Article Per Year (5 Year)
p-Index From 2021 - 2026
3.186
P-Index
This Author published in this journals
All Journal Jurnal Ekobistek Jurnal Online Insan Akuntan Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi Jurnal Teknologi Dan Sistem Informasi Bisnis Jurnal Inovasi Penelitian Economics and Digital Business Review UPI YPTK Journal of Business and Economics Journal of Innovation Research and Knowledge Gudang Jurnal Multidisiplin Ilmu Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan JEBD Gudang Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management Jubiko : Jurnal Perilaku Bisnis Kontemporer Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Berta Agus Petra
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
PENGARUH INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING: PENGARUH MODAL INTELEKTUAL, TATA KELOLA PERUSAHAAN YANG BAIK, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENSI Nadya Putri Ananta; Berta Agus Petra; Dodi Suryadi
Jurnal Perilaku Bisnis Kontemporer Vol. 2 No. 2 (2025): Journal of Contemporary Business Behavior
Publisher : Sumatera Scientist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62769/gvm51k19

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh intellectual capital, good corporate governance (GCG), dan ukuran perusahaan terhadap kinerja keuangan perusahaan dengan leverage sebagai variabel intervening. Hasil penelitian menemukan terdapat intellectual capital tidak berpengaruh signifikan terhadap leverage dengan nilai probabilty sebesar 0,059. Good corporate governance (GCG) tidak berpengaruh signifikan terhadap leverage dengan nilai probability sebesar 0,868. Ukuran perusahaan berpengaruh positif dan signifikan terhadap leverage dengan nilai probability sebesar 0,000. Intellectual capital tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan dengan nilai probability sebesar 0,066. Good corporate governance (GCG) berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan dengan nilai probability sebesar 0,024. Ukuran perusahaan tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan dengan nilai probability sebesar 0,082. Leverage berpengaruh negatif dan signifikan terhadap kinerja keuangan perusahaan dengan nilai probability sebesar 0,027. Intellectual capital berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan melalui leverage sebagai variabel intervening, dimana nilai pengaruh langsung lebih kecil dari pengaruh tidak langsung -0,141 < 0,023. Good corporate governance (GCG) tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan melalui leverage sebagai variabel intervening, dimana nilai pengaruh langsung lebih besar dari nilai pengaruh tidak langsung 0,164 > -0,002. Ukuran perusahaan berpengaruh negatif dan signifikan terhadap kinerja keuangan perusahaan melalui leverage sebagai variabel intervening, dimana nilai pengaruh langsung lebih kecil dari nilai pengaruh tidak langsung -0,140 < -0,068.
Pengaruh Modal Intelektual Dan Struktur Modal Terhadap Nilai Perusahan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2020-2024 Astrid Delvia; Berta Agus Petra; Olandari Mulyadi
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of intellectual capital and capital structure on firm value with financial performance as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2024. The research population consisted of 251 manufacturing companies with a sample of 45 companies selected using purposive sampling technique. Data were analyzed using multiple regression analysis and path analysis with SPSS 23 software. The results show that intellectual capital and capital structure have a significant effect on financial performance. Capital structure and financial performance have a significant effect on firm value, but intellectual capital does not have a direct significant effect on firm value. Path analysis results indicate that financial performance successfully mediates the effect of intellectual capital on firm value with a total effect of 0.383, but fails to mediate the effect of capital structure on firm value. The adjusted R² values of 0.709 for the first equation and 0.469 for the second equation indicate that the independent variables can explain variations in the dependent variable by 70.9% and 46.9% respectively. This research provides practical implications for company management to pay more attention to intellectual capital development and optimal capital structure management in order to improve financial performance and firm value.
Pengaruh Pertumbuhan Perusahaan Dan Likuiditas Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2020-2024 Anisa Yolanda Putri; Berta Agus Petra; Nila Pratiw
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of company growth and liquidity on company value with profitability as an intervening variable in food and beverage subsector companies listed on the Indonesia Stock Exchange for the period 2020-2024. The research method uses a quantitative approach with purposive sampling technique which resulted in 30 sample companies with a total of 150 observations. The data analysis technique uses multiple linear regression analysis and path analysis with SPSS version 26. The results show that: (1) company growth has a positive and significant effect on profitability (sig. 0.006 < 0.05); (2) liquidity has a positive and significant effect on profitability (sig. 0.000 < 0.05); (3) company growth has no significant effect on company value (sig. 0.529 > 0.05); (4) liquidity has a negative and significant effect on company value (sig. 0.020 < 0.05); (5) profitability has a positive and significant effect on company value (sig. 0.000 < 0.05); (6) profitability is able to mediate the effect of company growth on company value with indirect effect (0.137) greater than direct effect (-0.048); (7) profitability is able to mediate the effect of liquidity on company value with indirect effect (0.346) greater than direct effect (-0.203). The coefficient of determination (R²) shows that profitability is influenced by company growth and liquidity by 30.7%, while company value is influenced by company growth, liquidity, and profitability by 32.3%. This study confirms the importance of profitability as a mechanism linking company growth and liquidity to company value, and provides managerial implications that companies need to optimize asset and liquidity management to increase profitability which ultimately impacts on increasing company value.
Pengaruh Kebijakan Hutang, Ukuran Perusahaan, Dan Profitabilitas, Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Pada Perusahaan Sub Sektor Consumer Non Cyclicals Di BEI Tahun 2020-2024 Rahmi Dayulia Putri; Berta Agus Petra; Yosi Puspita Sari
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of debt policy, firm size, and profitability on firm value with dividend policy as a moderating variable in consumer non-cyclical subsector companies listed on the Indonesia Stock Exchange during 2020–2024. Firm value is proxied by Price to Book Value (PBV), debt policy by leverage ratio, firm size by the natural logarithm of total assets, profitability by profit ratio, and dividend policy by Dividend Payout Ratio (DPR). The study uses secondary data from annual financial reports obtained from the official Indonesia Stock Exchange website and applies panel data regression with Moderated Regression Analysis (MRA) using EViews 12. Partial test results show that debt policy has a significant effect on firm value (t = −4.884942; p = 0.0000), profitability has a significant effect (t = 2.925401; p = 0.0042), while firm size is not significant (p = 0.4876). In the moderating model, the interaction between debt policy and dividend policy is significant (t = −3.323214; p = 0.0012), the interaction between firm size and dividend policy is marginally significant (t = 1.918709; p = 0.0578), and the interaction between profitability and dividend policy is not significant (t = −0.278780; p = 0.7810). The simultaneous test indicates the model is significant with an F-statistic of 14.87329. The Adjusted R² value of 0.682 indicates that 68.2% of firm value variation is explained by the variables in the model. These findings confirm that financing structure and profitability serve as important market signals, while dividend policy plays a selective moderating role.
Pengaruh Pengetahuan Perpajakan Persepsi Dan Motivasi Terhadap Berkarir Di Bidang Perpajakan Dengan Self Efficacy Sebagai Variabel Moderasi Pada Mahasiswa Jurusan Akuntansi Perpajakan Fakultas Ekonomi Dan Bisnis Universitas Putra Indonesia “YPTK” Wulandari, Putri Vinta; Berta Agus Petra; Dodi Suryadi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of tax knowledge, perception, and motivation on career interest in taxation with self-efficacy as a moderating variable among accounting students specializing in taxation at the Faculty of Economics and Business, Universitas Putra Indonesia “YPTK”. This research used a quantitative approach with a survey method. The population consisted of 52 undergraduate accounting students from the 2022 cohort who chose taxation as their concentration. The sampling technique used convenience sampling with a total sample of 52 respondents. Data analysis was conducted using descriptive statistics and multiple linear regression with classical assumption tests and hypothesis testing using SPSS 26 software. The results indicate that tax knowledge, perception, and motivation do not significantly influence career interest in taxation. Furthermore, self-efficacy does not moderate the relationship between tax knowledge and career interest in taxation. These findings suggest that internal factors among students have not fully encouraged interest in pursuing careers in taxation, highlighting the need for improved career exposure and practical learning experiences in taxation education.
Co-Authors Ade Darningsih Afuan, Muhammad Agam Mei Yudha Agung Ramadhanu Alivia Alvio Fadila Amalia Maulani Anatia Agusti Anisa Yolanda Putri Annisa Annisa Rama Jufri Astrid Delvia Avezrima Rahmamuthi Cathlyn Loviana Delta Mutrika Dilla Diani Vella Dodi Suryadi Fadila Desmita Isweny Fajriani Rahma Fitri Hanna Pratiwi Hasmaynelis Fitri Jeane Effendi Melani Afra Dewitasyari Mifta Huljannah Muhammad Fajar Muhammad Fikri Ramadhan Muhammad Ihsan Muhammad Pondrinal Muhammad Zaky Al-Aziz Mulyadi, Olandari Nadya Putri Ananta Nesvianti Nesvianti Nike Apriyanti Nila Pratiw Olandari Mulyadi Popy Anggraini Putri Maiheni Pratiwi Rahmi Dayulia Putri Ramdani Bayu Putra Rindy Citra Dewi Rindy Citra Dewi Rivandi, Muhammad Ronni Andri Wijaya Sari, Putri Intan Permata Septia Maharani Sri Ayu Anggraini Stevany Suchi Avita Rici Suci Ramadhani Surya Trinata Thariq Al Adli Tri Ayu Parwati Valencia Sabila Wulandari, Putri Vinta Yamasitha Yosi Puspita Sari Yosi Puspita Sari Yosi Yulia Yossi Anugrah Illahi Yudid Rahmad Illahi