Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Jurnal Akuntansi dan Governance
Carmel Meiden
Kwik Kian Gie School of Business, Indonesia
Economics, Econometrics & Finance Social Sciences

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

Found 2 Documents
Search

 1 
Pengaruh Pengungkapan Tanggung Jawab Sosial dan Tata Kelola Perusahaan Terhadap Kinerja Keuangan Shyaila Anisa De Lavanda; Carmel Meiden
Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.2.94-109

Abstract

The Covid-19 pandemic has regressed companies’ financial performance affecting the perspective of public and investors on sustainability that of the risk of financial distress. Companies need specific programs to improve this condition. Corporate Social Responsibility Disclosure (CSRD) and Good Corporate Governance (GCG) implementation are able to develop financial performance. This study aims to take a quantitative perspective to explore how CSRD and GCG affect financial performance. From high profile companies listed on the Indonesia Stock Exchange for the period 2018-2020, this study collects the sample using a non-probability technique and judgement method. The results show that CSRD, independent board of commissioners, audit committee, and firm size have significant effect on financial performance, while institutional ownership and board of directors have no significant effect on financial performance.
THE RELEVANCE OF THE VALUE OF ASSETS IN MANUFACTURING COMPANIES LISTED IN BEI FOR THE PERIOD OF 2011--2020 Rika Cheriani; Carmel Meiden
Jurnal Akuntansi Vol 16 No 2 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i2.3262

Abstract

Book value and profit are considered relevant financial information. However, in some cases, the value relevance of profit and book value has decreased. This causes investors to look for other financial information, such as intangible assets. Intangible assets can be used as an indicator in measuring the relevance and a relevant proxy for expected future earnings because they are considered the driver of company growth and productivity nowadays. This study used the multiple linear regression method. The object of this study is manufacturing companies listed on the Indonesia Stock Exchange. The samples are selected using the purposive sampling method. The findings of this study are that profit, book value, and intangible assets have a significant and positive effect. This study hopes that investors can use intangible assets as additional information to predict investment returns and make investment decisions.
Co-Authors Rika Cheriani Shyaila Anisa De Lavanda