Articles
<![CDATA[Pengaruh Corporate Governance dan Intellectual Capital Terhadap Nilai Perusahaan ]]>
<![CDATA[Fitriyani Fitriyani]]>;
<![CDATA[Fitra Dharma]]>;
<![CDATA[Retno Yuni Nur Susilowati]]>
<![CDATA[ E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 4 (2022): Vol.1 No.4 (2022) ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.23960/efebe.v1i4.52
<![CDATA[Mechanism of corporate governance, independent commissioners and institutional ownership with intellectual capital as independent variables in this study examines positive influence on firm value. Using a research sample of cyclical sector companies on the IDX in 2017-2020 with a total of 352 data observations. The test instrument is multiple linear regression analysis processed using the SPSS 26 application. The results found that independent commissioners have a negative effect on firm value, institutional ownership has an effect on firm value and intellectual capital has a negative effect on firm value in cyclical sector companies on the IDX in 2017- 2020.]]>
<![CDATA[Penerapan Manajemen Keuangan dan Digital Marketing pada Pelaku Usaha Rengginang di Desa Kunjir ]]>
<![CDATA[Fitra Dharma]]>;
<![CDATA[Yenni Agustina]]>;
<![CDATA[Andi Windah]]>
<![CDATA[ Jurnal Nusantara Mengabdi Vol. 1 No. 1 (2021): Oktober ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jnm.v1i1.620
<![CDATA[Purpose: The PkM team took the initiative to carry out service activities for the Rengginang business group to improve the skills and insights of partners in preparing financial reports and e-marketing for Minan Rengginang business actors. Method: This service activity involves the Rengginang Minan business group as a partner of this service activity. The methods used in this activity include cognitive, persuasive, and effective ways. Result: The outcome of this activity is an increase in the participants' abilities and knowledge. Conclusion: This activity positively affects the participant group's skills, knowledge, and income.]]>
<![CDATA[Pengaruh Leverage, Profitabilitas Dan Likuiditas Terhadap Nilai Perusahaan ]]>
<![CDATA[M Yudha Pratama]]>;
<![CDATA[Fitra Dharma]]>
<![CDATA[ Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah ]]>
Publisher : <![CDATA[STAI YPIQ BAUBAU, SULAWESI TENGGARA ]]>
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DOI: 10.59059/mutiara.v1i5.491
<![CDATA[This study aims to examine the effect of leverage, profitability, and liquidity on the value of the Company. in companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. In this study, the population used came from financial statement data of companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The method used is purposive sampling so that a sample of 140 data samples is obtained. The type of data used is secondary data. Data analysis using classical assumption test, multiple linear regression analysis, hypothesis test (t test and coefficient of determination). Testing is carried out using the help of the Software Statistical Product and Service Solution (SPSS) program. The results showed that leverage (DER) has a significant effect on company value, profitability (ROA) has a significant effect on company value, and liquidity (CR) has a significant effect on company value.]]>
<![CDATA[Financial accountability on local government and regional economic growth ]]>
<![CDATA[Fitra Dharma]]>
<![CDATA[ JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 3 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia) ]]>
Publisher : <![CDATA[Indonesian Institute for Counseling, Education and Theraphy (IICET) ]]>
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DOI: 10.29210/020221472
<![CDATA[Audit opinions should be linked to regional economic growth as evidence of financial accountability. Previous research in Indonesia on government spending and regional economic growth has been inconsistent. Audit opinion of local government financial statements could result in discrepancies in the research findings. The purpose of this study is to determine whether there is higher economic growth in local governments that obtain an unqualified audit opinion (UAO) compared to local governments that obtain a modified audit opinion (MAO). This study uses district and city governments in Indonesia from 2016 to 2020 as a sample. The Mann-Whitney test shows that local governments that receive an unqualified audit opinion (UAO) have higher economic growth than those that receive a modified audit opinion. The results of this study show empirically that local government financial accountability is associated with regional economic growth.]]>
<![CDATA[Pengaruh Good Corporate Governance dan Koneksi Politik terhadap Manajemen Laba ]]>
<![CDATA[Yanuardi Saputra]]>;
<![CDATA[Fitra Dharma]]>
<![CDATA[ Journal on Education Vol 6 No 3 (2024): Volume 6 Nomor 3 Tahun 2024 ]]>
Publisher : <![CDATA[Departement of Mathematics Education ]]>
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DOI: 10.31004/joe.v6i3.5546
<![CDATA[The aim of this research is to find out how good company management and political connections impact real earnings management. The indicators of good corporate governance in this research are managerial ownership, institutional ownership, and audit expertise committee. On the other hand, political connections in this research consist of the board of directors and board of commissioners who are connected to politics. This study applies multiple linear regression analysis. In this research, documentation is a data collection method. The data used in this research was obtained from the annual and financial reports of mining companies listed on the Indonesia Stock Exchange from 2018 to 2022. The research results show that all independent variables in this research influence the real earnings management variable simultaneously. The managerial ownership and institutional ownership variables partially influence the real earnings management variable, while the audit committee, politically connected board of commissioners and politically connected board of directors variables do not influence the real earnings management variable.]]>
<![CDATA[The Effect Of Corporate Governance on Company Value ]]>
<![CDATA[Aruw Widya Mawarni]]>;
<![CDATA[Fajar Gustiawaty Dewi]]>;
<![CDATA[Fitra Dharma]]>
<![CDATA[ Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 1 No. 1 (2024): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[PT. Altaf Publishing Corp ]]>
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DOI: 10.70895/jemba.v1i1.2
<![CDATA[This article aims to describe the importance of good corporate governance in a company. This research method uses qualitative research methods with a literature review approach. The research data source is in the form of articles related to Good Corporate Governance. The results of the literature review show that good corporate governance that is implemented well will be able to influence the company's financial performance and the value of the company in the eyes of investors. Good Corporate Governance exists to direct companies to be better at managing the company. Good company management can influence company value and also company performance. With increasing company performance and company value, investors believe that the company can fulfill the obligations of its shareholders. That way, investors will have the confidence to invest their capital in the company. With many investors who believe in investing their capital in the company, the company's operational activities will also be better.]]>
<![CDATA[Analisis Kinerja Keuangan Terhadap Profitabilitas Pada Bank BPR Konvensional di Kota Bandar Lampung ]]>
<![CDATA[Muhammad Syahputra]]>;
<![CDATA[Fitra Dharma]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v6i4.3073
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh Loan to Deposit Ratio (LDR), Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan Non-Performing Loan (NPL) terhadap Return on Assets (ROA) pada Bank BPR Konvensional di Kota Bandar Lampung yang terdaftar di OJK selama periode 2021–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel sebanyak 132 titik data yang diperoleh dari 11 Bank BPR Konvensional. Analisis data melibatkan uji asumsi klasik dan metode pengujian hipotesis, termasuk uji F, uji t, dan koefisien determinasi. Temuan menunjukkan bahwa LDR berpengaruh positif signifikan terhadap ROA, sedangkan BOPO berpengaruh signifikan dan negatif terhadap ROA. Sementara itu, NPL menunjukkan pengaruh positif tetapi tidak signifikan terhadap ROA. Secara simultan, LDR, BOPO, dan NPL secara simultan berpengaruh signifikan terhadap ROA. Penelitian ini berkontribusi pada literatur akademis dengan memberikan pemahaman mengenai faktor yang memengaruhi kinerja keuangan perbankan konvensional regional, serta menawarkan implikasi praktis bagi manajemen bank dalam meningkatkan profitabilitas dan bagi OJK dalam mengevaluasi kebijakan rasio keuangan.]]>
<![CDATA[Pengaruh Pengungkapan Emisi Karbon dan Profitabilitas Terhadap Nilai Perusahaan ]]>
<![CDATA[Ika Susilawati]]>;
<![CDATA[Fitra Dharma]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 2 (2026): April ]]>
Publisher : <![CDATA[Penerbit Jurnal Indonesia ]]>
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DOI: 10.53697/emak.v7i2.3763
<![CDATA[Perubahan iklim dan emisi karbon menjadi isu krusial bagi sektor energi, memengaruhi nilai perusahaan melalui transparansi lingkungan dan kinerja keuangan. Penelitian ini bertujuan menganalisis pengaruh pengungkapan emisi karbon (CED) dan profitabilitas (ROA) terhadap nilai perusahaan (Tobin’s Q) pada perusahaan sektor energi di BEI periode 2021-2024. Menggunakan pendekatan kuantitatif eksplanatori kausal dengan regresi data panel Random Effect Model via EViews 12, populasi mencakup 87 perusahaan, sampel 42 perusahaan (168 observasi) melalui purposive sampling. Instrumen meliputi Tobin’s Q, CED (emisi CO₂ ton/penjualan), ROA, dan kontrol ukuran perusahaan (Ln total aset). Hasil menunjukkan CED berpengaruh negatif signifikan (p=0.0215), ROA positif signifikan (p=0.0053), dan secara simultan signifikan (p=0.006981). Kesimpulan menyatakan transparansi emisi masih dianggap risiko oleh investor, sementara profitabilitas mendorong nilai perusahaan) (perusahaan perlu verifikasi pengungkapan Scope 1-3.]]>
<![CDATA[Dampak Tata Kelola Perusahaan Dan Dewan Direksi Perempuan Terhadap Keberlangsungan Perusahaan: Sebuah Artikel Review ]]>
<![CDATA[Maria Maranatha Gultom]]>;
<![CDATA[Fajar Gustiawaty Dewi]]>;
<![CDATA[Fitra Dharma]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v2i2.265
<![CDATA[This paper was written in response to an era of gender equality and inclusion, regulators, and society built an environment in which women entered workplaces that were previously considered male-dominated. In this era, the number of female employees at various levels of hierarchical organizations is increasing day by day, but when it comes to top-level managerial positions or participation on company boards, women's involvement is reported to be lacking worldwide. This research was established to determine whether female directors' composition has affected sustainability performance. This research found that according to several studies said that the Board of Directors of Women is more trustworthy than male colleagues in creating corporate sustainability, female directors do not want to be involved in matters of unethical behavior, such as earnings management. As women directors have theorized to be more risk-averse and conservative than their male counterparts, female directors are more concerned with their reputations. Female directors show more active collaboration and power-sharing in board meetings than male directors.]]>
<![CDATA[Pengaruh Asset Turnover Dan Leverage Terhadap Firm Value Pada Perusahaan Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2024 ]]>
<![CDATA[Ahmad Zaidan Arly]]>;
<![CDATA[Fitra Dharma]]>
<![CDATA[ Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September ]]>
Publisher : <![CDATA[Institute of Advanced Knowledge and Science ]]>
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DOI: 10.69693/ijim.v4i3.2072
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh asset turnover dan leverage terhadap firm value pada perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian dilatarbelakangi oleh fluktuasi nilai perusahaan pada sektor kesehatan pascapandemi COVID-19 serta masih ditemukannya perbedaan hasil penelitian terdahulu mengenai pengaruh kedua variabel tersebut terhadap nilai perusahaan. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari Bursa Efek Indonesia dan situs resmi masing-masing perusahaan. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh 23 perusahaan dengan total 92 observasi selama empat tahun pengamatan. Analisis data dilakukan menggunakan regresi data panel dengan bantuan aplikasi EViews 14, melalui tahapan analisis statistik deskriptif, pemilihan model regresi data panel, uji asumsi klasik, uji regresi data panel, uji hipotesis, serta koefisien determinasi. Profitabilitas digunakan sebagai variabel kontrol untuk meningkatkan ketepatan model penelitian. Hasil penelitian menunjukkan bahwa asset turnover berpengaruh positif dan signifikan terhadap firm value, sedangkan leverage tidak berpengaruh signifikan terhadap firm value. Profitabilitas sebagai variabel kontrol juga menunjukkan pengaruh positif dan signifikan terhadap nilai perusahaan. Temuan penelitian mengindikasikan bahwa efisiensi pengelolaan aset merupakan faktor yang lebih dominan dalam meningkatkan nilai perusahaan dibandingkan penggunaan utang pada perusahaan sektor healthcare. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur di bidang keuangan serta menjadi referensi bagi manajemen perusahaan dan investor dalam pengambilan keputusan yang berkaitan dengan peningkatan nilai perusahaan pada sektor healthcare di Indonesia.]]>
