Article Per Year (5 Year)
p-Index From 2019 - 2024
0.983
P-Index
This Author published in this journals
All Journal Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Governors Jurnal Pengabdian pada Masyarakat (J-PMas)
Dwi Ermayanti Susilo
STIE PGRI Dewantara
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jesya (Jurnal Ekonomi dan Ekonomi Syariah)

 1 
Pengaruh Intellectual Capital dan konservatisme Akuntansi Terhadap Kinerja Keuangan Iin Sulistyawati; Dwi Ermayanti Susilo
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): INPRESS : Artikel Periode Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1620

Abstract

In the era of globalization, economic growth has a huge impact on companies in Indonesia. Under these conditions, companies must openly present information that describes financial performance. This research was conducted to determine the influence of Intellectual capital and accounting conservatism on financial performance. The research design uses quantitative methods with time series data for 2019-2022. The data analysis technique used is multiple linear regression analysis. The data source for this research comes from 18 oil and gas companies listed on the Indonesia Stock Exchange (BEI). The sampling technique in this research was purposive sampling method, data was obtained from 15 companies. The research results show that intellectual capital has an effect on financial performance and accounting conservatism has no effect on financial performance.
Co-Authors Ardian Alfiadin Ardian Alfiadin Edy Suhartono Endang Muryani Herry Purnomo Iin Sulistyawati Rohmatulloh Wahyu Pradana Tedy Ardiansyah