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All Journal E-Jurnal Akuntansi
I Gusti Ngurah Agung Suaryana
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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The Effect of the Covid-19 Pandemic, Liquidity, Leverage, and Intellectual Capital on Company Value Ni Putu Sandra Susila Dewi; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p06

Abstract

This study aims to explore the effects of the COVID-19 pandemic, leverage, liquidity, and intellectual capital on firm value. It analyzes a sample of 79 non-cyclical consumer companies listed on the Indonesian Stock Exchange (IDX) during the specified observation period, culminating in 311 data points. A purposive sampling technique was employed, which selectively included companies based on set criteria, thus not representing the entire population equally. Data were analyzed using multiple linear regression, revealing that while the COVID-19 pandemic did not affect firm value, leverage had a negative impact. Conversely, liquidity and intellectual capital were found to positively influence firm value. The findings provide valuable insights for stakeholders regarding the determinants of firm value under the influence of varying economic conditions.  Keywords: Company Value; Covid-19 Pandemic; Liquidity; Leverage; Intellectual Capital
Analyzing The Impact of Profitability, Dividend Policy, and Corporate Social Responsibility Disclosure on Firm Value Ni Putu Eka Adnyani; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p10

Abstract

This study aims to provide empirical evidence on the effects of profitability, dividend policy, and corporate social responsibility (CSR) disclosure on firm value. A purposive sampling method was used to select the sample, resulting in 45 data points collected from 2020 to 2022. The analysis was conducted using multiple linear regression with SPSS version 26. The findings indicate that dividend policy and profitability have a positive impact on firm value, while CSR disclosure has no significant effect. These results align with signaling theory, which suggests that dividend policy and profitability positively influence firm value.
Company Characteristics, Profitability and Sustainability Reporting in Companies Registered on BEI 2018-2020 I Gusti Ayu Shinta Suryani; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Sustainability reporting is a voluntary report containing information on the social and environmental activities of the company that provides information on the company's environmental and social responsibility which is prepared based on the Sustainability Report Global Reporting Initiative (GRI) Guidelines. This research was conducted on 45 companies that won The Asia Sustainability Reporting Rating Award (ASRRAT) during the 2018-2020 period with the saturated sampling method. Data was collected by observing documentation and then analyzed by multiple linear regression. The results of this study indicate that firm size, profitability, firm age, and the size of the board of commissioners have no effect on sustainable reporting. This study shows that not all company characteristics proposed in previous studies have an effect on the disclosure of sustainability reporting.
Good Corporate Governance, Company Size, Company Value and Profitability as Moderating Variables Ni Putu Tara Asti Nugraheni; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to obtain empirical evidence regarding the influence of good corporate governance, and firm size on firm value with profitability as a moderating variable. This research was conducted on consumer non-cyclicals sector companies on the Indonesia Stock Exchange in the period 2017 – 2021. The sampling method was purposive sampling, and a sample was 58 companies with 290 observations. The data analysis technique used is Moderated Regression Analysis (MRA). Based on the research results obtained, good corporate governance has a significant positive effect on firm value, firm size has no effect on firm value, profitability can moderate the effect of good corporate governance on firm value, and profitability is not able to moderate the effect of firm size on firm value.
Co-Authors I Gde Ary Wirajaya I Gusti Ayu Shinta Suryani Ida Ayu Ary Putri Adnyani Ni Ketut Rasmini Ni Putu Eka Adnyani Ni Putu Sandra Susila Dewi Ni Putu Tara Asti Nugraheni