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Dharma, Fitra
Fakultas Ekonomi Dan Bisnis Universitas Lampung, Indonesia
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Bisnis dan Ekonomi (JABE)

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PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN SAAT PANDEMI COVID 19 DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PEUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA) Hafidz Rully Amirullah; Fitra Dharma; Widya Rizki Eka Putri
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 7 No. 2 (2021): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.205 KB) | DOI: 10.33197/jabe.vol7.iss2.2021.781

Abstract

This study analyzed the value of the company during the Covid 19 pandemic using LQ45 companies as the sample. This study aims to find out how the condition of the LQ45 firm value during the covid 19 pandemic during 2020. The data and information used in this study were obtained from the website of Indonesia stock exchange. This study used quantitative research methods. The independent variables used in this study were Intellectual capital, profitability as a moderating variable, and firm size as a control variable.The data used was secondary data in the form of audited annual financial reports obtained from the Indonesia Stock Exchange (IDX) website. Based on the results of the analysis of intellectual capital research that has a positive effect on firm value during the covid 19 pandemic, the profitability variable as a moderating variable can moderate the relationship between intellectual capital and firm value during the covid 19 pandemic, the firm size variable as a control variable has no effect on the firm value of LQ45 during the covid19 pandemic.
Pengaruh Board Diversity Terhadap Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia 2017-2019) Fitra Dharma; Lia Ulviana; Yunia Amelia
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 8 No. 1 (2022): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol8.iss1.2022.938

Abstract

This study aims to examine and obtain empirical evidence of the influence of female Chief Executive Officer (CEO), female Chief Financial Officer (CFO), female Board of Commissioners on accounting conservatism in all companies listed on the IDX in 2017-2019. The sample of this research is all companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The sample selection in this study using purposive sampling method, obtained 124 companies and multiplied during the year of the study, so that the total sample in this study was 372. The dependent variables used in this study were accounting conservatism, female CEO, female CFO, and female Board of Commissioners as independent variable. Tests in this study using analysis tools E-Views (Econometric Views) and for data analysis in this study using linear regression analysis. The results of this study indicate that female CEOs, female CFOs, and female Board of Commissioners have no significant effect on accounting conservatism
Co-Authors Amelia, Yunia Andi Windah Antonius Panji Utomo Arif Sahputra Christine Cinintya Dewi Sukmasari Fadhilah Nuraini Fajar Gustiawaty Dewi Fitriyani Fitriyani Hafidz Rully Amirullah Kiagus Andi Kiagus Andi Komaruddin Komaruddin Kurnia Putri Lia Ulviana Lindrianasari . Lindrianasari Lindrianasari M Yudha Pratama Maria Maranatha Gultom Monica Valencia Putri Pigo Nauli Ratna Septiyanti Retno Yuni Nur Susilowati Rifdah Qurratunnisa Rindu Rika Gamayuni Rindu Rika Gamayuni Rindu Rika Gamayuni Salma Karina Seputra Usep Syaipudin Widya Rizki Eka Putri Widya Rizki Eka Putri Yenni Agustina