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Dharma, Fitra
Fakultas Ekonomi Dan Bisnis Universitas Lampung, Indonesia
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengaruh Corporate Governance dan Intellectual Capital Terhadap Nilai Perusahaan Fitriyani Fitriyani; Fitra Dharma; Retno Yuni Nur Susilowati
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1436.373 KB) | DOI: 10.23960/efebe.v1i4.52

Abstract

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.
Penerapan Manajemen Keuangan dan Digital Marketing pada Pelaku Usaha Rengginang di Desa Kunjir Fitra Dharma; Yenni Agustina; Andi Windah
Jurnal Nusantara Mengabdi Vol. 1 No. 1 (2021): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (869.699 KB) | DOI: 10.35912/jnm.v1i1.620

Abstract

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.
Pengaruh Leverage, Profitabilitas Dan Likuiditas Terhadap Nilai Perusahaan M Yudha Pratama; Fitra Dharma
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.491

Abstract

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.
Financial accountability on local government and regional economic growth Fitra Dharma
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 3 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221472

Abstract

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.
Pengaruh Good Corporate Governance dan Koneksi Politik terhadap Manajemen Laba Yanuardi Saputra; Fitra Dharma
Journal on Education Vol 6 No 3 (2024): Volume 6 Nomor 3 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i3.5546

Abstract

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.
Pengaruh Transparansi dan Hasil Audit Laporan Keuangan terhadap Korupsi pada Pemerintah Provinsi di Indonesia Christine Cinintya; Rindu Rika Gamayuni; Fitra Dharma
E-Jurnal Akuntansi Vol 32 No 9 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i09.p07

Abstract

Transparency and audit results on government management are important things that can be used to reduce corruption. This study aims to determine the effect of transparency, audit findings and follow-up on recommendation of audit results on corruption, using data from 28 provincial governments during 2013 – 2020. The research population is the provincial government in Indonesia, and uses Microsoft Excel and Eviews for data processing. The test results on 224 samples show that transparency has a negative effect on corruption, and audit findings have a positive effect on corruption. Meanwhile, follow-up on recommendation of audit results has no effect on corruption. Keywords: Transparency; Findings; Follow-Up; Corruption
The Effect Of Corporate Governance on Company Value Aruw Widya Mawarni; Fajar Gustiawaty Dewi; Fitra Dharma
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 1 No. 1 (2024): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i1.2

Abstract

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.
Analisis Kinerja Keuangan Terhadap Profitabilitas Pada Bank BPR Konvensional di Kota Bandar Lampung Muhammad Syahputra; Fitra Dharma
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.3073

Abstract

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.
Pengaruh Pengungkapan Emisi Karbon dan Profitabilitas Terhadap Nilai Perusahaan Ika Susilawati; Fitra Dharma
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 2 (2026): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i2.3763

Abstract

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.
Dampak Tata Kelola Perusahaan Dan Dewan Direksi Perempuan Terhadap Keberlangsungan Perusahaan: Sebuah Artikel Review Maria Maranatha Gultom; Fajar Gustiawaty Dewi; Fitra Dharma
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i2.265

Abstract

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.
Co-Authors Ahmad Zaidan Arly Amelia, Yunia Andi Windah Antonius Panji Utomo Arif Sahputra Aruw Widya Mawarni Christine Cinintya Dewi Sukmasari Fadhilah Nuraini Fajar Gustiawaty Dewi Fitriyani Fitriyani Hafidz Rully Amirullah Ika Susilawati Kiagus Andi Kiagus Andi Komaruddin Komaruddin Kurnia Putri Lia Ulviana Lindrianasari M Yudha Pratama Maria Maranatha Gultom Monica Valencia Putri Muhammad Syahputra Pigo Nauli Ratna Septiyanti Retno Yuni Nur Susilowati Rifdah Qurratunnisa Rindu Rika Gamayuni Rindu Rika Gamayuni Rindu Rika Gamayuni Salma Karina Seputra Usep Syaipudin Widya Rizki Eka Putri Yanuardi Saputra Yenni Agustina