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All Journal Media Mahardhika Research In Management and Accounting (RIMA) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Akuntansi Bisnis & Manajemen (ABM)
Adi Susanto
Accounting Department, Widya Mandala Catholic University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Akuntansi Bisnis

 1 
ANALISIS FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN VARIASI PERTUMBUHAN LABA ANTAR SEGMEN Wibisono Saputro; Adi Susanto; Lindrawati ‏‏‎Lindrawati
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 2 (2020): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.239 KB) | DOI: 10.35606/jabm.v27i2.685

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh proprietary cost, agency cost, financing incentives, dan pertumbuhan perusahaan terhadap pengungkapan variasi pertumbuhan laba antar segmen dengan variabel kontrol ukuran perusahaan pada perusahaan manufaktur. Desain penelitian adalah kuantitatif dengan hipotesis. Jenis data yang digunakan adalah data kuantitatif berupa laporan keuangan yang diperoleh dari website BEI. Objek penelitian adalah perusahaan manufaktur yang terdaftar di BEI. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan pertumbuhan perusahaan berpengaruh negatif terhadap pengungkapan variasi pertumbuhan laba antar segmen. Proprietary cost, agency cost dan financing incentives tidak berpengaruh terhadap pengungkapan variasi pertumbuhan laba antar segmen.
Pengaruh Sustainability Report, Vitalitas, Intellectual Capital terhadap Nilai Perusahaan (Effect of Sustainability Report, Vitality, Intellectual Capital on Firm Value) Ivena Tjandra; Lindrawati Lindrawati; Adi Susanto
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i1.1179

Abstract

The purpose of this study is to examine and analyze the factors that affect the value of banking companies. The type of data used is quantitative data in the form of company annual reports and sustainability reports. The object of research is banking companies listed on the Indonesia Stock Exchange in 2017-2019. Data were analyzed using multiple linear regression whose results showed disclosure of sustainability reports and intellectual capital had no effect on firm value. In addition, the level of bank vitality in the form of earnings has a positive effect on firm value, while the risk profile, good corporate governance, and capital have no effect on firm value.
Co-Authors Chandra Agung Hogiantoro Ivena Tjandra Lindrawati Lindrawati Ni Putu Frishca Ardiani Wibisono Saputro