Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Dewantara FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
esty apridasari
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Corporate Governance Sebagai Variabel Pemoderasi Dalam Pengaruh Kualitas Laba Terhadap Nilai Perusahaan esty apridasari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 2 No 1 (2019): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (686.14 KB) | DOI: 10.32332/finansia.v2i01.1500

Abstract

The separation of ownership between the principal and agent in a company could cause a conflict of interest where both parties try to maximize their own interests. The mechanism of corporate governance is expected to minimize this conflict of interest. This study examines the corporate governance variables as moderating variable in the influence of earnings quality on firm value. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with 66 manufacturing companies and 175 observations as sample. Determination of the sample in this study is carried out by purposive sampling method. Coorporate governance is measured by manajerial ownership, institutional ownership, independent commissioners, and the audit committee), earnings quality is measured by Earnings Response Coefficient (ERC), and the firm value is measured with Price Book Value (PBV). Testing hypotheses using regression analysis. The results show that mangerial ownership has not been proven as moderating variable in the influence of earnings quality on firm value. Institutional ownership, independent board of commissioners, and audit committee could moderate the influence of the earnings quality to firm value.
Analisis Pengaruh Kualitas Laba Terhadap Nilai Perusahaan esty apridasari
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 1 No 1 (2018): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.87 KB) | DOI: 10.32332/finansia.v1i01.1144

Abstract

The information of earnings contained in the financial statement is expected to minimize the interest conflicts occuring within agency theory. This study aims to obtain empirical evidence related to the influence of earnings quality on firm value. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with 66 manufacturing companies and 175 observations as sample. Determination of the sample in this study is carried out by purposive sampling method. Earnings quality is measured by Earnings Response Coefficient (ERC) and the firm value is measured with Price Book Value (PBV). Testing hypotheses using regression analysis. The results show that earnings quality has been proven to have positive influence on firm value with significant value 0,000. This show that in order to increase the firm value, it could increase its earnings quality
Faktor-Faktor Yang Mempengaruhi Hasil Belajar Mahasiswa Dalam Mata Kuliah Bidang Akuntansi Esty Apridasari
Jurnal Dewantara Vol 2 No 02 (2016)
Publisher : MKKS SMA, MKKS SMP se-Kota Metro, Persatuan Sarjana Pendidikan Islam Wilayah Provinsi Lampung, dan CV.IQRO Penerbitan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.933 KB)

Abstract

The development of human resources is important in this globalization era, which one of human resource development is in the education sector. The phenomenon shows that the ability of students in understanding the subject in accounting is not really good. This research focuses on the factors that affect student learning outcomes in accounting. This research is descriptive research. Data collection techniques uses questionnaires and documentation. The subjects in this study are students of Islamic Economy of Islamic State Collage (STAIN) Jurai Siwo Metro 2015/2016. Data analysis technique is analyzed by percentage and descriptive. The result of this research indicate that the factors that influence student learning outcomes in accounting are student’s interest and likes, educational background, learning quality which include the way of delivering the subject by the lecturer, the facility and learning media, and the learning time.
Co-Authors