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All Journal AKUNTABILITAS Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Riset Akuntansi dan Keuangan The Accounting Journal of Binaniaga Jurnal Akuntansi International Journal of Supply Chain Management SULUH: Jurnal Abdimas JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Manajemen Bulletin of Counseling and Psychotherapy Open Access Indonesia Journal of Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Open Access Indonesia Journal of Social Sciences JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA International Journal of Advanced Multidisciplinary Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Umat Media Ilmiah Akuntansi Ranah Research : Journal of Multidisciplinary Research and Development INQUISITIVE: International Journal of Eonomic Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Nusantara Journal of Multidisciplinary Science Jurnal Penelitian Pendidikan Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting Atestasi : Jurnal Ilmiah Akuntansi
Istianingsih Sastrodiharjo, Istianingsih
Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya, Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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Journal : AKUNTABILITAS

 1 
EFISIENSI MODAL INTELEKTUAL DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN Istianingsih Istianingsih
Akuntabilitas Vol 7, No 3 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.811 KB) | DOI: 10.15408/akt.v7i3.2731

Abstract

This study aimed to analyze the effect of intellectual capital efficiency of thefinancial performance and the performance of the company's shares. Measurement offinancial performance with return on equity (ROE), earnings per share (EPS), while thecompany's stock performance is measured by the cumulative abnormal return (CAR). Thetotal sample in this study was 108 companies and individual company data taken 3 years from2009 to 2011. The hypothesis testing with multiple linear regression method. Results from thisstudy showed that the intellectual capital positive effect on ROE and EPS. However,intellectual capital is not proven effect on CAR. The main implication of this study for themanagement of the company for more attention to the management of intellectual capitalbecause it is proven to improve the performance of the companyDOI: 10.15408/akt.v7i3.2731
PERAN LIFE CYCLE STAGE DALAM MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DISCLOSURE DAN NILAI PERUSAHAAN Arif Pujianto; Wiwik Utami; Istianingsih Sastrodiharjo
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.461 KB) | DOI: 10.15408/akt.v9i1.3588

Abstract

The purpose of this study was to identify interactive effect of the life cycle stage on the relationship of intellectual capital disclosure and corporate value. Components of intellectual capital disclosure  is human capital disclosure, structure capital disclosure and customer capital disclosure. Life cycle stage was interest  to be reviewed as there are differences finding on previous research.The population were manufacturing companies listed on the Indonesia Stock Exchange during the period 2009 – 2011.Based on purposive sampling there were 70  companies was selected. The multiple regression method was used to analyze the interactive effect. The results of this study demonstrate that Life cycle stages not  moderates the relationship of intellectual capital disclosure and corporate value. This finding has an important role in the management accounting literatureDOI: 10.15408/akt.v9i1.3588
FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN ASET PERUSAHAAN ASURANSI JIWA NON SYARIAH DI INDONESIA Istianingsih Sastrodiharjo; I Putu Sutama
Akuntabilitas Vol 8, No 1 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v8i1.2759

Abstract

The development of life insurance in Indonesia is quite slow compared to otherfinancial industry. This study was conducted to examine the factors that influence the growthof asset of non-life insurance shariah company in Indonesia for the period 2004 to 2010. Thevariables tested are premium growth, capital growth, returns, claims ratio, the ratio ofacquisition costs, the cost ratio administration, the type of capital, and the amount of capital.The sample used in this study is a life insurance company during the study period of 2004 to2010. The data analysis technique used is multiple linear regressions. The results of theanalysis prove that premium growth, capital growth, returns, claims ratios, and types ofcapital affect the growth of the life insurance company's assets. While the acquisition costratio, the ratio of administrative costs and the amount of capital do not significantly influencethe growth of assets of life insurance companies in IndonesiaDOI: 10.15408/akt.v8i1.2759
Co-Authors Adelina Suryati Adelina Suryati Aditya Riyadi, Dimas Agung Setiawan Agus Dharmanto Ake Wihadanto Alnasvi, Dalfian Aloysius Harry Mukti Andrian Andrian Andrian Andrian Arfan Ikhsan, Arfan Arif Pujianto Aulia, Ismiani Baiti, Nurul Bintang Narpati Cahyadi Husadha Dewi Ratnasari Dian Sudiantini Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Fried Sinlae Handayani, Milda Hapzi Ali Hariyanto, Oda I.B Haryanto , Raden Achmad Huiser Mangalindung, Giovani I Putu Sutama Idel Eprianto Indra Sulistiana Kamilah Sa’diah Kardinah Indrianna Meutia Kardinah Indrianna Meutia Kisno Kisno Kisno Kisno Maidani, Maidani Manurung, Gerson Marinda, Nera Maulana Ibrahim, Afif Mukti, Aloysius Harry Ni Nyoman Sawitri Nurjanah Nurjanah Oda I.B Hariyanto Pangaribuan, David Parno Prasetyo, Ery Teguh Pratiwi Nila Sari Primadi Candra Susanto Qibtiyana, Mariyatul R Wisnu Prio Pamungkas Raden Achmad Haryanto Rahmadani, Meira Rely, Gilbert Restu Cinthya Ayu Riyad Goza Rahmat Robertus Suraji Rossa, Elia Saputra Hasibuan, Edi Sari , Pratiwi Nila Setiowati, Dani Pramesti Setyo Hari Wijanto Simbolon, Agustina Yohana Sugeng Suroso Titania Febiola Tri Widyastuti Tri Widyastuti Utama, Bryan Pramudya Waluyo, Ponco Wastam Wahyu Hidayat Wiwik Utami Yayan Hendayana Yoganingsih, Tutiek Zen, Agustian