Article Per Year (5 Year)
p-Index From 2019 - 2024
1.578
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia Jurnal Riset Akuntansi Terpadu Jurnal Kajian Akuntansi Jurnal Aplikasi Akuntansi SOLUSI INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Abdimas Sangkabira Jurnal Pengabdian Masyarakat Akademisi Buletin Abdi Masyarakat (BAM)
Khoirul Fuad
Universitas Islam Sultan Agung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Kajian Akuntansi

 1 
Predicting Firm Value in The Jakarta Islamic Index with Profitability as A Mediating Variable Winarsih Winarsih; Khoirul Fuad
Jurnal Kajian Akuntansi Vol 6, No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.5867

Abstract

AbstractThe purpose of this study is to analyze and empirically examine profitability in predicting a firm value in the sector of companies listed on the Jakarta Islamic Index (JII). The research sample consisted of 40 annual reports of sector companies listed on the Jakarta Islamic Index from 2017 to 2019, which were analyzed using AMOS software. This study found that Intellectual Capital positively affects firm value, but Management Statement Disclosure and Corporate Social Responsibility are not proven to affect firm value. Furthermore, profitability mediates the relationship between intellectual capital, Corporate Social Responsibility, and Management Statement Disclosure on firm value.Keywords: Corporate social responsibility; Firm value; Intellectual capital; Management statement; ProfitabilityAbstrakArtikel ini bertujuan untuk menganalisis dan menguji secara empiris profitabilitas dalam memprediksi nilai perusahaan pada sector perusahaan yang terdaftar di Jakarta Islamic Index. Sampel penelitian terdiri dari 40 laporan tahunan perusahaan sektor yang terdaftar di Jakarta Islamic Index dari tahun 2017-2019, yang dianalisis dengan menggunakan software AMOS. Hasil penelitian menunjukkan bahwa Intellectual Capital berpengaruh positif terhadap nilai perusahaan, tetapi Management Statement Disclosure dan Corporate Social Responsibility tidak terbukti berpengaruh terhadap nilai perusahaan. Hasil analisis meunjukkan bahwa profitabilitas terbukti memediasi pengaruh Management Statement Disclosure, Intellectual Capital dan Corporate Social Responsibility terhadap nilai perusahaan.Kata kunci: Corporate social responsibility; Intellectual capital; Management statement; Nilai perusahaan; Profitabilitas
Co-Authors Devi Permatasari Hani Werdi Apriyanti Hani Werdi Apriyanti Hani Werdi Apriyanti Nandya Nur Hapsari Retno Tri Handayani Retno Tri Handayani Retno Siti Sumiati Winarsih Winarsih Winarsih Zuliyati Zuliyati