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All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi
Aulia Fuad Rahman
Brawijaya University
Economics, Econometrics & Finance

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THE EFFECT OF INTELLECTUAL CAPITAL ON THE VALUE OF FOOD AND BEVERAGE COMPANIES WITH FINANCIAL PERFORMANCE AS THE INTERVENING VARIABLE (A STUDY ON FOOD AND BEVERAGE COMPANIES IN 2017-2019) Ahmad Naufal 'Abqory; Aulia Fuad Rahman
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research empirically examines the effect of intellectual capital on the value of the food and beverage companies with financial performance as the intervening variable. This research employs a comparative causal quantitative method in which the researcher employs secondary data from the financial reports of food and beverage companies listed on IDX between 2017 and 2019. The result of the data analysis process through the SEMPLS method utilizing warpPLS software reveals that intellectual capital has a significant positive direct effect on the value of the companies, implying that higher intellectual capital increases the value of the company; whilst, intellectual capital has a significant negative indirect effect on the value of the companies with financial performance as theintervening variable, suggesting that lower financial performance affected by intellectual capital increase tends to lessen the value of the company.
PENGARUH RASIO KEUANGAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN Firda Rahma Dila; Aulia Fuad Rahman
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aims to empirically prove the effect of financial ratios—including liquidity ratio, activity ratio, solvency ratio, and profitability ratio—as auditors’ consideration in providing going concern audit opinions in the manufacturing sector companies listed on the Indonesia Stock Exchange between 2018 and 2020. This research involves 144 samples of 48 companies selected through purposive sampling and analyzed by logistic regression. The hypothesis testing results reveal that liquidity ratio, activity ratio, and profitability ratio have a negative effect on going concern audit opinion whereas solvency ratio has no effect on going concern audit opinion.
Analisis Perbedaan Kinerja Reksa Dana Syariah Di Era Pandemi Covid-19 (Studi Kasus Reksa Dana Syariah Yang Terdaftar Di Aplikasi Bibit) Rifda Hanifah; Aulia Fuad Rahman
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

this study aims to compare the performance differences of Sharia mutual funds during the Covid-19 pandemic before and during the Covid-19 pandemic and to compare the performance between Sharia mutual funds and similar mutual fund benchmarks during the Covid-19 pandemic. The performance of Sharia mutual funds utilizes the proxy of the value of the Sharpe index. The objects of this study include Sharia fixed-income mutual funds, Sharia stock mutual funds, and Sharia balance mutual funds listed on the Bibit application within the study period from June 2018 until November 2021. The samples involve 18 Sharia mutual funds consisting of 6 Sharia fixed-income mutual funds, 9 Sharia stock mutual funds, and 3 Sharia balance mutual funds. The data are analyzed by the Wilcoxon Signed-Rank Test and the Mann-Whitney U Test utilizing the SPSS 25 software. The study results exhibited an improvement and significant difference in the Sharpe index value of Sharia mutual funds before and during the Covid-19 pandemic, and no significant difference in Sharpe index value on the three types of Sharia mutual funds and their respective benchmarks during the Covid-19 pandemic, proving that sharia mutual funds are a good investment option as they can perform well in bearish economic conditions and compete with other mutual funds in the capital market.
Co-Authors Ahmad Naufal 'Abqory Firda Rahma Dila Rifda Hanifah