Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani
Departemen Akuntansi Universitas Airlangga, Surabaya

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Pengaruh Modal Intelektual terhadap Nilai Perusahaan dengan Economic Moat dan Kinerja Perusahaan sebagai Variabel Mediasi pada Perusahaan yang Terdaftar di BEI Wedatama, Ceilio Marsa; Pratama, Vany Erdiyanti; Narsa, Niluh Putu Dian Rosalina Handayani
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.2230

Abstract

This research aims to test the impact between intellectual resource and firm value with financial performance and economic moat as a mediasi variable. The population used is companies listed on kompas 100 index during 2015-2019 period, with a total sample of 147 samples according with certain criteria. This study uses path analysis and sobel test. The results of this study indicate that intellectual capital has a positive effect on firm value, intellectual capital has a positive effect on firm value through firm performance. However, economic moat is not proven to mediate the influence between intellectual capital and firm value.
Corporate Social Responsibility, Kinerja Lingkungan, Dan Nilai Perusahaan Hansel, Richard; Narsa, Niluh Putu Dian Rosalina Handayani; Sriani, Dewi
ACE: Accounting Research Journal Vol 5 No 1 (2025): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

This study aims to empirically examine the influence of Corporate Social Responsibility on firm values and the moderating effect of enviromental performance on the influence of CSR and firm value. This study uses companies of the food and beverage sub-sector manufacturing industry as a sample with the observation year between 2017-2020. The analytical method uses in this study is the multiple linear regression analysis and residual test through the SPSS 25 application. The results of this study indicate that CSR has a negative effect on firm values, however environmental performance is found does not moderate the effect of CSR on firm values. It can be concluded that the majority of companies in making CSR are still far from the applicable GRI G4 standards.
In The Shadows of Uncertainty Mengungkap Pengaruh Global Economic Policy Uncertainty pada Kinerja Saham IDX30 Kurniadi, Risnanda; Pratama, Vany Erdiyanti; Handayani Narsa, Niluh Putu Dian Rosalina
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15720

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh ketidakpastian kebijakan ekonomi global terhadap volatilitas saham dan return perusahaan IDX30. Meskipun variabel independen, ketidakpastian kebijakan ekonomi global, beroperasi pada tingkat makroekonomi, dampaknya terhadap kinerja mikroekonomi masing-masing perusahaan dapat dibenarkan melalui transmisi tren ekonomi global ke pasar domestik. Integrasi sistem keuangan global berarti ketidakpastian di tingkat global mempengaruhi perilaku investor dan dinamika pasar, sehingga mempengaruhi kinerja saham tingkat perusahaan. Dengan menggunakan regresi linier berganda pada data bulanan dari 26 perusahaan di indeks IDX30 untuk tahun 2022, studi ini menemukan bahwa ketidakpastian kebijakan ekonomi global berdampak signifikan terhadap volatilitas dan imbal hasil saham, sehingga menjembatani kesenjangan antara variabel makroekonomi dan hasil tingkat mikro di pasar negara berkembang. perekonomian.