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<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH PENGUNGKAPAN SUSTAINABILITY REPORT ]]>
<![CDATA[Widhiastuti, Susanti]]>;
<![CDATA[Eftianto, Eftianto]]>;
<![CDATA[Ahmadi, Slamet]]>
<![CDATA[ JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/jiak.v8i2.314
<![CDATA[This study aims to determine the effect of financial performance, on the value of the company with disclosure of sustainability report as a mediating variable. The population in this study are companies listed on the Indonesia Stock Exchange and consistently included in the SRI-KEHATI Index from 2012-2016 as many as 19 companies. The selection of samples using purposive sampling method and the sample used in this study amounted to 14 companies for 5 years. The method of analysis uses multiple regression. The results showed that profitability and liquidity as a measure of the company's financial performance did not affect the disclosure of sustainability bother while the solvency had an effect on disclosure of sustainability bother. Profitability and solvency affect the value of the company, but liquidity and sustainability report disclosure do not affect the value of the company. This study also shows that sustainability report disclosure cannot mediate the effect of financial performance on firm value. Keywords: Financial Performance, Sustainability Report, Company Value]]>
<![CDATA[Analysis of the Influence of Intellectual Capital, Working Capital, and Leverage in Affecting Profitability and Its Relationship on the Value of the Company ]]>
<![CDATA[Susanti Widhiastuti]]>;
<![CDATA[Bobby Ekasaputra]]>;
<![CDATA[Jayadi Jayadi]]>
<![CDATA[ Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 19 No 1 (2020): Fokus Bisnis ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/fokusbisnis.v19i1.614
<![CDATA[This study aims to analyze the effect of intellectual capital (VAHU), working capital (working capital turnover / WCT), and leverage (DER) in influencing profitability (ROE) in relation to company value (PBV). The population in this study are companies in the mining, plantation, and consumer goods manufacturing industries listed on the Indonesia Stock Exchange from 2014 to 2018 with a total of 40 companies. The sample selection is done using the purposive sampling method and the samples used in this study were 14 companies. This type of research used in this study is a causal type of explanatory research that seeks to test the influence of variables in a structural model. The results showed that: 1). Intellectual capital affects the profitability and value of the company, 2). Working capital turnover does not affect the profitability and value of the company, 3). Time affects the profitability and value of the company, 4). Profitability affects the value of the company.]]>
<![CDATA[Peran Modal Intelektual dalam Memoderasi Risiko Investasi dan Struktur Modal Terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Susanti Widhiastuti]]>;
<![CDATA[Bilqis Zamzamiria Putri Sukarya]]>;
<![CDATA[Slamet Ahmadi]]>
<![CDATA[ Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 19 No 2 (2020): Fokus Bisnis ]]>
Publisher : <![CDATA[P4M STIE Putra Bangsa ]]>
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DOI: 10.32639/fokusbisnis.v19i2.731
<![CDATA[Penelitian ini bertujuan untuk menguji peran modal intelektual dalam memoderasi risiko investasi dan struktur modal terhadap nilai perusahaan. Modal Intelektual diukur dengan value added intellectual capital coefficient (VAIC), Risiko investasi diukur menggunakan standar deviasi (SD) dan struktur modal diukur dengan menggunakan debt to equity ratio (DER) dan nilai perusahaan diukur menggunakan price to book value (PBV). Populasi dalam penelitian ini adalah perusahaan manufaktur.Tbk yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2018 sub sektor makanan dan minuman. Sampel penelitian berjumlah 12 perusahaan. Metode sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa R Square sebelum adanya moderasi peran modal intelektual, struktur modal dan resiko investasi terhadap nilai perusahaan memberikan masukan sebesar 24,6% dan pada saat modal intelektual memoderasi struktur modal terhadap nilai perusahaan dan resiko bisnis terhadap nilai perusahaan R square sebesar 25,8 %. Hasil penelitian model tanpa moderasi menunjukkan bahwa modal intelektual berpengaruh positif signifikan sebesar 25 %, resiko investasi berpengaruh negative signifikan sebesar -1,063 dan struktur modal berpengaruh negative tidak signifika sebesar -2,121 terhadap nilai perusahaan. Peran modal intelektual dalam memoderasi resiko invesatasi dengan nilai perusahaan berpengaruh positif tidak signifikan sebesar 40,1 % dan antara struktur modal dengan nilai perusahaan berpengaruh negative dan tidak signifikan sebesar -52,7 %.]]>
<![CDATA[The Effect of Over Workload and Role Conflicts on Behavior of Tax Auditor Dysfunction with Working Stress as Mediation Factor and Moral Competence as Moderation Factor (Empirical study at Indonesian Directorate General of Taxes) ]]>
<![CDATA[Kartika Cahya Kencana]]>;
<![CDATA[Susanti Widhiastuti]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 1 (2018): JUNE ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v2i1.13
<![CDATA[This study examines the theory of transactional processes which applied work stress theory proposed by Gibson et al. (1995). The researcher collected data from tax auditors as participants using survey techniques by self-filling questionnaires. The qualitative data are converted into the parametric scale with the Method of Successive Interval and then analysed using Partial Least Square. The result of this study is work stress can mediate the effect of over workload and role conflict on tax auditor dysfunction behavior moral competence can not moderate the relationship of influence of work stress on dysfunction behavior. Surveys conducted are not accompanied by researcher in filling questionnaires in the theoretical sphere so as to generate potential bias in the results. This study produces a quality tax audit of the errors of professional humanism. For further research, can be analyzed by using the experimental method.]]>
<![CDATA[Antecedents of Intention to Purchase Counterfeit Products: Case in Indonesian Consumers ]]>
<![CDATA[Slamet Ahmadi]]>;
<![CDATA[Harini Abrilia Setyawati]]>;
<![CDATA[Santi Widhiastuti]]>
<![CDATA[ AMAR (Andalas Management Review) Vol 5 No 1 (2021) ]]>
Publisher : <![CDATA[Management Institute Faculty of Economics Universitas Andalas ]]>
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DOI: 10.25077/amar.5.1.46-60.2021
<![CDATA[The objective of this study was to scrutinize the effect of materialism and novelty seeking on counterfeit purchase intention through attitudes. Data were collected from the youth in Indonesia, collected 177 respondents, processed using the PLS wrap. The analysis using path coefficient analysis indicated that novelty-seeking and attitude had an effect on buying interest counterfeit purchase intention through attitudes. On the other hand, materialism had no effect on attitudes and interests. Limited sampling frame may affect the general findings.]]>
<![CDATA[PENGARUH SUKU BUNGA, NILAI KURS RUPIAH DAN INFLASI TERHADAP INDEKS HARGA SAHAM PERBANKAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Seni Andriyani]]>;
<![CDATA[Susanti Widhiastuti]]>
<![CDATA[ Jurnal Pengembangan Wiraswasta Vol 18, No 3 (2016): JPW Edisi Desember 2016 ]]>
Publisher : <![CDATA[LP2M Sekolah Tinggi Ilmu Ekonomi IPWI Jakarta ]]>
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DOI: 10.33370/jpw.v18i3.51
<![CDATA[Indonesia dan Negara - negara berkembang di dunia saat ini tengah terkena imbas negatif gejolak keuangan global. Krisis ini berpengaruh terhadap ekonomi makro Indonesia dari sisi tingkat suku bunga(SBI), kurs dollar, dan Inflasi. Untuk membuktikan pengaruh tersebut maka dilakukan penelitian ini dengan tujuan untuk mengetahui pengaruh suku bunga, nilai kurs rupiah dan inflasi terhadap indeks harga saham perbankan yang terdaftar di Bursa Efek Indonesia.Penelitian dilakukan secara kuantitatif yaitu dengan mengambil data - data sekunder keuangan periode tahun 2011 – 2015 melalui website (www.bi.go.id/ www.idx.co.id / www.bps.go.id ). Data tersebut terdiri dari 60 data keuangan sebagai sampel penelitian yang dihitung menggunakan metode purposive sampling pada margin error 5%, analisis deskriptif, analisis regresi linier ganda. Pengujian hipotesis dilakukan dengan uji-t dan uji-F.Penelitian menghasilkan tiga temuan utama sesuai dengan hipotesis yang diajukan, yaitu: 1) Suku bunga tidak berpengaruh terhadap indeks harga saham perbankan yang terdaftar di BEI dengan arah positif; 2) Nilai kurs rupiah terhadap dollar Amerika berpengaruh terhadap indeks harga saham perbankan yang terdaftar di BEI dengan arah negatif; 3) Inflasi tidak berpengaruh terhadap indeks harga saham perbankan yang terdaftar di BEI dengan arah positif. Kata kunci:Suku Bunga, Nilai Kurs Rupiah, Inflasi, Indeks Harga Saham Perbankan]]>
<![CDATA[EFFECT OF CAPITAL STRUCTURE, SIZE OF COMPANY, WORKING CAPITAL TO THE PERFORMANCE OF THE COMPANY AND ITS IMPACT ON THE VALUE OF THE COMPANY ]]>
<![CDATA[Estuti Fitri Hartini]]>;
<![CDATA[Susanti Widhiastuti]]>
<![CDATA[ Jurnal Manajemen Kewirausahaan Vol 14, No 2 (2017): JMK EDISI DESEMBER 2017 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonimi IPWI Jakarta ]]>
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DOI: 10.33370/jmk.v14i2.61
<![CDATA[The capital structure is very important to finance the company so that its management can run well and have an impact on the increase of income and capital structure that optimizes the balance between risk and return rate maximizing the stock price of the company. Corporate value can also be influenced by the company's performance profitability, which in this study proxied by sales growth and working capital proxied by the amount of inventory. The growth of sales will determine the extent to on how the company can maintain its profitability in accordance with the company's expectations and the amount of inventory as a current asset to maintain the liquidity of the company that impacts on rising corporate value. Weston and Coveland (1992) define profitability as the extent to on how the firms generate profits from sales and corporate investments.The purpose of this research is to analyze the influence of capital structure on company performance; to analyze the effect of firm size on company performance; to analyze the effect of Working Capital on Corporate Performance; to analyze the effect of Capital Structure directly on Corporate Value; to analyze the effect of Company Size directly on Corporate Value; to analyze the effect of Working Capital directly on Corporate Value; to analyze the effect of the Company's Performance on Corporate Value.This research is based on the type of quantitative research, and path analysis method used to test the effect of exogenous variables on endogen, using SPSS version 16 software.Result of research, Capital structure has no significant effect on company performance; Company size has a significant effect on company performance; Working capital has significant effect on company performance; Capital Structure has no significant effect on company value; The size of the firm has no significant effect on firm value; Working capital has a significant positive effect on company value; Company performance has no significant effect on company value. Keywords: Capital Structure, Company Size, Working Capital, Corporate Performance, Corporate Value.]]>
<![CDATA[PENGARUH MODAL INTELEKTUAL, BIAYA PROMOSI, DAN PERPUTARAN PERSEDIAAN DALAM MEMPENGARUHI PROFIT SERTA IMPLIKASINYA TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Susanti Widhiastuti]]>;
<![CDATA[Rama Satrya Nugraha]]>
<![CDATA[ Jurnal Manajemen Kewirausahaan Vol 15, No 2 (2018): JMK EDISI DESEMBER 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonimi IPWI Jakarta ]]>
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DOI: 10.33370/jmk.v15i2.230
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh modal intelektual (IC), biaya promosi, dan perputaran persediaan (ITO) terhadap profit (ROA) serta implikasinya terhadap nilai perusahaan (PER). Populasi pada penelitian ini adalah perusahaan pada Sektor Industri Manufaktur Barang Konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2012 sampai dengan tahun 2016 dengan jumlah 42 perusahaan. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dan sampel yang digunakan dalam penelitian ini berjumlah 18 perusahaan. Jenis penelitian yang digunakan dalam penelitian ini adalah explanatory research tipe kausal yang berupaya menguji pengaruh antar variabel dalam sebuah model struktural.Hasil penelitian menunjukkan bahwa modal intelektual berpengaruh terhadap profit perusahaan tetapi tidak berpengaruh terhadap nilai perusahaan. Biaya promosi tidak berpengaruh terhadap profit dan nilai perusahaan. Perputaran persediaan tidak berpengaruh terhadap profit tetapi berpengaruh terhadap nilai perusahaan. Kata Kunci: Modal Intelektual, Biaya Promosi, Perputaran Persediaan, Profit, Nilai Perusahaan]]>
<![CDATA[PERAN MEDIASI KINERJA KEUANGAN TERHADAP HUBUNGAN ANTARA ASET TIDAK BERWUJUD TERHADAP KINERJA PASAR ]]>
<![CDATA[Susanti Widhiastuti]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 16 No. 1 (2016): April ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v16i1.1992
<![CDATA[The purpose of this study was to analyze the effect of intangible resources against stocks return mediated by the financial performance. The research was conducted on Trade sector companies listed on the Indonesia Stock Exchange in the observation period 2012-2015. The number of samples taken by using purposive sampling method. Multiple regression analysis and path analysis was used to analyze the hypothesis in this study. This research has not been able to prove that there is a mediation role in financial performance in the relationship between the intangible resources and stock returns. This is due to the external factors that affect stock returns. However partially, both of intellectual capital and goodwill proven their effect on stock returns. The results also showed that intangible resources such as goodwill and enterprise risk management capabilities have a positive effect on the company's financial performance. Otherwise intellectual capital have not been able to show its influence on the financial performance.]]>
<![CDATA[DAMPAK NILAI PERUSAHAAN YANG DIPENGARUHI KEPUTUSAN INVESTASI, STRUKTUR MODAL, DAN KEBIJAKAN DIVIDEN ]]>
<![CDATA[Yuyun Yunaningsih]]>;
<![CDATA[Susanti Widhiastuti]]>
<![CDATA[ Jurnal Manajemen Kewirausahaan Vol 19, No 1 (2022): JMK EDISI JUNI 2022 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonimi IPWI Jakarta ]]>
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DOI: 10.33370/jmk.v19i1.719
<![CDATA[Penelitian ini bertujuan untuk menguji dampak nilai perusahaan yang dipengaruhi keputusan investasi, struktur modal, dan kebijakan dividen pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Data dalam penelitian menggunakan data sekunder dari 15 perusahaan sektor industri dasar dan kimia yang terdaftar di BEI. Teknik analisis menggunakan regresi linier berganda yang diolah menggunakan SPSS. Hasil penelitian ini ialah keputusan investasi berdampak positif signifikan terhadap nilai perusahaan, sementara kebijakan dividen dan struktur modal berdampak positif tidak signifikan terhadap nilai perusahaan. Kata kunci: kebijakan dividen, keputusan investasi, nilai perusahaan, struktur modal ABSTRACT This study aims to examine the impact of firm value on investment decisions, capital structure and dividend policy on basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The data in this study uses secondary data from 15 basic and chemical industrial sector companies listed on the IDX. The analysis technique uses multiple linear regression which is processed using SPSS. The results of this study are that investment decisions have a significant positive impact on firm value, while dividend policy and capital structure have an insignificant positive impact on firm value. Keywords: capital structure, dividend policy, firm value, investment decision]]>
