Claim Missing Document
Check
Articles

Found 3 Documents
Search

Pengaruh Intellectual Capital, Good Corporate Governance dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dewi Rahmawati; Dirvi Surya Abbas; Djenny Sasmita
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1271

Abstract

The purpose of this study was yo determine the effect of Intellectual Capital, Good Corporate Governance and Firm Size on Value of the Firm in manufacturing companies listed on the Indonesia Stock Exchange. The time period used is 4 years, from 2018-2021. The populations of this study includes all manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021 with total 194 companies and a sample of 39 companies was obtained with purposive sampling method. The number of observation data is 156 data. The type of data used is secondary data. The method of data analysis in this research is panel data regression using Eviews 12 program. The result of this study showed that Intellectual Capital has a positive effect. Good Corporate Governance has no effect and Firm Size has a negavite effect on Value of the Firm.
Pengaruh Rasio Solvabilitas, Sales Growth Dan Total Asset Turnover Terhadap Pertumbuhan Laba Desi Rahmawati; Dirvi Surya Abbas; Djenny Sasmita
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 1 (2024): Januari : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i1.106

Abstract

The purpose of this study was to determine the effect of solvency ratios, sales growth and total asset turnover on profit growth in Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 14 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that sales growth had a significant positive effect on profit growth, the solvency ratio and total asset turnover had no effect on profit growth .
Pengaruh Hutang, Kepemilkan Saham, Dewan Komisaris, dan Kepemilikan Manajerial Terhadap Pengungkapan Tanggung Jawab Sosial Rusmiati Rusmiati; Dirvi Surya Abbas; Imam Hidayat; Djenny Sasmita
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 2 No. 1 (2023): Januari : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v2i1.742

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh hutang, kepemilikan saham, dewan direksi, dan kepemilikan manajerial terhadap pengungkapan Corporate Social Responsibility. Penelitian ini dilakukan untuk mengisi gap permasalahan dimana hasil penelitian terdahulu menunjukkan hasil yang belum konsisten. Studi dilakukan di perusahaan manufaktur sektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2015 - 2021. Data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan keuangan dan laporan Corporate Social Responsibility yang tercantum dalam laporan tahunan dan diterbitkan oleh masing-masing perusahaan lewat situs Bursa Efek Indonesia yang dapat diakses di alamat https://www.idx.co.id. Metode penelitian yang digunakan adalah asosiatif kuantitatif dengan total sampel 56 unit. Hasil penelitian menunjukkan bahwa hutang berpengaruh terhadap pengungkapan Corporate Social Responsibility, kepemilikan asing berpengaruh terhadap pengungkapan Corporate Social Responsibility, dewan direksi tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility, dan kepemilikan manajerial tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility . Secara simultan, hutang, dan kepemilikan saham asing berpengaruh terhadap pengungkapan Corporate Social Responsibility.