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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Tettet Fitrijanti
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Information Asymmetry, Business Diversification on the Cost of Equity Capital with Managerial Ownership as a Moderating Variable Nurul Intan Okci Pratiwi; Tettet Fitrijanti; Sony Devano
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2356

Abstract

The purpose of this study was to examine the effect of information asymmetry and business diversification on the cost of equity capital. The research sample was obtained by 48 mining companies listed on the Indonesia Stock Exchange (IDX). This study uses verification research with a quantitative approach. The method of analysis is panel data regression. The results showed that information asymmetry had a positive effect on the cost of equity capital. Business diversification and managerial ownership have a negative effect on the cost of equity capital. Information asymmetry and business diversification moderated by managerial ownership affect the cost of equity capital. Firm size as a control variable has a positive effect on the cost of equity capital.
Islamic Social Reporting: Influencing Factors and Impact on Firm Value (Study of Islamic Banks) Anita Dwi Utami; Tettet Fitrijanti; Citra Sukmadilaga
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4831

Abstract

Islamic banking is the largest sector in the Islamic finance industry. Good bank performance can certainly add to a positive image so that it can result in company value. The covid-19 pandemic has made a person's survival dependent on others who provide assistance and donations, where this is included in the disclosure of corporate social responsibility as a form of accountability for Islamic banks to fellow humans and Allah SWT. The purpose of this study is to determine the board of directors, sharia supervisory board, and customer pressure can affect the disclosure of Islamic social reporting and have an impact on firm value. The research method used in this research is explanatory research with a quantitative approach. Analysis of research data using panel data regression analysis. The research sample is 62 Islamic banks from 9 countries with the time of 2019 and 2020. The results show that the sharia supervisory board has a significant negative effect on Islamic social reporting, customer influence has a significant positive effect on Islamic social reporting, and customer influence has a significant positive effect on firm value.
PENGARUH LITERASI DAN RELIGIUSITAS TERHADAP INTENSI BERWAKAF PADA CASH WAQF LINKED SUKUK Hida Hiyanti; Tettet Fitrijanti; Citra Sukmadilaga
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 4 No 3 (2020): Edisi September - Desember 2020
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.78 KB) | DOI: 10.31955/mea.v4i3.440

Abstract

Penelitian ini bertujuan untuk menguji pengaruh literasi dan religiusitas pada cash waqf linked sukuk (CWLS). Penelitian menggunakan metode kuantitatif dengan alat uji statistik Smart PLS 3.0. Pendekatan penelitian yakni dengan model analisis Structural Equation Modeling (SEM) serta menggunakan data primer yakni kuesioner yang disebarkan kepada masyarakat luas yang beragama Islam dan berusia 17-65 tahun. Hasil penelitian berdasarkan 239 sampel menunjukkan bahwa literasi dan religiusitas mempengaruhi intensi berwakaf pada CWLS signifikan dan positif. Hasil tersebut menunjukan bahwa tingginya literas dan religiusitas masyarakat maka akan meningkatkan intensi dalam berwakaf pada CWLS.
Co-Authors Anita Dwi Utami Citra Sukmadilaga Hida Hiyanti Nurul Intan Okci Pratiwi Sony Devano