Article Per Year (5 Year)
p-Index From 2019 - 2024
3.189
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi : Journal of Economic The Indonesian Accounting Review Akuntansi Krida Wacana E-Dimas: Jurnal Pengabdian kepada Masyarakat Panrita Abdi - Jurnal Pengabdian pada Masyarakat AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Mahasiswa Bina Insani JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Bisnis Terapan Jurnal Online Insan Akuntan Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Journal of Accounting and Governance Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Akuntansi dan Keuangan Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Buana Pengabdian
Lucia Ari Diyani
Universitas Bina Insani
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Profita : Komunikasi Ilmiah dan Perpajakan

 1 
CORPORATE GOVERNANCE DAN FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN Lucia Ari Diyani; Gizela Giovani Kusumah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 3 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial performance is a description of the company's financial condition which can be analyzed using financial ratios. This study aims to examine the implications of corporate governance, company size and intellectual capital on the financial performance of food and beverage companies. Corporate governance is measured using the size of the board of commissioners and the board of directors. Company size is measured using total assets, and Intellectual Capital is measured using the VAICTM.method. The dependent variable, namely financial performance, is measured using Return on Assets (ROA). This research was conducted in food and beverages companies listed on the IDX in 2014–2017 using 48 research samples. The research method uses multiple linear regression analysis by partially testing the variables. The results showed that the size of the board of commissioners had a significant positive effect and the board of directors had a significant negative effect on financial performance, while company size and intellectual capital had no significant effect on financial performance.
PENGARUH CASH CONVERSION CYCLE, LIKUIDITAS DAN FIRM SIZE TERHADAP PROFITABILITAS Ni Luh Putu Widya Giriyani; Lucia Ari Diyani
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.429 KB) | DOI: 10.22441/profita.2019.v12.01.010

Abstract

This study aims to measure how influential the cash conversion cycle (consisting of average age of inventory, average collection period and average payment period), liquidity (proxied by current ratio) and firm size of profitability (proxied by return on assets). The object of this research is consumer goods industry with research period 2012-2016. The samples of companies used in this study are six companies that have passed the criteria that have been determined in purposive sampling. The results of research that has been done through the application of IBM SPSS 23 then it can be concluded cash conversion cycle, liquidity and firm size affect simultaneously to profitability. In addition, the test partially explains that the average age of inventory, the average collection period and firm size negatively affect return on assets while the average collection period and current ratio has no effect on return on assets.
Co-Authors Atika Yuliarti Ayuni Rizki Wulandari Dade Nurdiniah Devi Riana Evi Yulianti Gizela Giovani Kusumah Hasbiya, Masitha Huda Aulia Rachman Huda Aulia Rahman Huda Aulia Rahman Indra Muis Indra Wijaya Iren Meita Kadek Wisnu Bhuana Kristiana Widiawati Layon Hocben Hutagaol Maulydina Wirnawati Muhammad Ni Luh Putu Widya Giriyani Novia Risqi Rahmadani Nurmala Alfiah Oktapriana, Chita Puspita, Dwiny Ratna Dewi Kusumawati Ratna Dewi Kusumawati Ratna Dewi Kusumawati Retno Fitri Aningsih Tri Wahyu Kusuma Awan Triana Chairunisa Yogi Irfania