Claim Missing Document
Check
Articles

Found 14 Documents
Search
Journal : PROFIT : Jurnal Administrasi Bisnis

Board Diversity, Competitive Advantage, Firm Size and Firm Value: A Case on Indonesian Materials Industry Saputra, Arjun; Nuzula, Nila Firdausi
Profit: Jurnal Adminsitrasi Bisnis Vol. 18 No. 2 (2024): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2024.018.02.7

Abstract

This study aims to analyze and explain the effect of board diversity, competitive advantage, and firm size on firm value in basic materials sector companies listed on the Indonesian Stock Exchange from 2017 to 2022. The sample of this study used 30 companies from a population of 42 companies that met the sampling criteria, and this study used Partial Least Squares (PLS) method. The results show that board diversity has a negative and significant effect on firm value, competitive advantage has a positive and significant effect on firm value, and firm size has a positive and significant effect on firm value. Board diversity has a significant negative effect on firm value, highlighting the importance of consideration in the formation of an inclusive and diverse board composition. On the other hand, the finding that competitive advantage and firm size have a significant positive effect on firm value suggests that internal factors such as economies of scale, capital requirements, and firm size play an important role in determining firm value. These findings provide valuable insights for business practitioners to enhance firm value in the Indonesian natural resources industry.
The Influence of Corporate Governance and Competitive Advantage on Firm Value Suroto, Suroto; Nuzula, Nila Firdausi; Worokinasih, Saparila
Profit: Jurnal Adminsitrasi Bisnis Vol. 19 No. 1 (2025): Profit: Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2025.019.01.1

Abstract

This study analyzes previous research to understand the influence of corporate governance and competitive advantage on firm value. The research employs a literature review method, gathering and analyzing data from existing written sources such as scientific journals, e-books, theses, books, and magazines to comprehensively understand the discussed topic. This study integrates various theories, including agency theory, resource-based view theory (RBV), and market orientation theory, to explain the relationships between variables. As a literature review article, this study contributes to deepening the understanding of the impact of corporate governance, competitive advantage, and firm value. The practical implications of this literature review emphasize the need to strengthen effective corporate governance practices and develop competitive advantage as strategies to enhance firm value. Furthermore, this article has implications for management, investors, regulators, and future research, given the scarcity of prior studies that utilize this theoretical framework to examine similar research models.
THE INFLUENCE OF FUNDAMENTAL FACTORS ON DIVIDEND POLICIES AND FIRM VALUE (STUDIES AT COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE PERIOD 2008 - 2012) Brimantyo, Harril; Suhadak, Suhadak; Nuzula, Nila Firdausi
Profit: Jurnal Adminsitrasi Bisnis Vol. 8 No. 2 (2014): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.569 KB)

Abstract

The purpose of this research is to study the influence of fundamental factors on dividend policies and firm value. There are 12 companies used as a sample of this research in period 2008-2012. The researchers used Partial Least Square (PLS) to analyze and test the relationship among variables. There are seven indicators used in this study; current ratio, debt ratio, and return on investment as fundamental factors indicators; dividend per share and dividend yield as dividend policies indicators; book value and tobin’s q as firm value indicators. Outer model result shows that debt ratio is not valid to be fundamental factors indicator because debt ratio is not significant. Inner model result shows that there are insignificant effect between fundamental factors and firm value, significant effect between fundamental factors and dividend policies, and significant effect between dividend policies and firm value. This result also supports Bird-In-The-Hand Theory from Gordon and Lintner.   Keyword:  Fundamental Factors, Dividend Policies, Firm Value
PENGARUH ADMINISTRASI PERPAJAKAN, KUALITAS LAYANAN FISKUS, TERHADAP PERILAKU WAJIB PAJAK DAN KEPATUHAN WAJIB PAJAK (Studi pada wajib pajak Badan di kantor pelayanan pajak Malang Selatan) Yusril, Muhammad; Handayani, Siti Ragil; Nuzula, Nila Firdausi
Profit: Jurnal Adminsitrasi Bisnis Vol. 9 No. 2 (2015): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.949 KB) | DOI: 10.21776/ub.profit.2015.009.02.4

Abstract

The   research   was   motivated   by   the   demands   of   the   increasing government revenues, especially in the sector of taxation, both form all repair and fundamental change in all aspects of taxation. One of them is the demans on taxpayer compliance. Taxpayer compliance in implementing the tax obligations can not be separated from the role of the tax administration system that has been determined by the government and also the attitude of the public taxpayer itself. In addition, one of the efforts that are not less important is the government’s efforts in improving taxpayer  satisfaction through improved quality of service performed by the tax authorities which is expected to have an impact on taxpayer compliance. This study aims to determine the effect of the tax administration and the quality of service performed by tax authorities to taxpayer compliance is mediated by the behavior of taxpayer. This research is explanatory reseach using a quantitative approach. This data using primary data sources are derived from filling the questionnaire and interviews whit taxpayer that registered in tax office south Malang and assisted with a variety of relevant secondary data. Data were collected using accidental sampling method and analyzed by using path analysis in SPSS version 20. The results showed that both the tax administration, the quality of service performed by the tax authorities, and the behavior of taxpayer directly have a significant impact on taxpayer compliance. The results also show that the tax administration and the the quality of service performed by the tax authorities has a significant effect when mediated through the behavior of taxpayer. Therefore, based on the reseach that has been done, then all hypotheses that have been constructed in this study is acceptable. Various limitations faced by researchers is expected to become a challenge for future research to obtain reseach results further illustrate the factor that influence the increase taxpayer compliance. 
PENGARUH ENVIRONMENTAL RISK TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada perusahaan-perusahaan di Indonesia, Singapura, Malaysia, Thailand, Filipina dan Vietnam) Nuzula, Nila Firdausi; Damayanti, Cacik Rut; Sulasmiyati, Sri
Profit: Jurnal Adminsitrasi Bisnis Vol. 13 No. 2 (2019): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (586.751 KB) | DOI: 10.21776/ub.profit.2019.013.02.2

Abstract

The purpose of this study was to find out how the influence of environmental risk on profitability and the value of companies that are publicly listed on stock exchanges in Indonesia, Malaysia, Singapore, Thailand, the Philippines and Vietnam. This study uses secondary data for all variables, namely utilizing data from Osiris Financial Database, which includes 558 companies from these six countries. The results of the study show that environmental risk is not proven to affect financial performance, both for accounting or market-based financial indicators in Indonesia, Malaysia, Singapore, Thailand and the Philippines. Environmental risk proved to significantly affect Price to Earnings Ratio in Vietnam, both in testing univariate and multivariate regression models with several control variables. However, in multivariate testing by including control variables, it is evident that environmental risk has a real impact on achieving ROA in Singapore and Thailand, on ROE in Malaysia and Vietnam, on PER in Thailand and Vietnam, and Tobin's Q on companies in Indonesia, Malaysia, and Thailand. Multivariate testing with combined data from six countries shows that environmental risk together contributes significantly to achieving ROA and PER. Control variables that contribute to the significant influence are industry type, country of origin, and size of the company. 
PENGARUH ORIENTASI KEWIRAUSAHAAN DAN AKSES KEUANGAN TERHADAP KINERJA USAHA Putra, Muchammad Rizki Agung; Nuzula, Nila Firdausi; Mawardi, Muhammad Khalid
Profit: Jurnal Adminsitrasi Bisnis Vol. 15 No. 1 (2021): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.907 KB) | DOI: 10.21776/ub.profit.2021.015.01.9

Abstract

This study attempts to explain the influence of orientation entrepreneurship and financial access on their performance. Business research by analyzing the effectiveness of the KUR program bri given to the offender SME’s in Blitar East Java. With a technique, the sample collection non-probability in random proportionate, with the data was path analysis. The result showed that orientation entrepreneurship positive effect on access to finance, entrepreneurial orientation also has a relationship significantly to the performance of businesses either directly or indirectly financial access addition, financial access to depend on the performance of business.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Romadhani, Ahmad; Saifi, Muhammad; Nuzula, Nila Firdausi
Profit: Jurnal Adminsitrasi Bisnis Vol. 14 No. 2 (2020): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (677.342 KB) | DOI: 10.21776/ub.profit.2020.014.02.9

Abstract

The purpose of this review is to find out the amounts of profit, company size, and dividend policy which can influence the company’s value. LQ45 which is listed in Indonesian Stock Exchange is in the year of 2015 – 2018. This research is using Explanatory Research with quantitative approach. The sampling technique is using purposive sampling. Profitability is a financial method used to gauge company’s profit.  Company’s profit that comes from sales and investment return, can influence the company’s size. The company’s scale is an important information, used by investor who wants to invest their wealth to the company. The magnitude of company can influence dividend return. Company’s profit can affect the size of company and dividend return. It can be reflected in the increasing of company’ value. The performance of company can be a parameter used by investor to do an investment or funding to the company.
PENGARUH CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PADA SEKTOR FINANCE (Studi pada Perusahaan Sektor Finance yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Illinova, Julian Arsyad; Nuzula, Nila Firdausi
Profit: Jurnal Adminsitrasi Bisnis Vol. 16 No. 1 (2022): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (675.606 KB) | DOI: 10.21776/ub.profit.2022.-16.01.1

Abstract

A study by McKinsey stated that funding sector managers in Asia would finance 26-30% more for firms that have better Corporate Governance. In the Corporate Governance Scores Ranking in Asia Period 2016 and 2018, Indonesia still stands as the last rank, the 12th rank. However, Indonesia could contribute to two firms from the finance sector only at the Top 50 ASEAN CG Conference & Awards 2015. It shows that Indonesia is still lagging compared to other countries in ASEAN and Asia in Corporate Governance, and the finance sector is the leading sector in Indonesia. Data analysis technique using MLR Analysis. The Firm Sample of this research was taken from 27 Finance Firms that are registered within ISE Year 2016-2018. This Research has purposes for establishing the Impact of CG through BOC Independent, BOD, Audit Committee, and Implementation of Public Firm Governance Guidelines against Profitability through ROA and ROE in Finance Firms.
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITY DAN FIRMS VALUE (Studi pada Perbankan Terdaftar di IDX 2016-2019) Ikhsandinoto, Achmad Basith; Nuzula, Nila Firdausi
Profit: Jurnal Adminsitrasi Bisnis Vol. 16 No. 1 (2022): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.022 KB) | DOI: 10.21776/ub.profit.2022.-16.01.2

Abstract

It has been nearly three decades since civilization has entered a new economic era; this era is known as the Knowledge-Based Economy (KBE). In this era, the source of productivity and business value creation has shifted to intangible assets, also known as Knowledge-Based Capital (KBC). This, of course, is closely related to Intellectual Capital, which has been the topic of research for scholars around the world. However, there are still no clear provisions for measuring Intellectual Capital in a company as well as measuring tangible assets. Various results have also been obtained, as findings from numerous studies vary due to location, research object, and method differences. The purpose of this study was to determine the effect of Intellectual Capital (EVAIC+) on the Firms Value (Market to Book value & Price to Earnings Ratio) with the company's Profitability (Return on Assets & Return on Equity) as an intervening variable. Intellectual capital was measured using Ulum's and Pulic’s Models. The research samples are 80 from 20 banking sector companies listed in Indonesia Stock Exchange (IDX) during the period 2016-2019. Partial least squares analysis has been employed to identify the Intellectual Capital, which predicts Profitability, the Firms Value, and the moderating effect of Profitability on Intellectual and Firms Value relationship. The results showed that: (1) the Intellectual Capital has a negative effect and not significant on Firms Value; (2) Intellectual Capital has a positive and significant impact on Profitability; (3) Profitability has a positive and significant impact to escalate Firms Value; Finally, (4) this study has shown that Profitability serves as an intervening variable in a complete relationship between Intellectual Capital and Firms Value.
CORPORATE GOVERNANCE AND SOCIALLY RESPONSIBLE ON ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT IN INDONESIA'S SOE ENTERPRISES Nia, Nia Mardiana; Nuzula, Nila Firdausi; Damayanti, Cacik Rut
Profit: Jurnal Adminsitrasi Bisnis Vol. 16 No. 2 (2022): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.254 KB) | DOI: 10.21776/ub.profit.2022.-16.02.6

Abstract

This study aims to analyze the implementation of governance practices and social activities in minimizing earnings management practices by strengthening conservative reporting practices in Indonesian state-owned companies. This study uses an explanatory model and uses 10 SOE companies listed on IDX 2014-2019 as a sample. Our findings reveal that the corporate governance has no significant effect on conservative financial reporting practices so that this triggers the ineffectiveness of companies in avoiding earnings management practices. Meanwhile, it was found that CSR practices had a significant effect in minimizing managers in SOE companies to act opportunistically, but did not significantly affect implementing conservative reporting practices.
Co-Authors . DARMINTO . Suhadak . Topowijono Aan Suryana Agung Nugroho Luthfi Imam Fahrudi Agung Santoso Putra Alfiyah Agussalim Amalia Agista Maharani Amanda Ade Winona Amelinda Islamey Andi Wijayanto Andi Wijayanto Ardhito Ario Hutomo Ari Darmawan Arief Indra Wahyu Setyawan Arinda Sasmita Rahma Arja, Rayssa Nathasa Bayu Wichaksono Pangestu Budhy Ayu Nurputri Cacik Rut Damayanti Cacik Rut Damayanti Candra Puspita Ningtyas Damayanti, Cacik Rut Dea Kusuma Riyadi Dewi Mandiri, Satimah Sarisitamah Dewi, Winda Rufiana Didik Hartono Dina Aprilia Utami Dyah Putri Fuji Lestari Dаrwаti Dаrwаti Elsafan Kukuh Aditya Esti Junining Fadilla Eka Ningsih Fadillah Amin Fahrudi, Agung Nugroho Luthfi Imam Ferina Nurlaily Firdani Antika Sari Fitria Intan Ayuningtias Fuaida, Roudhotul Gagas Sеptian Nurfikri Gilang Salman Al Farisi Gilda Maulina Harril Brimantyo Ika Meriyanti Jabir Putri Ika Sisbintari Ikhsandinoto, Achmad Basith Illinova, Julian Arsyad Islami Putri Apriani Isti Purwaningtyas Kevin Adiyasa Pahlevi Kurniawan Winata Laili Fitria Nurfadillah Laras Sati Giri Noerani Linggahua, Akhyian Hamimah M. Saifi Mai Sovi Triswidjanti Maulina, Gilda Mawardi, Muhammad Khalid Meutea Saraswati Mifthachul Cholifah Miranti Sedyaningrum Moch. Dzulkirom Mochammad DJUDI MUKZAM, Mochammad DJUDI Mohamad Faathir Al Hakim Muchammad Rizki Agung Putra Muhamad Ibrahim Muhamad Wahyu Firmansyah Muhammad Apri Wirawan Sinaga Muhammad Nur Hidayah Muhammad Saifi Muhammad Yusril Mustafa, Muthyah Ainunsary Nada Faradila Naufal Yafi’ Najy Nelly Sulistyani Putri Neng Windy Naedya Cahyanti Ni Wayan Kartika Yowana Nia, Nia Mardiana Nugraha Farelio Siregar Nur Imamah Nuraeni Nuraeni, Desika Putri Nuria Setiarini Nurlita Sukma Alfandia Nurul Lianawati N’imatul Lailiyah Oktana Indriyatna Jatnika One Septy Wulandari Onni Meirezaldi Pregnandia Ladina Prima Rahma Sari Prisya Esterlina Purba, Bernadetha Eveline Gabriella Qur'anitasari Qur'anitasari Rachma Bhakti Utami Raden Rustam Hidayat RANI RACHMAWATI Reika Happy Sugiastuti Reza Hendrawan rizky Adhitya Rizqi Laila Rohmah Romadhani, Ahmad Rony Yuda Prasetyo Rosyida Maulina Rully Herlinasari Samira Hanim Saparila Worokinasih Saputra, Arjun Sarah Torgara Aprillia Manurung Satria Lukman Pinarbaga Sekar Arum Kinanti Septa Lukman Andes Shabrina Nur Adliah Sirivanh, Thongvanh Siti Ragil Siti Ragil Handayani Siti Ragil Handayani Sri Mangesti Rahayu Sri Mangesti Rahayu Sri Sulasmiyati Stefani Fabiola Christine Suhadak Suhadak Suhadak Suhadak Sulasmiati, Sri Suroto Suroto Syahla Dwinovita Putri Taufik Hidayat Theresia Vania Hamolin Tita Irbah Rofifah Topo Wijono Topowijono Topowijono Tria Syafitri Valeria Pramudita Suwandani Vieni Angelita Buana Wahyu Aprilia Sari Yuliana Prasiska Yuni Anisa Lestari