scholarly journals The Effect of Intellectual Capital Disclosure Disclosure on Profitability and Firm Value in Banking Companies Listed on the Stock Exchange 2015-2019

Academia Open ◽  
2021 ◽  
Vol 4 ◽  
Author(s):  
Esty Nugraheni ◽  
Nurasik
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Data Analysis Method

This study aims to analyze the effect of intellectual capital disclosure on financial performance and firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 14 banking companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this research is PLS 3.2. The results of this study indicate that Intellectual Capital Disclosure affects the company's financial performance (ROA) in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Intellectual Capital Disclosure has an effect on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

scholarly journals PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN LINGKUNGAN

2020 ◽  
Vol 1 (3) ◽  
pp. 493-506
Author(s):  
Hilmi Hilmi ◽  
Mutia Rinanda
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Analysis Method ◽  
Environmental Disclosure ◽  
Purposive Sampling

This study aims to examine the effect of profitability and leverage on environmental disclosure of companies on the Indonesia Stock Exchange. This study uses secondary data in the form of annual reports during 2016-2018 accessed on www.idx.co.id. The population in this study is 641 companies and the samples are 48 companies selected using the Purposive sampling method. The data analysis method used is multiple linear regression with the help of the SPSS program. The results show that profitability affect environmental disclosure and leverage affect negative environmental disclosure.

scholarly journals ANALYSIS OF FACTORS AFFECTING COMPANY VALUE (Emperical Study Of Mining Companies Listed On The Indonesia Stock Exchange)

2020 ◽  
Vol 8 (2) ◽  
pp. 185-196
Author(s):  
Mega Silvia Febriana ◽  
Dahlia Br Pinem ◽  
Ardhiani Fadila
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Firm Value ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Analysis Method ◽  
Significance Level ◽  
Mining Companies ◽  
Data Analysis Method

This research is a quantitative study that examines the factors that affect the value of the company in mining companies listed on the Indonesia Stock Exchange. The dependent variable in this study is firm value. While the independent variables in this study are profitability, leverage, and size. The population in this study are mining companies listed on the Indonesia Stock Exchange in th 2015-2018 period with a total of 47 companies. The sample selection in this study used purposive sampling. The type of data used is secondary data and data analysis method used is panel data analysis method using e-views program 10. The sample used in this study amounted to 18 mining companies listed on the stock exchange. The results of the evaluation panel data analysis using a significance level of 0.05 indicate profitabilits has effect on firm value, while leverage and size have no effectt on firm value.  

scholarly journals PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

2021 ◽  
Vol 8 (1) ◽  
pp. 123
Author(s):  
Muhammad Rivandi ◽  
Renil Septiano
Keyword(s):  
Data Analysis ◽  
Intellectual Capital ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Market Value ◽  
Multiple Regression Model ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Share Prices

<p>The Companys value reflects the assets owned by the company. This study aims to examine the effect of intellectual capital disclosure and profitability on firm value. The Population are manufacturing companies listed on the Indonesia Stock Exchange in 2014 2018. The samples of this study are forty-four companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. Data analysis method used is multiple regression model. Based on the hypothesis tasted proves that the intellectual capital disclosure and profitability have the positive and significant effect on firm value. Market value is able to provide maximum welfare to shareholders. An increase in share prices can reflect the company's assets</p>

scholarly journals MODAL INTELEKTUAL, KEPEMILIKAN INSTITUSIONAL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN

2020 ◽  
Vol 12 (1) ◽  
pp. 15-24
Author(s):  
Nurramayuningsih Nurramayuningsih ◽  
Mujibah A. Sufyani
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression

Knowledge and intangible assets become the important source of competitive advatage for company (knowledgw-based economy). The study aims was to investigate the effect of intellectual capital, institutional ownership to profitability and firm value. Sample used were 6 manufacturing companies of sub sectors consumer goods industry listed on the Indonesia Stock Exchange from 2012 to 2017, with purposive sampling, secondary data, and panel data regression analysis. The results indicated that simultaneous intellectual capital and institutional ownership affected financial performance. Partially intellectual capital had a positive and significant effect on financial performance, but institutional ownership did not have significant effect. Financial performance has a positive and significant effect on firm value. Intelectual capital had an important roles to increase performance and value of the firm.

scholarly journals PENGARUH MODAL INTELEKTUAL DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA PERIODE 2015-2017)

2019 ◽  
Vol 3 (1) ◽  
pp. 59
Author(s):  
Kezia Josephine ◽  
Estralita Trisnawati ◽  
Herlin Tundjung Setijaningsih
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Price ◽  
Sampling Method ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Indirect Influence ◽  
Two Factors

Saat ini investor lebih tertarik berinvestasi pada perusahaan yang memiliki harga saham yang stabil. Oleh sebab itu, penting bagi perusahaan untuk mengetahui faktor-faktor yang berpengaruh terhadap harga saham. Dalam penelitian ini terdapat dua faktor yang akan yaitu modal intelektual dan tata kelola perusahaan dengan menggunakan variabel mediasi kinerja keuangan (ROA). Penelitian ini ingin melihat pengaruh langsung dan tidak langsung antara variabel independen terhadap variabel dependen. Sampel yang digunakan dalam penelitian diambil melalui perusahaan dalam LQ 45 dengan menggunakan metode purposive sampling dalam periode waktu 2015-2017. Metode analisis data yang digunakan ialah Eviews versi 10. Hasil dari penelitian ini menemukan bahwa modal intelektual tidak berpengaruh langsumh terhadap nilai perusahaan, sedangkan tata kelola perusahaan memiliki pengaruh terhadap nilai perusahaan. Hasil penelitian ini juga menemukan bahwa terjadi pengaruh tidak langsung antara tata kelola perusahaan terhadap nilai perusahaan melalui kinerja keuangan. Currently investors will be more interested in investing in companies that have a stable stock price. Therefore, it is important for the company to know the factors that affect the stock price. In this research there are two factors that will be intellectual capital and corporate governance by using variable of financial performance mediation (ROA). This study wanted to see the direct and indirect influence between the independent variables to the dependent variable. The sample used in the study was taken through the company in LQ 45 by using purposive sampling method within the period of 2015-2017. Data analysis method used is Eviews version 10. The results of this study found that intellectual capital has no direct effect on firm’s value, while corporate governance has an influence on firm’s value. The results of this study also found that there is an indirect influence between corporate governance on firm’s value through financial performance.

scholarly journals Pengaruh intellectual capital disclosure, kinerja keuangan, dan kepemilikan manajerial terhadap nilai perusahaan

JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Muhammad Rivandi
Keyword(s):  
Intellectual Capital ◽  
Firm Value ◽  
Regression Models ◽  
Sampling Method ◽  
Positive Impact ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Analysis Method ◽  
A Value ◽  
Multiple Regression Models

The achievement of a value of the firm may effect positive impact, both internal and external's company (Debby, Mukhtaruddin, Yuniarti, Saputra, & Abukosim, 2014).This study aims to examine the effect of intellectual capital, financial performance, and managerial ownership on the firm value. The samples of this study are 30 companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is Multiple regression models. The result this study tested that intellectual capital disclosure have t statistics the biggest than t table (4,137 ≥  1,652), leverage has t statistic the smallest than t table (-0,621 ≤ - 1,652), profitability has t statistic the biggest than t table (2,348 ≤ 1,652) and managerial ownership has t statistic the biggest than t table (2,157 ≥ 1,652). Base on hypothesis tested that the Intellectual Capital Disclosure, Profitability, and Managerial Ownership variable  has Positive a significant effect on the Firm Value, whereas Leverage Variable significant no effect on the Firm Value   Keywords:Intellectual capital disclosure, leverage, profitability, manajerial ownership and firm value

scholarly journals The effect of intellectual capital on financial performance and market value of manufacturing companies listed in the Indonesia Stock Exchange 2010 - 2012

2015 ◽  
Vol 5 (1) ◽  
pp. 45
Author(s):  
Lusia Amaluddin Andriani ◽  
Erida Herlina
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Value Added ◽  
Market Value ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Purposive Sampling

The purpose of this study is to examine the effect of intellectual capital on financial performance and market value of the manufacturing companies. The sample consists of manufacturing companies, which are consistently registered, in the Indonesia Stock Exchange during the period of 2010-2012. Intellectual capital was calculated using value added intellectual coefficient (VAICTM). The main components of VAICTM are physical capital (VACA), human capital (VAHU) and structural capital (STVA). Financial performance is measured using Return on Asset (ROA), Return on Equity (ROE) and Earning per Shares (EPS). Market value is measured using Price Book to Value (PBV) and Price Earnings Ratio (PER). The sampling in this study is using purposive sampling method. Based on the purposive sampling method, it was obtained 71 manufacturing companies listed in the Indonesia Stock Exchange during the period of 2010-2012. The data analysis was done by using Partial Least Square (PLS). The results show that: (1) intellectual capital has an effect on the financial performance, (2) intellectual capital has no effect on the market value, (3) financial performance is able to mediate the relationship between intellectual capital and market value.

scholarly journals Comparative Analysis of Banking Financial Performance Pre and Post Covid-19 Pandemic

2022 ◽  
Vol 20 (1) ◽  
pp. 17
Author(s):  
Triska Dewi Pramitasari
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Annual Report ◽  
Banking Industry ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Ratios ◽  
Analysis Method ◽  
Test Analysis ◽  
Before And After

<p class="Imar-Abstract">Covid-19 struck the Indonesian banking industry in particular ASEAN, through the weaker economic growth, which resulted in a slowdown in credit growth and eventually reduce profitability. This study aimed to analyze the financial performance of banks before and after the occurrence of a covid-19 pandemic and formulate alternative strategies to improve the financial performance of Indonesian banks. The study sample consisted of four banks with saturated sampling method (census) are owned banks (State Bank) listed on the Stock Exchange Indonesia. The data in this research is secondary data obtained from the bank's annual report period 2019 until the second quarter of 2020 which is accessed via the IDX website. Performance is measured using the six financial ratios namely ROA, BOPO, NPL, NIM, CAR and LDR with different test analysis method (Paired T-Test). The study found that in the form of financial ratios ROA, BOPO, CAR and LDR pre and post Covid-19 pandemics have significantly different values, while the NPL and NIM did not differ significantly.</p>

scholarly journals The Effect of Company Size, Sales Growth, Profitability and Leverage on Stock Returns in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period

Academia Open ◽  
2021 ◽  
Vol 4 ◽  
Author(s):  
Nurul Ajizah ◽  
Sarwenda Biduri
Keyword(s):  
Data Analysis ◽  
Stock Returns ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Food And Beverage

This study aims to analyze the effect of firm size, sales growth, profitability and leverage on stock returns in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies sampled in this study are 11 Food And Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Eviews 9. The results of this study indicate that there is an effect of company size on stock returns in Manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. There is an effect of Sales Growth (Growth) on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Profitability affects stock returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Leverage has an effect on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

scholarly journals ANALISA PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PASAR DAN KINERJA KEUANGAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2013

2017 ◽  
Vol 9 (1) ◽  
pp. 133
Author(s):  
Siti Nurhayati
Keyword(s):  
Panel Data ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Market Performance ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression

Abstract.The study aims to examine the effect of Intellectual Capital on Market Performance and Financial Performance in the LQ45 companies. It uses the sample of LQ45 companies listed on Indonesia Stock Exchange during the period 2010-2013. The sample is determined by using Purposive Sampling method. The study conducts 72 observations of 18 samples of the companies. The hypothesis is tested using Panel Data Regression. The study indicates that the Intellectual Capital (VAIC) and VACA of companies significantly influence market performance (Tobins'Q) and financial performance of Return on Assets (ROA) and Assets Turnover (ATO). VAHU significantly effects on the financial performance of Return on Assets (ROA) and STVA significantly effects on the financial performance of Assets Turnover (ATO). Meanwhile, VAHU has no significant effect on the market performance (Tobins'Q) and financial performance of Assets Turnover (ATO). And STVA has no significant effect on the market performance (Tobins'Q) and financial performance of Return on Assets (ROA).Keywords: intellectual capital; lq45; market performance; financial performance; tobins'q; return on assets; assets turnover.Abstrak. Penelitian ini bertujuan untuk menguji pengaruh Intellectual Capital terhadap Kinerja Pasar dan Kinerja Keuangan pada Perusahaan LQ45.Penelitian ini menggunakan sampel perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia selama periode 2010-2013.Sampel ditentukan dengan menggunakan metode Purposive Sampling.Penelitian ini memiliki 72 amatan dari 18 sampel perusahaan.Dalam penelitian ini, hipotesis diuji dengan menggunakan Regresi Data Panel. Penelitian menunjukkan bahwa Intellectual Capital (VAIC) dan VACA perusahaan berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Return on Asset (ROA) dan Assets Turnover (ATO). VAHU berpengaruh signifikan terhadap kinerja keuangan Return on Asset (ROA) dan STVA berpengaruh signifikan terhadap kinerja keuangan Assets Turnover (ATO). Sedangkan VAHU tidak berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Assets Turnover (ATO). Dan STVA tidak berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Return on Asset(ROA).Kata kunci: intellectual capital; perusahaan lq45; kinerja pasar;  kinerja keuangan, tobins’q; return on assets; assets turnover.

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