Ira Hapsari

Gender Diversity Perspective as Moderation: Does Profitability and Capital Structure Affect Financial Distress during Corona Virus Period?

Anggun Arlita Purwanti, Ira Hapsari, Eko Hariyanto & Bima Cinintya Pratama · South Asian Journal of Social Studies and Economics · 2023

Non-cyclical consumer companies are companies that produce or distribute primary goods. Financial distress is a condition where a company experiences financial difficulties before it is finally said to be bankrupt. Financial distress is a serious problem that can lead to bankrupt...

Open access Research Article 10.9734/sajsse/2023/v20i4755

Intellectual Capital: The Role of Green Accounting on Corporate Social Responsibility

Carissa Nariswari Riandy, Ira Hapsari, Eko Hariyanto & Bima Cinintya Pratama · South Asian Journal of Social Studies and Economics · 2023

This study aims to determine whether there is an effect of green accounting on CSR disclosure and Intellectual Capital, the effect of Intellectual Capital on CSR disclosure, green accounting on CSR disclosure with Intellectual Capital as a moderating variable and CSR disclosure i...

Open access Research Article 10.9734/sajsse/2023/v20i4749

Moderating Effect of Intellectual Capital Components on the Relationship between ESG Scores and Firm Financial Performance

Adi Pratama, Bima Cinintya Pratama, Sri Wahyuni & Ira Hapsari · Asian Journal of Economics, Business and Accounting · 2024

Aims: This study aims to determine the relationship between ESG Scores, Human Capital Efficiency (hereinafter referred to as HCE), Structural Capital Efficiency (hereinafter referred to as SCE), and Capital Employed Efficiency (hereinafter referred to as CEE) with Firm Financial...

Open access Research Article 10.9734/ajeba/2024/v24i61375