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All Journal Journal of Islamic Economics and Finance Velocity: Journal of Sharia Finance and Banking
Difa, Farah
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Religion Economics, Econometrics & Finance Social Sciences

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Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage dan Profitabilitas Terhadap Intellectual Capital Disclosure Pada Perusahaan Terdaftar Indeks Sri-Kehati Tahun 2019-2022 Nur Inayah, Septiani; Difa, Farah
Journal Of Islamic Economics And Finance Vol 4 No 1 (2024): Vol. 4 No. 1 (2024)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v4i1.7368

Abstract

The purpose of this study is to determine the effect of company size, company age, leverage and profitability on intellectual capital disclosure in Sri-Kehati Indexed companies for the 2019-2022 period. This type of research is classified as correlational research with a quantitative approach. The data used is secondary data with the population obtained from the annual financial statements of the Sri-Kehati Index for 2019-2022 from the official website of each company. The sample was selected based on purposive sampling technique and obtained 32 samples of companies during the research period. The data analysis technique uses multiple regression tests with hypothesis testing using the t test and F test. The results showed that company size and company age had an effect on intellectual capital disclosure, while leverage and profitability had no effect on intellectual capital disclosure in companies listed in the Sri-Kehati Index in 2019-2022. This illustrates that the greater and longevity of the company, the more activities are carried out and in general large companies have more business units and have the opportunity to create long-term value so that they will increase the disclosure of information on their intellectual capital.
Investment Decision Analysis of Islamic Bank Listing Indonesia Stock Exchange Through Stock Price Valuation Yudha Pratama, Versiandika; Difa, Farah; Achmad, Dliyaudin
Velocity: Journal of Sharia Finance and Banking Vol 4 No 1 (2024): Mei 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/velocity.v4i1.7292

Abstract

This study aims to determine the intrinsic value (fair price) of Islamic bank stocks listed on the Indonesia Stock Exchange using a relative valuation approach which is then analyzed using two choices of methods, namely the price earning ratio (PER) method or the price to book value (PBV) method. The results of the valuation analysis are then used as guidelines for making investment decisions. This research belongs to the type of descriptive quantitative research with the type of data used is secondary data in the form of historical Islamic bank stock price data for the last 5 years, earning per share (EPS) data, and current book value per share (current BVPS) data, as well as data on the average PER value and the average PBV value of Islamic banks. The results show that BRIS and BTPS stocks valued using the PER method show that bank stocks are undervalued and worth buying. BANK and PNBS shares are valued using PBV because they have negative earnings. The results of the PBV method valuation on the two banks show that BANK and PNBS are classified as undervalued stocks and worth buying.
Co-Authors Achmad, Dliyaudin Nur Inayah, Septiani Versiandika Yudha Pratama