No. 2, Juli - Desember 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i2.3499

The purpose of this research is to examine the effect of disclosure of intellectual capital on the value of manufacturing sector companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses management letter as a source to collect the disclosure of intellectual capital. This study used a data sample for the 2019-2021 period of 294 manufacturing firm years which were determined by the purposive sampling method. The data analysis technique used is a multiple linear regression. The results of the study show that the disclosure of intellectual capital has a positive and significant effect on firm value. The decomposition disclosure of intellectual capital reveal that the environmental capital component has a positive and significant effect while the components of human capital, structural capital and relational capital have no effect on firm value. The control variables in this study, namely profitability and firm size, have no effect on firm value. The implication of this study is the disclosure of intellectual capital in the management letter has the information content. Investors consider disclosure of green intellectual capital management letter important. It shows the management commitment in implementing intellectual capital. Keywords: environmental capital, firm value, intellectual capital, human capital, relational capital, structural capital

Kemampuan Dekomposisi Pajak Tangguhan untuk Memprediksikan Arus Kas Dyna Rachmawati
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.1018

This study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities. The second model tests the predictive ability of decomposition of deferred tax assets and deferred tax liability. There are various results of the predictive ability of decomposition of deferred tm liabilities. Depreciation and amortization is not cash flows predictor. Capital lease and other temporary differences are statistically significant towards cash flows. It means that they are cash flows predictor.

Factors Driving the Quality of Financial Reporting in Non-Financial Public Companies in Indonesia Irawan, Kenny; Dyna Rachmawati; Silvarajoo, Eindresvari A/P
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.1975

General Background: Financial reporting quality (FRQ) is critical to stakeholders, as it supports making informed economic decisions based on reliable corporate financial statements. Specific Background: The cases of fraudulent reporting committed by PT Garuda Indonesia Tbk (2019) and PT Asuransi Jiwasraya (2021) underscore the urgency to ensure financial statements reflect a true and fair view. Knowledge Gaps: Existing literature lacks a comprehensive approach that integrates various models and non-financial determinants, such as Environmental, Social, and Governance (ESG) factors, in assessing FRQ. Objectives: This study aims to examine the effect of corporate governance mechanisms, financial leverage, audit quality, and ESG performance on FRQ, with firm size as a control variable. Methods: Using four regression models and multiple proxies for FRQ, this study adopts a robust empirical design. Results: Findings reveal mixed effects: corporate governance has a positive effect on FRQ in one model; audit quality shows no effect or is negative; financial leverage is insignificant; ESG performance varies from positive, negative, to no effect. Model 2 showed the highest explanatory power, supporting the relevance of ESG and governance to FRQs. Novelty: This study introduces a multi-model, multi-proxy framework and diversifies ESG measurement sources to enrich the depth of analysis. Implications: For practitioners, ESG engagement and governance compliance signal improved FRQ, guide investment and lending decisions and provide direction for future research.

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