scholarly journals Financial performance mediates the relationship of intellectual capital to firm value in Indonesian banking companies

2021 ◽  
Vol 10 (6) ◽  
pp. 181-188
Author(s):  
Sigit Hermawan ◽  
Nisfatur Rokhmania ◽  
Ruci Arizanda Rahayu ◽  
Iffah Qonitah ◽  
Ratna Nugraheni
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Equation Model ◽  
Sem Analysis ◽  
Research Subjects ◽  
Analysis Technique ◽  
Relationship Of

This study was conducted to seek the consistency of the results of previous studies on the influence of Intellectual Capital, with the mediation of financial performance, on the value of banking firms. The quantitative research method used the PLS-SEM analysis technique by using the Smart PLS 3 application. The research subjects were 45 banks listed on the IDX for the period 2015-2019. The sampling technique used was purposive sampling. The results showed the consistency of the financial performance of banking companies with ROE and ROA indicators as mediating variables between Intellectual Capital as the dependent variable on the value of conventional banking companies using PER indicator as an independent variable. The type of mediation formed in the PLS-SEM equation model is partial mediation.

scholarly journals Does The Value of the Company Affected Intellectual Capital with Financial Performance as Interesting Variables?

2020 ◽  
Vol 1 (2) ◽  
pp. 115-121
Author(s):  
Rio Ahmad Junaedi ◽  
Elva Nuraina ◽  
Nur Wahyuning Sulistyowati Nur
Keyword(s):  
Linear Regression ◽  
Real Estate ◽  
Financial Performance ◽  
Path Analysis ◽  
Intellectual Capital ◽  
Firm Value ◽  
Quantitative Research ◽  
Conducting Path ◽  
Relationship Of ◽  
The Relationship

This study aims to examine the effect of intellectual capital on firm value through financial performance as an intervening variable in the property and real estate sub-sector companies which is quantitative research by applying hypothesis testing and conducting path analysis using linear regression. To test the influence of mediation in this study applying the Sobel test with the results of financial performance cannot mediate the relationship of intellectual capital and firm value because financial performance is not the only factor that influences the movement of company values, and intellectual capital itself is a factor that cannot be measured directly different from financial performance.

scholarly journals Pengaruh Literasi Zakat, Infaq, Shadaqah (ZIS), Kepercayaan, dan Brand Awareness terhadap Keputusan Menyalurkan Zakat dan Donasi Melalui Tokopedia

2021 ◽  
Vol 5 (2) ◽  
pp. 291-313
Author(s):  
Niken Febiana ◽  
Hendri Tandjung ◽  
Hilman Hakiem
Keyword(s):  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Sem Analysis ◽  
Partial Least Square ◽  
Least Square ◽  
Brand Awareness ◽  
Ibn Khaldun ◽  
Analysis Technique ◽  
Islamic Religion

This study aims to determine the effect of literacy variables on zakat, infaq and shadaqah (zis), trust and brand awareness on decisions to distribute zakat and donations. The data processing in this study uses quantitative analysis using the Structural Equation Model (SEM) analysis technique with the Partial Least Square (PLS) approach using the SmartPLS 3.0 statistical software. The instrument used to obtain data is a questionnaire using a Likert scale. In taking the sample obtained by non-probability sampling method using purposive sampling technique, the sample obtained is 95 respondents at the students of the Faculty of Islamic Religion, Ibn Khaldun University, Bogor. The results of this study indicate that the literacy variable zis has a negative and insignificant effect on the decision to distribute zakat and donations through Tokopedia. The trust variable has a positive and significant effect on the decision to distribute zakat and donations through Tokopedia. The Brand Awareness variable has a positive but not significant effect on the decision to distribute zakat and donations through Tokopedia. Variable literacy zis, trust, brand awareness simultaneously influence the decision to distribute zakat and donations by 66.4%. While the remaining 33.6% is explained by other exogenous variables outside of this study. Keywords: Brand Awareness, Trust, Decision to Distribute Zakat and Donations, Literacy ZIS

scholarly journals Analisis Pengaruh Pengungkapan Akuntansi Lingkungan dan Kinerja Lingkungan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Indeks LQ-45 yang Terdaftar di BEI)

2019 ◽  
Vol 14 (2) ◽  
pp. 122-133
Author(s):  
Ethika Ethika ◽  
Muhammad Azwari ◽  
Resti Yulistia Muslim
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Environmental Performance ◽  
Firm Value ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Multiple Linear Regression Model ◽  
Sampling Technique ◽  
Environmental Accounting ◽  
Analysis Technique

This research is to test and analyze the effect of environmental accounting disclosures and environmental performance on firm value in the LQ-45 Index company listed on the Indonesia Stock Exchange for the period 2014-2017. This research is quantitative research. The research sample was 15 companies included in the LQ-45 index, the year of observation from 2014-2017 which had been carried out using a purposive sampling technique. The analysis technique has been carried out using multiple linear regression. The results of the study indicate that the disclosure variables of environmental accounting and environmental performance have a significant effect on firm value. The multiple linear regression model in this study has a value of R2  as 21.5%, which means that the value of the company can be explained using the variable value of disclosure of environmental accounting and environmental performance, where the remaining 79.5% is influenced by other variables outside the model which has been studied.

scholarly journals Intellectual Capital, Leverage dan Profitabilitas Perusahaan Sub-Sektor Asuransi di Bursa Efek Indonesia

2020 ◽  
Vol 30 (12) ◽  
pp. 3110
Author(s):  
Putu Winda Agastya Paramita ◽  
I Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Negative Effect ◽  
A Company ◽  
Positive Effect

The company's financial performance can be used as a tool to measure the overall level of health of a company. One indicator that is often used to measure a company's financial performance is profitability. Profitability is the level of a company's ability to generate profits and measure operational efficiency and the efficiency of the use of its assets. There are several factors that are thought to affect profitability including intellectual capital and leverage. This study aims to determine the effect of intellectual capital and leverage on company profitability. This research was conducted on 11 insurance sub-sector companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is non probability sampling with the purpose sampling method. The analysis technique used in this study is multiple linear regression. The final results show that intellectual capital has a positive effect on profitability and leverage has a negative effect on company profitability. Keywords: Intellectual Capital; Leverage; Profitability.

scholarly journals PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN

2021 ◽  
Vol 2 (2) ◽  
pp. 259-277
Author(s):  
Azlin Shakila Putri ◽  
Desrir Miftah
Keyword(s):  
Intellectual Capital ◽  
Firm Value ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Return On Equity ◽  
Panel Data Regression ◽  
Data Regression ◽  
Equity Ratio

The objective of this study is to analyze the influence of intellectual capital, leverage, profitability and liquidity on firm value. Firm value is measured by price to book value (PBV), leverage is measured by debt to equity ratio (DER), profitability by return on equity (ROE) and liquidity by current ratio (CR). This research method is a quantitative research with sampling using a purpose sampling technique based on predetermined characteristics as many as 9 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. The type of data used is secondary data and the analytical method used is panel data regression using Eviews. The results show that intellectual capital, leverage, profitability have a significant effect on firm value. However, liquidity has no effect on firm value.

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Sigit Cahyono ◽  
Ni Ketut Surasni ◽  
Hermanto Hermanto
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Common Effect ◽  
Analysis Technique ◽  
Independent Variable ◽  
Relationship Of ◽  
The Relationship ◽  
Observation Period

This research aims to analyze the effect profitability to firm value with capital structure as moderating variable in agriculture companies listed on the Indonesia Stock Exchange (IDX). The dependent variable used is firm value (PBV), the independent variable is profitability (ROA), and capital structure (DER) as a moderating variable. The sampling technique was purposive sampling so that the number of samples obtained was 9 companies, with an observation period of 2014-2017. This type of research is associative causal. The analysis technique used in this study is panel date regression (common effect modell) using eviews, with a significant level of 5 percent. Descriptive statistics were also included which included average, median, minimum, maximum, and std. deviation. The results of this study indicate that profitability has a positive and significant effect on firm value and, capital structure is weaken on the relationship of profitability to firm value. Capital structure is a quasi moderating where as the effect of capital structure to firm’s value and the effect of capital structure interaction to firm’s value is also significant.Keywords: Profitability, Capital Structure, Firm Value

scholarly journals A Quantitative Research to Investigate the Relationship of Factors Affecting Employee

2021 ◽  
Vol 10 (2) ◽  
pp. 305-316
Author(s):  
Zara Mazahir ◽  
Zia Rehman
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Process Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Design Data ◽  
Cross Sectional ◽  
Factors Affecting ◽  
Proposed Model ◽  
Relationship Of

This explanatory research aims to study an association between the factors affecting the performance of banks working in Pakistan. The current study was conducted using a cross-sectional research design, data for this study was collected from 5 private banks of Lahore, Pakistan. A total sample of three hundred bankers was recruited by using a random sampling technique and their ages ranged between 25-45 years. For the analysis of the hypothesis, diverse statistical instruments like PROCESS analysis for mediation and Pearson Product Moment correlation are applied. The results of the study show that employee loyalty, as well as service quality, mediates an association between employee empowerment and financial performance. Numerous other variables influence the financial performance of banks which are not included in this study. The proposed model guides the management in analyzing the service sector's performance.

scholarly journals Effect of corporate social responsibility, good corporate governance and ownership structure on financial performance and firm value: A Study in Jakarta Islamic Index

2017 ◽  
Author(s):  
Amiruddin Jallo ◽  
Abdul Rahman Mus ◽  
Mursalim ◽  
Suryanti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Ownership Structure ◽  
Firm Value ◽  
Sampling Technique ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Corporate Social

This study explores several of the problems that are the objectives of this study: (1) Effect ofcorporate social responsibility, good corporate governance and ownership structure of financial performance.(2) Effect of corporate social responsibility, good corporate governance, ownership structure and financialperformance of the value of the company. (3) Effect of corporate social responsibility, good corporategovernance and ownership structure on corporate value through financial performance. The researchpopulation this is a 30 companies listed on Jakarta Islamic Index (JII) period in 2013 to 2015. There are 28companies as a research sample. Sampling technique used is purposive sampling. The analysis technique usedis partial least squares (PLS) with the help of SmartPLS version 3.0 analysis program. The results show that:(1) corporate social responsibility, good corporate governance and ownership structure has a positive andsignificant effect on financial performance. (2) Corporate social responsibility and ownership structure has apositive and insignificant effect on firm value. (3) Good corporate governance has a positive and significanteffect on firm value. (4) Corporate social responsibility and ownership structure have a positive andinsignificant effect on firm value as a mediated financial performance. (5) Good corporate governance has apositive and significant effect on firm value as a mediated financial performance.

scholarly journals The Effect of Intellectual Capital Performance on Company's Financial Performance

2020 ◽  
Vol 10 (3) ◽  
Author(s):  
Bella Pramathana ◽  
Wahyu Widarjo
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Value Added ◽  
Sampling Technique ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Study Results

This study analyzes the effect of intellectual capital performance on the company's financial performance in the current year and the following year. We use the Modified Value Added Coefficient (MVAIC) to measure the performance of company's intellectual capital. The research sample is companies listed on the Indonesia Stock Exchange (BEI) 2015-2017 which are included in the High-IC intensive industries category based on the classification of the Global Industries Classification Standard (GICS). Samples were obtained using purposive sampling technique in order to obtain 112 companies with a total of 336 observations. The data analysis technique was conducted by using panel data regression. This study results indicate that intellectual capital performance has positive and significant effect on the company's financial performance for the current year. However, it does not significantly affect the company's financial performance in the following year. This study contributes to the accounting literature development, especially the important role of intellectual capital in improving financial performance of company. 

scholarly journals Capital Structure Determinant and Profitability and Their Impact on Firm Value: Study in Indonesian Manufacturing Sector

2021 ◽  
Vol 13 (10) ◽  
pp. 99
Author(s):  
Evelyn Wijaya ◽  
Budiyanto - ◽  
Nur Fadjrih Asyik
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Intellectual Capital ◽  
Firm Value ◽  
Structural Model ◽  
Manufacturing Sector ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Tangible Assets ◽  
Effect Test

Indonesian manufacturing sector becomes an important key for encouraging the national economy. This study aimed to analyze the correlation of capital structure and profitability with firm value by using tangible assets and intangible assets. The population was 145 companies in the manufacturing sector. The sampling technique was purposive sampling that collected a sample of 94 companies during 2010-2019. Data analysis technique was path analysis assisted by SPSS. The result of structural model I stated that firm size, volatility, and uniqueness significantly influenced capital structure, while tangibility insignificantly influenced capital structure. The result of structural model II stated that intellectual capital and capital structure significantly influenced profitability. Further, the result of structural model III stated that capital structure and profitability significantly influenced firm value. The indirect effect test found that profitability could mediate influence between capital structure and firm value.

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