Article Per Year (5 Year)
p-Index From 2019 - 2024
1.556
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia Juara: Jurnal Riset Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Jumat Ekonomi: Jurnal Pengabdian Masyarakat E-Amal: Jurnal Pengabdian Kepada Masyarakat EKONOMIKA45 JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Melati Oktafiyani
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Juara: Jurnal Riset Akuntansi

 1 
CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE: INTELLECTUAL CAPITAL SEBAGAI VARIABEL MEDIASI Zaky Machmuddah; Melati Oktafiyani; Kartika Hendra Titisari
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i1.22

Abstract

Corporate Social Responsibility Practice, intellectual capital and corporate financial performance are the main issues of the research. The aims of the current research are to prove the effect of Cor­porate Social Responsibility Practice on Corporate Financial Performance with IC as a mediating variable. All companies listed in Indonesian Stock Exchange, from 2012-2014 are the population of the research. The total of research samples are 21 companies with 63 annual reports conduc­ted by using purposive sampling method. Data analysis used is warpPLS version 4.0 with direct effect models and indirect effect models. The research findings indicated that Corporate Social Responsibility Practice positively and significantly affected to Intellectual Capital, Corporate Soci­al Responsibility Practice positively and significantly affected to Corporate Financial Performance, Intellectual Capital positively and significantly affected to Corporate Financial Performance and Intellectual Capital mediated the effect of Corporate Social Responsibility Practice to Corporate Fi­nancial Performance. The practical implication of the research is to give suggestions to all compa­nies about the role of Corporate Social Responsibility Practice and intellectual capital to increase Corporate Financial Performance. It can be used to companies to increase the Corporate Financial Performance.
Pengaruh Kepemilikan Keluarga Terhadap Kinerja Keuangan Perusahaan: Efek Moderasi dari Keterlibatan Keluarga Melati Oktafiyani; Jesica Viranco Intan Miranda; Nila Tristiarini; St. Dwiarso Utomo
Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v11i2.2832

Abstract

This study aims to analyze the moderating role of family involvement on the effect between family ownership on financial performance while taking into consideration the characteristic of the company (size). Using time series dataset, this study covers a sample of 32 public companies (288 company-years) listed on the Indonesian Stock Exchange (IDX) over the period 2010-2018. The family business category is defined as FPEC-Scale (Power Dimensions). The finding shows that family ownership positively affects the financial performance. In addition, the other findings indicate that the more the family is involved in the management and corporate governance, the more financial performance appears to be sustained over the long term. On the other hand, the relationship of family ownership and financial performance is moderated by family involvement. It emphasizes the importance of holding CEO positions in the family business by family members, in particular founders, in order to achieve better financial performance.
Co-Authors Agung Prajanto Atika Farhana Herdajanti Bambang Minarso, Bambang Bella Kartika Sari Cahya Bagus Permana Dzauqy Shifa Eva Ria Awaliyah Ferida Rahmawati Hayu Wikan Kinasih Hendri Hermawan Adinugraha Hermawan Triono Ichmahtul Hidayah Jesica Viranco Intan Miranda Kartika Hendra Titisari Lenni Yovita Machmuddah, Zaky Mila Sartika Muhammad Khusni Muzzamil Nafilah Nafilah Nila Tristiarini Rafita Yulianing Puspiyanti St. Dwiarso Utomo Wikan Isthika