Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Atma Jaya Ultima Management : Jurnal Ilmu Manajemen Jurnal Manajemen
L. Jade Faliany
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
ANALISIS DAMPAK MODAL INTELEKTUAL, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN DI MASA DEPAN Siska Siska; Synthia Madya kusumawati; L. Jade Faliany
Jurnal Manajemen Vol 18 No 2 (2021): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v2i18.2876

Abstract

The purpose of this research was to analyze the effects of intellectual capital, managerial ownership, institutional ownership, and the proportion of independent board of commissioners on the company's financial performance. The measurement used was the ratio of probability of return on assets (ROA) of the non-financial services companies listed on the Indonesia Stock Exchange (BEI) for 2016 - 2018 period. The data in this research were audited financial statements and annual reports from 83 eligible non-financial services. 249 samples were used. The data were analyzed by using a descriptive statistical analysis, classical assumption tests, and multiple linear regression tests with the Statistical Package for Social Sciences (SPSS) version 20. The results showed that the intellectual capital variable had a positive effect on the company's financial performance, while the managerial ownership and institutional ownership variables had no effect on the company's financial performance, and the proportion of independent commissioner variable had a negative effect on the company's financial performance. The abstract contains a brief description about overall article’s, problems and research objectives, research methods, research results, conclusions and suggestions.
ANALISIS DAMPAK MODAL INTELEKTUAL, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN DI MASA DEPAN Siska Siska; Synthia Madya kusumawati; L. Jade Faliany
Jurnal Manajemen Vol 18 No 2 (2021): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v2i18.2876

Abstract

The purpose of this research was to analyze the effects of intellectual capital, managerial ownership, institutional ownership, and the proportion of independent board of commissioners on the company's financial performance. The measurement used was the ratio of probability of return on assets (ROA) of the non-financial services companies listed on the Indonesia Stock Exchange (BEI) for 2016 - 2018 period. The data in this research were audited financial statements and annual reports from 83 eligible non-financial services. 249 samples were used. The data were analyzed by using a descriptive statistical analysis, classical assumption tests, and multiple linear regression tests with the Statistical Package for Social Sciences (SPSS) version 20. The results showed that the intellectual capital variable had a positive effect on the company's financial performance, while the managerial ownership and institutional ownership variables had no effect on the company's financial performance, and the proportion of independent commissioner variable had a negative effect on the company's financial performance. The abstract contains a brief description about overall article’s, problems and research objectives, research methods, research results, conclusions and suggestions.
ANALISIS PENGARUH FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN JASA NONKEUANGAN Yuliamos Tirta Wijaya Pasaribu; Synthia Madya Kusumawati; L. Jade Faliany
Ultima Management : Jurnal Ilmu Manajemen Vol 12 No 1 (2020): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1539.797 KB) | DOI: 10.31937/manajemen.v12i1.1596

Abstract

Abstract– This research aimed at analyzing the effect of fraud pentagon proxied by nine variables, namely financial stability, personal financial needs, external pressure, financial targets, ineffective monitoring, industry characteristics, auditor changes, director changes, and frequent number of CEO’s picture towards fraudulent financial reporting proxied by Beneish M-Score at non-financial service companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The data used were secondary data obtained from annual reports and financial statements of nonfinancial service companies period 2015-2017 with a total of 285 eligible samples. The data analysis methods used were descriptive statistical analysis and logistic regression analysis. The results showed that the variables of financial stability and the nature of the industry generated a significant and positive effect on fraudulent financial reporting. Meanwhile, the variables of personal financial needs, external pressure, financial targets, ineffective monitoring, auditor changes, director changes, and often the CEO's image were not significant to fraudulent financial reporting. Keywords: Fraud Pentagon, Fradulent Financial Reporting, Beneish M-Score
Co-Authors Siska Siska Synthia Madya Kusumawati Yuliamos Tirta Wijaya Pasaribu