Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Terpadu AFRE Accounting Financial Review Dynamic Management Journal
Lia Uzliawati
Sultan Ageng Tirtayasa University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Role of Board Commissioner Size, Independent Commissioner, Ownership Concentration, Leverage, and Firm Size on Intellectual Capital Disclosure Anis Maryanih; Lia Uzliawati; Agus Sholikhan Yulianto
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.16082

Abstract

The purpose in this study to determinate the effect of board of commissioner size, independent commissioner, ownership concentration, leverage, and firm size to intellectual capital disclosure in banking sector listed on Indonesian Stock Exchange 2017-2020. This study used purposive sampling to sample selection and found 148 sample data. The data obtained from Indonesian Stock Exchange website. This study used data analytical method is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and goodness of fit models by SPSS version 25. This study find is board of commissioner size, independent commissioner, and ownership concentration have no effect on intellectual capital disclosure. Then, Leverage, and firm size have effect on intellectual capital disclosure
THE EFFECT OF POLITICAL CONNECTIONS AND CORPORATE SOCIAL RESPONSIBILITY ON THE QUALITY OF FINANCIAL REPORTS Roidwan Elang Sudrajat; Susanti Susanti; Lia Uzliawati
Dynamic Management Journal Vol 7, No 2 (2023): April
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v7i2.8677

Abstract

This study aims to investigate the effects of political connections and disclosure of Corporate social responsibility (CSR) on the quality of financial reports, which are measured using discretionary accruals (DAC). Secondary data obtained from literature studies were used in this study, and the approach used was a qualitative descriptive method. The results show that political connections have a negative impact on the quality of financial reporting, while CSR disclosure has a positive impact on the quality of financial reporting. The stronger the political connections within a company, the more likely the quality of the resulting financial reports will decrease due to conflicts of interest that may occur. On the other hand, the higher the level of CSR disclosure in a company, the better the quality of the financial reports produced, which in turn can increase public trust, especially investors. Keywords: Quality of Financial Reports, Political Connections and Corporate Social Responsibility.
Board commissioner characteristics and intellectual capital on company financial performance in banking industries Lia Uzliawati
AFRE (Accounting and Financial Review) Vol. 8 No. 1 (2025): March 2025
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v8i1.13284

Abstract

This research aims to examine the influence of  board  commissioners  characteristics on the company's financial performance and test whether intellectual capital can moderate the relationship between the characteristics of the board of commissioners and company performance. The characteristics of the board of com-missioners in this study are proxied by the size of the board of commissioners and independent commissioners. The sample used in this research is banking companies listed on the Indonesian Stock Exchange for the 2020-2023 period with a total of 123 observations. The size of the board of commissioners is measured using the total number of board of commissioners in the Company, while independent com-missioners are measured by the percentage of independent commissioners and the number of board of commissioners in the Company. The company's financial performance is measured using return on assets and intellectual capital is measured using VAICTM. Moderating Regression Analysis (MRA) is used as an analytical tool in this research. The research results show that the size of the board of commissioners does not have a significant influence on the company's financial performance. Meanwhile, independent commissioners have a significant positive influence on the company's financial performance. Furthermore, intellectual capital can moderate the relationship between the characteristics of the board of commissioners and company performance. JEL Classification: G32, O34 DOI: https://doi.org/10.26905/afr.v7i3. 13284
Co-Authors Agus Sholikhan Yulianto Anis Maryanih Roidwan Elang Sudrajat Susanti Susanti