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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Community Service and Empowerment Jurnal Pengabdian kepada Masyarakat Nusantara Unri Conference Series: Community Engagement International Journal of Environmental, Sustainability, and Social Science Journal Of World Science Journal of International Conference Proceedings Jurnal Akuntansi Manado (JAIM) Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Arum Prastiwi
Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Reviu Akuntansi, Keuangan, dan Sistem Informasi

 1 
Pengaruh Tata Kelola Perusahaan Dan Modal Intelektual Terhadap Financial Distress Andi Tendri Almira Raina; Arum Prastiwi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the effect of corporate governance and intellectual capital on financial distress utilizing the Zmijewski method. The population includes 609 non-financial companies listed on the Indonesia Stock Exchange between 2018 and 2021, from which the samples of 120 observable data are selected through purposive sampling. This study involves secondary data of the companies’ annual reports collected from their official websites and that of IDX (www.idx.co.id) and analyzed by multiple linear regression utilizing IBM SPSS Statistics 26. This study finds that corporate governance does not affect financial distress, and intellectual capital has a negative effect on financial distress; implying that corporate governance does not whatsoever contribute to financial distress, and higher intellectual capital, represented by Value-Added Intellectual Capital (VAIC), can minimize the likelihood of financial distress.
ANALISIS PERBANDINGAN KINERJA KEUANGAN DAN NON KEUANGAN SEBELUM DAN SESUDAH AKUISISI (Studi Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Yang Melakukan Akuisisi Tahun 2018) Muhammad Rifqi Waliudin; Arum Prastiwi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to examine and analyze the differences in financial and non-financial performance of companies before and after acquisitions, measured by current ratio, total asset turnover, debt-to-equity ratio, return on equity, and corporate social responsibility. The observation is conducted 3 years before and 3 years after the acquisition, respectively. The population includes companies listed on the Indonesia Stock Exchange that made acquisitions in 2018, from which the samples of 5 companies are selected through a purposive sampling method with the following characteristics: samples include companies that did not make acquisitions more than once during 2015-2021 period, and research data is available from 2015 to 2021. The results of descriptive statistical tests and the Wilcoxon sign rank test prove that there are differences in improvements after the acquisition of the current ratio and corporate social responsibility. Whilst, return on equity indicates a difference in decreasing trend in value. Total asset turnover and debt-to-equity ratio reveal no difference before and after the acquisition. The results of this study prove that the expected synergy from the acquisition is achieved only in the current ratio and corporate social responsibility.
ANALISIS PENGARUH LOAN LOSS PROVISION DAN CURRENT ACCOUNT SAVING ACCOUNT TERHADAP HARGA SAHAM YANG DIMODERASI OLEH RISIKO KREDIT (Studi Kasus Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2020 – 2021) Adinda Fakhra Shaliha; Arum Prastiwi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to determine the effect of Loan Loss Provision (LLP) and Current Account Saving Account (CASA) on banking stock prices with credit risk as the moderator. This study employs a quantitative approach involving secondary data from the samples of 44 banks selected through non-probability with the purposive sampling method. The data are analyzed by Moderated Regression Analysis (MRA) utilizing the SPSS 26 software, and the results proved that there was a unidirectional relationship between CASA and stock prices. As such, an increase in CASA will cause an increase in prices, and vice versa. However, the increase or decrease in LLP had no effect on stock prices. Credit risk has been proven to weaken the relationship between CASA and stock prices, but did not either weaken or strengthen the relationship between LLP and stock prices. Based on the results, increasing CASA is highly recommended to achieve good operational efficiency while maintaining the level of credit risk to anticipate a stock price increase
PENGARUH TATA KELOLA PERUSAHAAN DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2016-2022) Ilham Ramadhan Nugraha; Arum Prastiwi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 1 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the effect of good corporate governance and intellectual capital on the company value of state-owned enterprises listed on the Indonesia Stock Exchange (IDX) between 2016 and 2022, involving secondary data obtained from the websites of IDX and respective companies. The samples in this study include 10 companies selected through the purposive sampling method and analyzed by multiple linear regression using the SPSS version 25 software. The dimension of good corporate governance is represented by the independent board of commissioners and the audit committee, and the intellectual capital dimension is represented by Value Added Intellectual Coefficient (VAIC). The results of the analysis exhibit that the audit committee and intellectual capital have a positive effect on company value, implying that a higher number of audit committees and intellectual capital value is capable of increasing company value. Whilst, the board of independent commissioners has a negative effect on company value, meaning that the higher proportion of independent commissioners is unable to improve company value.
Co-Authors Adinda Fakhra Shaliha Andi Tendri Almira Raina Aulia Fuad Rahman Auliya Urahman Aviyanti, Richo Diana Ayu Puspitaningrum Candra Bayu Pradana Putra Cecep Kusmana Destri Maulina Lubis Eko Ganis Sukoharsono Erwin Saraswati Erwin SARASWATI Erwin Saraswati Hisky Ryan Kawulur Ilham Ramadhan Nugraha Imam Subekti Indra Wijaya Kusuma Kadek Weda Noveadjani Tista Kartika Sari Meilenia Rahma Salisa Mohamad Khoiru Rusydi Mokhamad Nur Muhammad Aldi Kurniawan Muhammad Ezra Wibisono Muhammad Rifqi Waliudin Ni Luh Putri Setyastrini Novianti Mukti Wibowo Nurlita Novianti Nurul Badriyah Putu Ambika Apsari Kesuma Putri R. Radeetha Rachmawati, Ayu Rihana Sofie Nabella Roekhudin, Roekhudin Sari Atmini Setyo Tri Wahyudi Shinta Maharani Truly Wulandari Truly Wulandari Virginia Nur Rahmanti Wihelmina Dea Kosasih Wiwik Saraswati, Wiwik