Article Per Year (5 Year)
p-Index From 2021 - 2026
6.068
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Ekonomika Agregat: Jurnal Ekonomi dan Bisnis Jurnal Tabarru': Islamic Banking and Finance Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Ekonomi Manajemen Sistem Informasi Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Buletin Pembangunan Berkelanjutan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi KIAT International Journal of Science and Society (IJSOC) Rudence: Rural Development for Economic Resilience VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi Journal of Islamic Finance and Accounting Research E-Jurnal Akuntansi
Dian Saputra
Universitas Islam Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

Published : 41 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 41 Documents
Search

 1   2   3   4   5 
How Integrated Reporting Amplifies Capital Intensity to Drive Firm Value Growth? Rosalina Angelita; Dian Saputra
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Firm value reflects performance and competitiveness, which are the main concerns for investors, especially in the consumer cyclicals sector which is sensitive to economic cycles. Inconsistencies in previous research on how working capital management and capital intensity affect firm value call for further investigation. Panel data from 83 companies selected by purposive sampling during the period 2021-2023 is used in this study. The analysis employs a moderation regression method using EViews software. The results show that capital intensity intensiveness is significantly positively related to firm value, while working capital management is not. Integrated reporting doesn't moderate the effect of working capital management on firm value, but it strengthens the relationship between capital intensity and firm value. These findings highlight the importance of investment in fixed assets and reporting transparency to increase firm value. This study provides insights for managers on leveraging integrated reporting in creating sustainable firm value.
Co-Authors A, Yuliana Abdul Rahman, Firdaus Abrar Abrar Abrar Abrar Afifatuz Zakiyah AIDA SAPITRI, SISKA Akib, Muhaiminah Alfurkaniati Alsukri, Alsukri Ananda Rinaldy, Reza Ananda, Yovan Allif Andika Eka Putra Arifin, Zidan Dwinanda ariyanto, sanusi Aryani, Retta Badriyah Badriyah, Badriyah Burhanuddin Diah Ajeng Pratiwi, Diah Ajeng Dian Ramadhani Dianto, Iyoyo Diva Fabiola Dwi ramadhan, Sandicha Ferdinand I.P Sinaga Fitriwati, Lara Gusman Nawanir Hamsal, Hamsal Handayani, Trimita Gusti Hardiyanti, Rinda Hartanti, Rezkiah Hasanudin Hasanudin Herliana Wahyuningsih Irianti, Risda Khofifah Kultsum Salamah Lintang Agya Nawas, Abrar Nuladani, Galuh Setri Ohorella, Hayat Marwan Oktaviani, Rona Naula Pangestu, Galih Agestri pangestu, Galih gestri Rachma, Rachma Rahim, Nurul Abdul Rahmalan, Fajrio Dwi Rahman, Firdaus Abdul RAHMAT SETIAWAN Raja Ade Fitrasari Mochtar Raja Yusnita Ranti Novera Rinaldy, Reza Ananda Rizal Akib Rosalina Angelita Rosyetti Sadewo, Dian Seftyana Bella Fercy Selly Setyawati, Eka Sinaga, Ferdinand IP Sri Rejeki Sundari, Eva Uluelang, Kris Veronika Anggia Putri Wael, Ahmad Wahyuningsih, Eny Yovan Allif Ananda Zulhelmy