Article Per Year (5 Year)
p-Index From 2020 - 2025
1.704
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Jurnal Pengabdian Mandiri SWARNA Journal of Management and Social Sciences SWARNA: Jurnal Pengabdian Kepada Masyarakat
Nidia Anggreni Das
Universitas Mahaputra Muhammad Yamin
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Jurnal Bina Bangsa Ekonomika

 1 
PENGARUH INTELLECTUAL CAPITAL DAN KONSERVATISME AKUNTANSI TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Jihan Desra Fitria; Nidia Anggreni Das; Siska Yulia Defitri
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.489

Abstract

This study aims to analyze the effect of intellectual capital, accounting conservatism on financial performance with company size as a moderating variable. This research was conducted on pharmaceutical companies listed on the IDX in 2018 - 2022, the sample was selected using purposive sampling method and the data that passed the selection was 10 companies. The results showed that intellectual capital has no significant effect on financial performance while accounting conservatism has a significant effect on financial performance. In addition, company size as a moderating variable is able to moderate intellectual capital on financial performance. However, company size is not able to moderate accounting conservatism on financial performance
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN ASING TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Asa Idilla Latifah; Nidia Anggreni Das; Witra Maison
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.542

Abstract

This research was conducted to determine the influence of audit quality (X1) on earnings management (Y), the audit committee (X2) on earnings management (Y) and the simultaneous influence of audit quality (X1) and the audit committee (X2) on earnings management (Y). The research results show that Audit Quality (X1) has an effect on Earnings Management (Y). This result is proven by the calculated t value of |2.177| ≥ |1.99300| and significance value 0.033 ≤ 0.05. For the Audit Committee (X2) it has no effect on Earnings Management (Y). This result is proven by the tcount value of |1.579| ≤ 1.99300 and significance value 0.119 ≥ 0.05. After that, Audit Quality (X1) and Audit Committee (X2) do not simultaneously influence Profit Management (Y). This result is proven by the Fcount value of |2.717| ≤ 2.859 and significance value 0.073 ≥ 0.05
PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ermawati Ermawati; Rita Dwi Putri; Nidia Anggreni Das
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.548

Abstract

This research was conducted to determine the influence of audit quality (X1) on earnings management (Y), the audit committee (X2) on earnings management (Y) and the simultaneous influence of audit quality (X1) and the audit committee (X2) on earnings management (Y). The research results show that Audit Quality (X1) has an effect on Earnings Management (Y). This result is proven by the calculated t value of |2.177| ≥ |1.99300| and significance value 0.033 ≤ 0.05. For the Audit Committee (X2) it has no effect on Earnings Management (Y). This result is proven by the tcount value of |1.579| ≤ 1.99300 and significance value 0.119 ≥ 0.05. After that, Audit Quality (X1) and Audit Committee (X2) do not simultaneously influence Profit Management (Y). This result is proven by the Fcount value of |2.717| ≤ 2.859 and significance value 0.073 ≥ 0.05
Co-Authors Abaharis, Henryanto Aldo Sofari Alfian Alfian Asa Idilla Latifah Badri, Juarsa Delsi Afrini Desrial Ori Putra Edi Firnando Ermawati Ermawati Jihan Desra Fitria Juita Sukraini Lili Wahyuni Magdalena, Maria Rasidah Nasrah Rita Dwi Putri Siska Yulia Defitri Witra Maison Yahdi Pratama Yandi Putra Yendi Putra Yulhan Yuhan