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All Journal Krisna: Kumpulan Riset Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Nusantara Science and Technology Proceedings Indonesian Community Journal
Petty Aprilia Sari
Sekolah Tinggi Ilmu Ekonomi PPI, Tangerang, Indonesia
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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The Effect of Company Size, Systematic Risk and Independent Commissioners on Disclosure of Intellectual Capital Petty Aprilia Sari; Imam Hidayat
EAJ (Economic and Accounting Journal) Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i3.y2020.p163-171

Abstract

The purpose this study is to determine the effect of company size, systematic risk and independent commissioners on intellectual capital disclosure in banking companies listed on the Indonesia Stock Exchange. The dependent variable is disclosure of intellectual capital, while the independent variable is company size, systematic risk and independent commissioners .This riset was conducted on banking companie listd on the Indonesia Stock Exchange (IDX) by accesing secondary data on annual reports for the 2015-2018 period. The results of the sample selection were 35 banking companies. The sample method used in this study is to use no-probability sample method with the sample technique chosen is purposive sample. The analysis used in this research is panel data regression analysis. The partial evaluation hypothesis testing results show that firm size and systematic risk have a significant positif effect on intellectual capital disclosure, while independent commissioners do not have a significant negatif effect on intellectual capital *disclosure
Analisis Faktor yang Mempengaruhi Nilai Perusahaan Menggunakan Data Panel Imam Hidayat; Petty Aprilia Sari
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p342-354

Abstract

The reason for this research is to dissect the variables that influence companies that are eligible to use board information. To have the option to give success to investors, organizations should have the option to draw in financial backers by keeping up with and producing great corporate worth. Many variables influence the worth of the organization, both inner and outside. These elements incorporate Institutional Proprietorship, Capital Construction, Organization Size. This examination was led with the assistance of EViewss rendition 9. The populace utilized was 65 organizations in the property and land area. This concentrate likewise utilized purposive inspecting strategy and acquired 34 examples that coordinated with the perception information rules, specifically 170 information. The outcomes show that institutional proprietorship has no impact on firm worth, while capital design and firm size to some degree influence firm worth.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN Petty Aprilia Sari; Imam Hidayat
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.246-259

Abstract

Return is the return obtained from an investment for a certain period. It will be difficult to know how much return will be obtained in the future. There are many factors to predict return including Total Cash Flow, Accounting Profit, Company Size. This study aims to analyze the effect of total cash flow, accounting profit and company size on stock returns. This type of research is secondary data in the form of annual financial report data for automotive and component companies on the Indonesia Stock Exchange for the 2015-2019 period. Based on the purposive sampling technique, a sample of 9 companies was obtained. The data analysis technique used multiple linear regression. Hypothesis testing was carried out with simultaneous significant test (F-test) and partial test (t-test). The results of this study operating cash flow and accounting profit have an effect on stock returns, while the size of the company has no effect on stock returns. This research can contribute to increase the literature and provide information about the factors that affect stock returns that can be used by companies and investors.
Investigating The Elements That Influencing the Surplus Improvement in Case Where Corporation Size is the Moderating Variable Petty Aprilia Sari; Purwanti; Suhariyanto
Nusantara Science and Technology Proceedings 4th International Conference on Vocational Innovation and Applied Science 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2908

Abstract

This research is being conducted to learn more about the impact of Profitability, leverage, and liquidity on the corporation's ability to moderate prices for the subsector manufacturing corporations in Indonesia's Food and Beverages markets (BEI). The 4 years period used for the research period is referred to as the periode 2017-2020. Purposive sampling is the method that is used in sampling. There are 14 businesses based on the criteria that have been established. The kind of data being used is second-level data obtained from the Bursa Efek Indonesia website. Regression data panel analysis is an analytical method used in this study. Data analysis methodology using Eviews 9.0. The findings of this study's uji-T panel indicate that the parsimonious variables Profitability, which is correlated with Return on Equity (ROE), and liquidity, which is correlated with Current Ratio (CR), have a negative impact on the level of laba. However, leverage that is correlated with a low DER (Debt to Equity Ratio) is in influenceive and harmful. In addition to that, the corporation's size is limited to controlling the impact of Profitability as measured by return on equity (ROE) and liquidity as measured by current ratio (CR) on the lab floor. On the other hand, Corporation Size is unable to control leverage that is measured in terms of the Debt to Equity Ratio (DER) in relation to Surplus Improvement.
Pengenalan Media Pembelajaran Augmented Reality untuk Anak Berkebutuhan Khusus Ferawati Ferawati; Detin Sofia; Petty Aprilia Sari
I-Com: Indonesian Community Journal Vol 3 No 4 (2023): I-Com: Indonesian Community Journal (Desember 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v3i4.3340

Abstract

The use of digital technology is the main factor in encouraging learning activities. Educators with expertise in the field can apply the principles of successful and efficient pedagogy when designing and implementing teaching strategies. Educators need increased capacity to strategize, organize, and produce open materials and face challenges when tasked with developing their own learning media. Children with special needs are those who have limited physical and psychological abilities. Therefore, the presence of versatile learning tools is significant. This activity aims to introduce Android-based learning media, namely augmented reality learning media, which is crucial in facilitating educational efforts for educators and students. Teachers and students of SKH YKDW 01 attended this service activity. The final results of the activities that have been carried out are proven by the enthusiasm of the participants after the end of the service activities and the questionnaire score of 61%, showing that students and teachers gave excellent scores to the augmented reality application.
Co-Authors Detin Sofia Ferawati Ferawati Purwanti RR. Ella Evrita Hestiandari Suhariyanto