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All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Prosiding Seminar Nasional Pakar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gema Wiralodra Jurnal Manajemen Bisnis dan Kewirausahaan International Journal of Demos Cakrawala Repositori Imwi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Mattawang: Jurnal Pengabdian Masyarakat Journal of Social Research Jurnal Pengabdian Masyarakat Akademisi Business and Entrepreneurial Review Eduvest - Journal of Universal Studies Riwayat: Educational Journal of History and Humanities JER
Febria Nalurita
Universitas Trisakti
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Journal : Gema Wiralodra

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The Effect of Corporate Sustainability Performance Moderated by Liquidity, Stock Price Volatility, Institutional Ownership, And Concentrated Ownership On Profitability Eryda, Reny; Nalurita, Febria
Gema Wiralodra Vol. 15 No. 2 (2024): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v15i2.708

Abstract

This research needs to be done to develop previous studies by adding other variables, especially non-economic variables. This study aims to analyze corporate sustainability performance (CSP) controlled by company size and leverage variables on profitability moderated by liquidity, concentrated ownership, stock price volatility, institutional ownership in consumer goods companies listed on the IDX from 2018 to 2022. This study adds institutional ownership and concentrated ownership as moderating variables as well as company size and the use of debt (leverage) or loans as control variables. The sample withdrawal method in this study used a purposive sampling method of 37 companies with a total sample size of 185 with the regression results of the fixed effect model equation, and random effect. The results of this study indicate that there is no significant effect of CSP on profitability, liquidity moderates the effect of CSP on profitability, stock price volatility does not moderate the effect of CSP on profitability, concentrated ownership does not moderate the effect of CSP on profitability, institutional ownership moderates the effect of CSP on profitability and there is a significant effect of company size and debt use on profitability. Managerial implications to increase CSP and probability, the company's efforts include increasing the liquidity ratio, being more careful in taking debt and must ensure the company's ability to cover the debt. In addition, it seeks to improve performance, innovate and be responsive and sensitive to reading market opportunities
The Influence of Governance Characteristics and Enterprise Risk Management on Intellectual Capital in Banking in Indonesia Rohayati, Rohayati; Hady, Hamdy; Nalurita, Febria
Gema Wiralodra Vol. 15 No. 2 (2024): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v15i2.712

Abstract

Intellectual capital (IC) is a crucial driver of developing knowledge-based economic value for an organization, such as a bank. With intellectual capital, company can generate knowledge-based economic value as a source of competitive advantage, influencing innovation and value for stakeholders. This research aims to analyze and explain the influence of governance characteristics and enterprise risk management on intellectual capital in banking in Indonesia. The independent variables are audit committee, board independence, institutional ownership, enterprise risk management, return on assets, leverage and corporate social responsibility as well as the dependent variable intellectual capital. The data used in this research is secondary data sourced from the annual reports of banking companies listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The research sample was selected using a purposive sampling method so that 42 companies were sampled. The data analysis used to test the hypothesis is multiple regression analysis using e-views 9. The research results show that the audit committee has a positive effect, board independence has a negative effect, institutional ownership has a negative effect, enterprise risk management has no effect, return on assets has an effect positively, leverage has no effect, and corporate social responsibility has a negative effect on intellectual capital. Implications of this research to understand how bank managers affect intellectual capital, this study examines a variety of factors, including audit committee, board independence, institutional ownership, enterprise risk management, return on assets, leverage and corporate social responsibility. It suggests that managers should focus on enhancing their intellectual capital to make informed investment decisions and effectively manage their bank's resources, thereby enhancing their investment performance.
Financial Distress, What Factors Affect It? Anggraeni, Titi; Hady, Hamdy; Nalurita, Febria
Gema Wiralodra Vol. 15 No. 1 (2024): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v15i1.666

Abstract

Every company, small or large, can experience financial distress, to anticipate it, company need to know the factors that lead to financial distress. This study aimed to examine the relationship between operation cash flow, leverage, size of the company, retained earnings, director size, and audit committee on financial distress. This study used 114 manufacturing companies listed on the Indonesian stock market from the year 2018 until 2022. This research added director size and audit committee. The research uses quantitative data, and the data type used is secondary data collected from the financial reports of the companies under study listed on the Indonesia Stock Exchange. The result showed that operation cash flow, size of company, retained earnings, and director size have negative relationships with financial distress. However, leverage and audit committees have positive relationships. Management needs to manage operating cash flow, minimize leverage, manage the size of the company and retained earnings also manage the size of the director and audit committee according to the size of the company.
Co-Authors Afrizal Sofyan Lubis* Agus Sujendro Ahmad Muslim Andreas Pandu Wirawan Anggraeni, Titi Arnolt Kristian Pakpahan, Arnolt Kristian Aulia Rahma Bahtiar Usman, Bahtiar Endartono, Muhammad Fildza Erny Tajib Eryda, Reny Farah Margaretha Leon Fasrudin Arief Gunawan Hady, Hamdy Haerawati Haeruddin Hairunnisa Hairunnisa Hamdy Hamdy Hadi Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy Hady Hamdy, Hamdy Harmaini Harmaini Hartini Haryanto, Ridhwan Lazuardi Hasnah, Melda Nur Hasucita Tausi Hermanto Yaputra Hotniko Hildebrandus Indira Tribhuwana Tribhuwana Tungga Dewi Islami, Danang Kiki Afita Andriyani Kurniawan, Aziza Idris Linda Lunarindiah, Gatri Maulana, Tubagus Rama Muhammad Nisfiannoor Nico Lukito Nurul Nisah Nurdin Palupi, Arista Putri, Agissa Ardania Rakhmawati, Ayu Rochim, Mochamad Abdul rohayati rohayati Rudy*, Ryan Pahlawan Sari, Lupita Susy Muchtar Umar Kholifa Al Ghifari Wildan Wildan Winiadi, Nicky