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All Journal Jurnal Pengabdian dan Kewirausahaan Jurnal Puan Indonesia PROGRESIF JURNAL ABDIKARYASAKTI Jurnal Magister Akuntansi Trisakti
Henik Hari Astuti
Universitas Trisakti
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Magister Akuntansi Trisakti

 1 
PENGARUH KOMISARIS INDEPENDEN (KI), CORPORATE SOCIAL RESPONSIBILITY (CSR), INTELLECTUAL CAPITAL (IC) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Yudhi Yuliansyah; Henik Hari Astuti; Yvone Augustine
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.797 KB) | DOI: 10.25105/jmat.v4i1.4987

Abstract

This study aims to determine the effect Idependent Commissioner, Corporate Social Responsibility, and Intellectual Capital on the variable value of the firm (PBV) in manufacturing companies during the period of the year from 2011 to 2015. The sample was selected by 34 companies manufacturing during 2011 to 2015. Data were analyzed using multiple regression analysis with Eviews version 9.0.The results showed that: Idependent Commissioner does not positive effect on the value of the firm(PBV), Corporate Social Responsibility does not positive effect on the value of the firm (PBV), and Intellectual Capital positive effect on the value of the firm (PBV). 
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA TERHADAP NILAI PERUSAHAAN DENGAN TIPE INDUSTRI SEBAGAI VARIABEL MODERASI Henik Haris Astuti; Roni Aron Oktavianus; Yvonne Augustine
Jurnal Magister Akuntansi Trisakti Vol. 5 No. 2 (2018): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (800.545 KB) | DOI: 10.25105/jmat.v5i2.5074

Abstract

This study aims to examine and analyze the influence of sustainability report disclosure, financial performance, non-financial performance on firm value with industry type as a moderating variable. The sample used in this study are companies that listed on the Indonesia Stock Exchange (IDX) and publish sustainability report for the period 2012-2016. Testing was done by using multiple regression analysis with moderation regression analysis method. The result of this research are: (1) corporate social responsibility disclosure has an positif effect on firm value, (2) financial performance has an positif effect to firm value, (3) non financial performance has no effect on firm value, (4) industry type not moderating the influence of corporate social responsibility disclosure on firm value (5) industry type not moderating the influence of financial performance on firm value, and (6) industry type not moderating the influence of non financial performance on firm value. 
Co-Authors Aris Riantori Faisal BUDI SANTOSA Eko Retno Indriyarti FARAH MARGARETHA Giawan Nur Fitria Gusti Dia Karima Lenggogeni, Lenggogeni Putri ufiandah Raden Ajeng Entaresmen Roni Aron Oktavianus Susi Dwi Mulyani Victor Siagian Virna Sulfitri Yudhi Yuliansyah Yvone Augustine Yvonne Augustine