Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Buana Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Dharmendra Dharmendra
Universitas Mohammad Husni Thamrin
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH KONSERVATISME AKUNTANSI DAN PERPUTARAN PIUTANG TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Warseno; Dharmendra; Susmita Handayani
Jurnal Buana Akuntansi Vol 7 No 1 (2022): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v7i1.2103

Abstract

Penelitian ini menguji pengaruh return on equity, current ratio dan penilaian lingkungan hidup terhadap nilai perusahaan dengan price earnings ratio sebagai variabel intervening yang di fokuskan pada perusahaan yang menerapkan akuntansi akresi pada tahun 2010-2015. Menggunakan data sekunder berupa laporan keuangan tahunan perusahaan dan laporan kinerja lingkungan yang dipublikasikan oleh kementrian lingkungan hidup. Hasil proses seleksi sampel memperoleh 89 sampel yang terdiri dari 22 perusahaan. Metode analisis data menggunakan analisis jalur. Hasil analisis menunjukkan current ratio berpengaruh terhadap price earnings ratio dan return saham, penilaian lingkungan hidup berpengaruh terhadap price earnings ratio tetapi penilaian lingkungan hidup tidak berpengaruh signifikan terhadap return saham. Sedangkan return on equity tidak mampu mempengaruhi variabel price earnings ratio dan return saham.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, FIX ASSETS INTENSITY DAN INVESTMENT OPPORTUNITY TERHADAP NILAI PERUSAHAAN DENGAN REVALUASI ASET SEBAGAI VARIABLE MODERATING Dharmendra Dharmendra; Yunianto Dwi Prasetyo; Warseno Warseno; Susmita Handayani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i2.76

Abstract

The purposes of this research is to analyze the influence of leverage, fix asset intensity, investment opportunity and revaluation of fixed asset in Manufacturing Company Consumer Goods Sector in simultaneous and partial. Methods of analysis using moderated regression analysis. Population used is the Manufacturing Company Consumer Goods Sector 2012-2015. Purposive sampling is the technique that is used as a sampling technique with predetermined criteria the number of observations of 112 sampel. The results of this study is only partially the four variables are found to significantly affect the firm value, they are leverage, size, fix asset intensity and investment opportunity. As for revaluation of fixed assets proved to be not significantly affected. Simultaneously the results showed the fifth variable fit or match the data. Revaluation of fixed assets variable as a significant moderating effect was not proven. The findings of this study was that Revaluation of fixed assets variable as a significant moderating effect was not proven to leverage, size, fix asset intensity and investment opportunity. IAS 16 provides options for companies to apply cost or revaluation model.
Co-Authors Susmita Handayani Warseno Yunianto Dwi Prasetyo