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All Journal Competitive Jurnal Akuntansi dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Intelektual : Jurnal Penelitian Dosen Akuntansi
Petty Aprilia Sari
SEKOLAH TINGGI ILMU EKONOMI PPI
Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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The Effect of Company Size, Systematic Risk and Independent Commissioners on Disclosure of Intellectual Capital Petty Aprilia Sari; Imam Hidayat
EAJ (Economic and Accounting Journal) Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i3.y2020.p163-171

Abstract

The purpose this study is to determine the effect of company size, systematic risk and independent commissioners on intellectual capital disclosure in banking companies listed on the Indonesia Stock Exchange. The dependent variable is disclosure of intellectual capital, while the independent variable is company size, systematic risk and independent commissioners .This riset was conducted on banking companie listd on the Indonesia Stock Exchange (IDX) by accesing secondary data on annual reports for the 2015-2018 period. The results of the sample selection were 35 banking companies. The sample method used in this study is to use no-probability sample method with the sample technique chosen is purposive sample. The analysis used in this research is panel data regression analysis. The partial evaluation hypothesis testing results show that firm size and systematic risk have a significant positif effect on intellectual capital disclosure, while independent commissioners do not have a significant negatif effect on intellectual capital *disclosure
Analisis Faktor yang Mempengaruhi Nilai Perusahaan Menggunakan Data Panel Imam Hidayat; Petty Aprilia Sari
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p342-354

Abstract

The reason for this research is to dissect the variables that influence companies that are eligible to use board information. To have the option to give success to investors, organizations should have the option to draw in financial backers by keeping up with and producing great corporate worth. Many variables influence the worth of the organization, both inner and outside. These elements incorporate Institutional Proprietorship, Capital Construction, Organization Size. This examination was led with the assistance of EViewss rendition 9. The populace utilized was 65 organizations in the property and land area. This concentrate likewise utilized purposive inspecting strategy and acquired 34 examples that coordinated with the perception information rules, specifically 170 information. The outcomes show that institutional proprietorship has no impact on firm worth, while capital design and firm size to some degree influence firm worth.
PENGARUH TOTAL ASSET TURNOVER, LEVERAGE DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS Imam Hidayat; Petty Aprilia Sari; Mohamad Zulman Hakim; Dirvi Surya Abbas
COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i2.4454

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh total asset turnover, leverage dan profitabilitas terhadap financial distress pada perusahaan sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2015-2019.Populasi penelitian ini meliputi seluruh perusahaan property dan real estate estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 17 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa total asset turnover tidak memiliki pengaruh terhadap financial distress, leverage berpengaruh negatif signifikan terhadap financial distress, profitabiliats berpengaruh positif terhadap financial distress dan manajerial dan likuiditas tidak memiliki pengaruh signifikan terhadap financial distress, dan total asset turnover, leverage dan profitabilitas secara bersama-sama berpengaruh terhadap financial distress.
Production Costs, Promotion Costs, and Sales Volume to Net Profit in Pharmaceutical Sector Manufacturing Companies Ifanny Adnan Pratama; Petty Aprilia Sari
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (953.804 KB)

Abstract

Introduction/Main Objectives: To identify and analyze the effect of production costs, promotion costs and sales volume on the company's profits for pharmaceutical companies listed on the IDX. Background Problems: he pharmaceutical industry is facing a moderately raised condition where the demand for pharmaceutical products related to the handling of Covid-19 is increasing, on the other hand the demand for products that are not directly related to Covid-19 has decreased. Novelty: Re-testing the same variables in previous research, in the Covid-19 Case Research Methode. Research Methods: Data collection techniques with certain considerations using purposive sampling at 9 pharmaceutical companies, using SPSS 25 as a test tool. Finding/Results: Production costs partially have no significant effect on net income, promotion costs and sales volume have a significant effect on net income. Conclusion: There is a need to reduce production costs to a minimum in order to maintain profits and increase promotions and sales volume in pharmaceutical companies, especially during the Covid-19 pandemic.
Pengaruh Profitabilitas dan Likuiditas Terhadap Harga Saham Dengan Dividen Per Share Sebagai Variabel Moderating Merida; Petty Aprilia Sari
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1027.557 KB)

Abstract

Introduction/Main Objectives: To test the effect of profitability and liquidity on stock prices with dividends per share as a moderating variable in manufacturing companies listed on the IDX. Background Problems: As a result of the COVID-19 pandemic, the Indonesian capital market is currently under pressure and many issuers have experienced a decline in their share prices. Novelty: Testing the profitability and liquidity of the stock price moderated by the dividend per share. Research Methods: Using a purposive sampling method on 10 companies with predetermined criteria. Finding/Results: Profitability proxied by return on equity has a significant effect on stock prices, while liquidity has no effect, furthermore DPS is not able to moderate the ROE relationship on stock prices but is able to moderate the CR relationship. Conclusion: Profitability proxied by return on equity has a significant effect on stock prices, while liquidity has no effect, furthermore DPS is not able to moderate the ROE relationship on stock prices but is able to moderate the CR relationship.
Factors Affecting the Net Profit of Manufacturing Companies Listed on The Indonesia Stock Exchange Imam Hidayat; Petty Aprilia Sari
JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

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Abstract

Introduction/Main Objectives: To test whether there is an influence of transformational leadership style, career development, and organizational culture on employee performance. Background Problems: The pharmaceutical industry is facing a moderately raised condition where the demand for pharmaceutical products related to handling Covid-19 is increasing, on the other hand the demand for products that are not directly related to Covid-19 has decreased. Novelty: Re-testing on the same variable by previous researchers, with the data analyzed and different research locations. Research Methods: The analysis used is multiple regression analysis which is preceded by a classic assumption test consisting of a normality test, multicollinearity test, autocorrelation test & heteroscedasticity test. Hypothesis testing was carried out using the t test and F test, using 36 observation data and analysis tools using SPSS. Finding/Results: The regression results show that production costs partially have no significant effect on net income, promotion costs partially have a significant effect on net income, and sales volume has a significant effect on net income. Conclusion: To reduce production costs to a minimum and avoid wasting costs related to production costs to maintain or increase profits
Co-Authors Abbas, Dirvi Surya Ifanny Adnan Pratama Imam Hidayat IMAM HIDAYAT Merida Mohamad Zulman Hakim