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All Journal Dinamika Akuntansi Keuangan dan Perbankan Pena : Jurnal Ilmu Pengetahuan dan Teknologi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economics, Management and Accounting
Maria Goretti Kentris Indarti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Other

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Determinants of Firm Value with Financial Performance as a Mediating Variable on the LQ 45 Index 2020-2023 Anggreny Copricornilam Siahaan; Maria Goretti Kentris Indarti
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4163

Abstract

This study examines the effect of intellectual capital, which includes human capital (VAHU), structural capital (STVA) and relational capital (VACA), on firm value (PBV), with financial performance (ROA) as the mediating variable. The population of this study consists of companies listed in the LQ45 index during the period 2020-2023. A total of 160 companies were selected as the sample using the purposive sampling method. The results show that human capital, structural capital and relational capital partially have a positive and significant effect on financial performance. Further tests show that structural capital has a positive and significant effect on firm value, while human and relational capital have a positive but insignificant effect. Financial performance mediates the relationship between human, structural and relational capital positively and significantly on firm value. In this research, the leverage variable (DER) and firm size are also used as control variables and the results obtained show that leverage has a positive and significant effect on firm value, while firm size has a negative effect on firm value.
The Influence of Service Performance and Institutional Age on Budgetary Independence with Financial Performance as A Mediating Variable (A Study at The Bendan Regional General Hospital Public Service Agency, Pekalongan City) Ayu, Farah; Maria Goretti Kentris Indarti
Pena: Jurnal Ilmu Pengetahuan dan Teknologi Vol. 39 No. 1 (2025): PENA MARET 2025
Publisher : LPPM Universitas Pekalongan

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Abstract

The purpose of the study was to test and analyze the independent variables in the form of service performance and agency age on the dependent variable in the form of independence ratio and test the mediation of financial performance in this role at the Regional Public Service Agency (BLUD) of RSUD Bendan Pekalongan City taken in 2018-2023. The population in this study is the annual financial report of the Regional Public Service Agency of Bendan Hospital, Pekalongan City. The sampling method uses purposive sampling method, namely by taking a predetermined sample based on the aims and objectives of the study. The provisions of the sample taken are Notes on Financial Statements (CALK) of the Regional Public Service Agency of the Bendan City Hospital of Pekalongan for the period 2018-2023 which are broken down into monthly data so that the total data obtained is 72. The data collection method uses secondary data. Data analysis using PLS (Partial Least Square) regression analysis. Based on the results of the study, it can be concluded that service performance has no effect on financial performance, agency age has no significant effect on financial performance, service performance has no significant effect on budget independence, agency age has a positive and significant effect on budget independence, financial performance has a positive and significant effect on budget independence, financial performance does not mediate the effect of service performance on the independence ratio, and financial performance mediates the effect of agency age on the independence ratio of BLUD Bendan Hospital Pekalongan City in the period 2018 - 2023 Keywords: service performance, agency age, financial performance, independence ratio, RSUD Kota Pekalongan
Do Ethical Standards Matter? Evidence on Auditor Behavior and Audit Quality Yohanes Sri Guntur; Maria Goretti Kentris Indarti; Pancawati Hardiningsih; Jacobus Widiatmoko
International Journal of Economics, Management and Accounting Vol. 3 No. 2 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i2.1175

Abstract

Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and professional background, on audit standards in Timor-Leste. Quantitative data was collected from a survey of 60 auditors and analyzed using descriptive statistics, correlation analysis, and multiple linear regression techniques. The findings suggest that auditor ethics has a substantial positive impact on audit quality, indicating that conformity to professional ethical guidelines is vital for enhancing audit results. In contrast, experience in auditing does not demonstrate a statistically significant impact on the quality of audits. Visualization through scatter plots further supports the notion that the relationship between ethics and audit quality is more robust than that of other auditor characteristics. Strengthening ethical standards in the auditing profession is crucial to enhancing audit quality, as these findings demonstrate. This study contributes to the body of research on auditing behavior by presenting empirical findings from a developing institutional setting. The findings also have practical implications for policymakers and auditing bodies in Timor-Leste.
Mengukur Profitabilitas Bank Melalui Risk Profile, Good Corporate Governace, Earning and Capital (RGEC): Peran Outstanding Kredit (Studi Kasus Pada BPR dan BPRS di Semarang) Dhara Yulita Mahsa Savero; Maria Goretti Kentris Indarti
Dinamika Akuntansi Keuangan dan Perbankan Vol 15 No 1 (2026): Vol. 15 No. 1 2026
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v15i1.10532

Abstract

This research aims to determine the effect of bank soundness factors on profitability. The assessment of bank soundness is based on POJK No. 3/POJK.03/2022 regarding the Bank Soundness Rating using the RGEC approach (Risk Profile, Good Corporate Governance, Earnings, and Capital). In this study, these factors are projected through several independent variables: Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), and Capital Adequacy Ratio (CAR). Meanwhile, profitability is projected using Return on Assets (ROA) as the dependent variable. Due to inconsistencies in previous research findings, a moderating variable was included to strengthen the influence of the independent variables on the dependent variable. This study utilizes quasi-moderation, where the moderating variable also has a direct effect on the dependent variable. The sample consists of financial reports from Rural Banks (BPR) and Sharia Rural Banks (BPRS) in Semarang City registered with the Financial Services Authority (OJK) from 2020 to 2024, as well as Bank Soundness Reports from their respective publication websites. Sampling was conducted using the purposive sampling method. While 33 BPR & BPRS were registered with the OJK and met the initial criteria, a total of 61 data points were eligible for analysis. Data were processed using Microsoft Excel and SPSS 22. The analytical method employed is Moderated Regression Analysis (MRA). The results indicate that NPL has a significant negative effect on ROA, while other variables do not show a significant impact. Consequently, BPR & BPRS need to closely monitor their NPL levels to maximize profitability.
Co-Authors Anggreny Copricornilam Siahaan Ayu, Farah Dhara Yulita Mahsa Savero Pancawati Hardiningsih Widiatmoko, Jacobus Yohanes Sri Guntur