Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal MUQTASID IJIBE (International Journal of Islamic Business Ethics) Proceeding SENDI_U Jurnal Kajian Akuntansi SOLUSI JRABA
Dianing Ratna Wijayani, Dianing Ratna
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : jraba

 1 
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur di BEI 2012-2014) Wijayani, Dianing Ratna
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i1.46016

Abstract

The purpose of this research was to examine the effect of intellectual capital on Return On Assets, Earning Per Share and Return On Equity. The population of this research is manufacturing companies listed on the Stock Exchange the period 2012-2014, a total sample of companies amounted to 51 samples were taken by using purposive sampling method. The method of analysis in this research is multiplelinear regression analysis. The results of this study indicate that intellectual capitalsignificant positive effect on ROA. This condition occurs because if the human resource capacity the better, it is expected to produce profitability Return on Assetsincreased. Intellectual capital is significant positive effect on EPS. This condition occurs because when intellectual capital is getting better, the public trust in the company, the better, so that the products or services offered by the company is accepted by the community and increasing revenue. Intellectual capital is significant positive effect on ROE. This condition occurs because the intellectual capital increases, the company has been using its capital more effectively to improve human resources, so that the performance of employees to generate increasing profits.
DETERMINANT OF HEDGING ACTIVITIES IN SOE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2015-2019 Wijayani, Dianing Ratna; Harsanti, Ponny
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v5i1.46034

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh peluang pertumbuhan,leverage, ukuran perusahaan, kesulitan keuangan, dan nilai pasar terhadap aktivitas lindung nilai. Penelitian ini menggunakan metode penelitian kuantitatif, yaitu metode penelitian yang digunakan untuk menguji populasi atau sampel tertentu dari populasi. Populasi penelitian semua perusahaan BUMN yang terdaftar di Bursa Efek Indonesia 2015-2019 dengan total 100 perusahaan, kemudian peneliti menggunakan tehnik pengambilan sampel dengan purposive sampel sehingga data sampel penelitian berjumlah 65 perusahaan. Teknik analisis data menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa peluang pertumbuhan dan ukuran perusahaan memiliki pengaruh positif terhadap aktivitas hedging. Leverage memiliki pengaruh negatif terhadap aktivitas hedging. Kesulitan keuangan dan nilai pasar tidak berpengaruh terhadap aktivitas hedging. Hasil penelitian ini diharapkan mampu berkontribusi sebagai salah satu sumber informasi masukandan wawasan bagi suatu perusahaan ketika akan menerapkan pengambilan keputusan hedging menggunakan instrumen derivatif valuta asing. Bagi peneliti selanjutnya dan akademisi diharapkan ini dapat memberikan kontribusi dalam pengembangan teori dan dijadikan sebagai sebuah literatur.
Co-Authors Andriyani, Nita Mar'ati, Fudji Sri Maya Indriastuti Ponny Harsanti, Ponny Sri Mulyani