scholarly journals Capital Intellectual Yang Mempengaruhi Kinerja Keuangan Dengan Menggunakan ROE Sebagai Indikator Pengukuran (Studi Pada BPD Sumatera Barat)

2019 ◽  
Vol 4 (2) ◽  
pp. 336
Author(s):  
Mike Kusuma Dewi ◽  
Elsa Meirina
Keyword(s):  
Time Series ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Financial Statement ◽  
West Sumatra ◽  
High Level ◽  
Regional Development Bank

<p><em><span lang="IN">This study aims to determine how far the influence of intellectual capital on the financial performance of the Regional Development Bank of West Sumatra as the object of research. These financial performance measurement indicators use ROE, while intellectual capital is measured using VACA, VAHU, and STVA. Research data are time series. The period of financial statements taken is from 2015-2018. The financial statement data is taken monthly. Data is processed using SPSS data processing tools. Data analysis used multiple linear regression analysis. Based on the results of the study, VACA and VAHU had an effect on ROE, but STVA did not affect ROE. Simultaneously, intellectual variables have a positive influence on financial performance. With a very high level of determinant of 97.6%, intellectual capital affects the level of financial performance if based on ROE.</span></em></p><p><em><span lang="IN"><br /></span></em></p><p><em><span lang="IN"><span lang="IN">Penelitian ini bertujuan untuk mengetahui seberapa jauh pengaruh modal intelektual terhadap kinerja keuangan pada Bank Pembangunan Daerah Sumatera Barat sebagai objek penelitiannya. Indikator pengukuran kinerja keuangan ini menggunakan ROE, sedangkan capital intelektual diukur dengan menggunakan VACA, VAHU, dan STVA. Data penelitian bersifat time series. Jangka waktu laporan keuangan yang diambil adalah dari tahun 2015-2018. Data laporan keuangan tersebut diambil secara  per bulan. Data diolah dengan menggunakan alat pengolah data SPSS. Analisis data menggunakan analisis regresi linear berganda. Berdasarkan hasil penelitian, VACA dan VAHU berpengaruh terhadap ROE, namun STVA tidak mempengaruhi ROE. Secara simultan, variabel intelektual memiliki pengaruh positif terhadap kinerja keuangan. Dengan tingkat determinan yang sangat tinggi yaitu 97, 6%, capital intellectual mempengaruhi tingkat kinerja keuangan apabila berdasarkan ROE.</span></span></em></p>

scholarly journals Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Keuangan

2021 ◽  
Vol 3 (1) ◽  
pp. 67-81
Author(s):  
Aulia Ramadhani ◽  
Henri Agustin
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Annual Reports ◽  
Retrieval Method

The aim of this study was to analyze the influence of intellectual capital, board of commissioners, independent board of commissioner and frequency of commissioners meeting on financial performance. The data used in this study are annual reports In BUMN companies listed on the indonesia stock exchange (idx) in the period 2015-2019. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained a sample of 21 companies. Hypothesis testing in this study uses multiple linear regression analysis. The results show that frequency of commissioners meeting has no influence on firm value and intellectual capital, board of commissioners and independent board of commissioners have a positive influence on financial performance.

scholarly journals Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perusahaan

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Novita Febriany
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Multiple Linear Regression ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Analytical Technique

ABSTRACTThe purpose of this study was to examine the effect of Intellectual Capital on the Company's Financial Performance in the Kompas 100 index companies listed on the Indonesia Stock Exchange. Multiple linear regression analysis is used as the analytical technique. The results of hypothesis testing (t-test) prove that Intellectual Capital influences the Company's Financial Performance. This means that the better the Intellectual Capital owned by the compass index company 100, the higher the company's financial performance. Keywords: Intellectual Capital and Financial Performance.ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh Intellectual Capital terhadap kinerja keuangan perusahaan yang terdaftar dalam Kompas 100 index yang terdaftar pada on the Bursa Efek Indonesia. Analisis regresi berganda digunakan sebagai teknik analisis yang digunakan. Hasil pengujian hipotesis (uji t-test) menunjukkan bahwa Intellectual Capital berpengaruh positif terhadap kinerja keuangan perusahaan. Hal ini menunjukkan bahwa Intellectual Capital yang semakin baik yang dimiliki oleh perusahaan yang terdaftar dalam index Kompas 100, maka semakin tinggi pula kinerja keuangan perusahaan.

scholarly journals Analysis of factors affecting audit delay in manufacturing and financial companies listed on IDX

2021 ◽  
Vol 3 (1) ◽  
pp. 27
Author(s):  
Eristamia Faizul Muna ◽  
G. Anggana Lisiantara
Keyword(s):  
Negative Impact ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Financial Statement ◽  
Factors Affecting ◽  
Financial Report ◽  
Accounting Firm

The study aims to identify and analyze the factors affecting the audit delay. The study includes a quantitative study using secondary data obtained from the company’s financial statement. The study’s population constituted the entire manufacturing and finance companies listed on the Indonesia Stock Exchange during the year 2018-2019. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the study. The sample which has met the criteria is 510 companies and analyzed by multiple linear regression analysis. The results show that the industrial type and complexity of the company have a positive influence on the audit delay, the auditor opinions, the reputation of Public Accounting Firm and the company’s size have a negative impact on the audit delay, while the profitability does not affect the audit delay.

scholarly journals Kinerja Keuangan: Intellectual Capital Performance dan Investment Opportunity Set

2020 ◽  
Vol 5 (1) ◽  
pp. 61
Author(s):  
Muhamad Muslih ◽  
Wima Rizky Aqmalia
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Investment Opportunity ◽  
Investment Opportunity Set ◽  
Extended Value

This study aims to examine the factors that affect financial performance, i.e. Intellectual Capital Performance measured using the Extended Value Added Intellectual Capital Plus and Investment Opportunity Set methods measured using investment-based joint proxy. The population used for the object of research is manufacturing sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Based on the purposive sampling method, a sample of 15 companies was obtained with a study period of 5 years so that the research data amounted to 75 data. By using multiple linear regression analysis techniques, this study proves that the Intellectual Capital Performance and Investment Opportunity Set influences the positive and significant direction of Financial Performance. The results of the study indicate an increase in Intellectual Capital Performance and Investment Opportunity Set will improve the company's financial performance in the aspect of profitability.

scholarly journals Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Belanja Daerah terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Barat

2021 ◽  
Vol 3 (1) ◽  
pp. 1-11
Author(s):  
Berti Indah Sari ◽  
Halma Wati
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Fiscal Year ◽  
Regional Government ◽  
Significant Positive Effect ◽  
Previous Theory ◽  
West Sumatra ◽  
Positive Effect

This study aims to examine the effect of local revenue, general allocation funds and regional spending on the financial performance of local governments. The sample used in this study were districts / cities of West Sumatra Province with 12 districts and 7 cities in West Sumatra. The data used in this study is the data on the realization of the District / City APBD in West Sumatra Province for the 2015-2018 fiscal year. This research uses descriptive statistical data analysis techniques, classical assumption test, multiple linear regression analysis, hypothesis testing and determination coefficient test. The results showed that the Regional Original Revenue, DAU and Regional Expenditures together had a significant positive effect on Regional Government Financial Performance. The test results are in accordance with the previous theory and hypothesis which states that PAD, DAU and Regional Expenditures have a significant positive effect on the financial performance of local governments.

scholarly journals Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil Dan Intellectual Capital Terhadap Kinerja Keuangan Bank Syariah

2015 ◽  
Vol 6 (2) ◽  
pp. 130
Author(s):  
Achmad Syaiful Nizar ◽  
Mochamad Khoirul Anwar
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Intellectual Capital ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Islamic Bank ◽  
Analysis Technique ◽  
Trade Financing

This research aims to examine the effect of trade financing, profit sharing financing and intellectual capital as measured with islamic Bank-Value Added Intellectual Coeficient (iB-VAIC) towards financial performance as measured with Return On Asset (ROA) of islamic bank. The population in this study is an Islamic commercial bank during the period 2011-2014, of all populations there are 9 Islamic commercial bank that have meet the criteria for the research samples. Data used in this research are annual financial statements published on official website of Islamic commercial bank. The analysis technique used in this research is multiple linear regression analysis. These result shows that trade financing don’t affect of financial performance, profit sharing financing don’t affect of financial performance and intellectual capital affect of financial performance.Keywords: Financing, Intellectual Capital, Financial Performance and Islamic Bank

scholarly journals Pengaruh Penerapan Prinsip-Prinsip Good Governance dan Budaya Organisasi terhadap Kinerja Keuangan

2020 ◽  
Vol 30 (8) ◽  
pp. 2078
Author(s):  
I Gede Dhyana Putra ◽  
I G. A. M. Asri Dwija Putri
Keyword(s):  
Organizational Culture ◽  
Data Collection ◽  
Financial Performance ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
The Village

This study aims to examine the effect of applying the principles of good governance and organizational culture on financial performance. This research was conducted at the Village Credit Institution (LPD) in Gianyar Regency. The sampling method uses proportionate stratified random sampling. The number of samples of this study were 25 LPDs spread in each district in Gianyar Regency. Data collection was carried out through a survey approach with a questionnaire method and also data collection in the form of LPD financial statements in 2018. The data analysis technique used was the Multiple Linear Regression Analysis test. Based on the test results, it was found that there was a positive influence from the application of good governance principles and organizational culture to the financial performance of LPD in Gianyar Regency. Keywords: Good Governance; Organizational Culture; Financial Performance; Village Credit Institutions.

scholarly journals The Influence of Promotion Costs and General Administrative to Cost of on PT. Jakarta International Hotels and Development.Tbk

JURNAL PUNDI ◽  
2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Febryandhie Ananda ◽  
Safrul Rahmadhan
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
T Test ◽  
Variable Cost ◽  
The Cost ◽  
Positive Effect

This research was conducted at PT. Jakarta International Hotels And Development.Tbk, which aims to determine the influence of promotion costs and the cost of administration against the price of staple inn. Using test tools Eviews 8, with secondary data from the years 2009-2018, quantitative research uses the data type of the time series. With the technique of multiple linear regression analysis, T test, and the test deteminasi (R2).The results of this study show that the Cost of Promotion significant positive effect on the financial performance of the Price of Staple Inn. So the hypothesis one in this study missed. It also happens in the variable Cost of Public Administration affect the financial performance of the Price of Staple Inn. So the hypothesis in this study positive significant. It can be seen from the results of t-Test showing the value prob is equal to 0.04 < alpha of 0.05. This means that the positive influence.

scholarly journals Impact of Intellectual Capital on Financial Performance and Market Valuation of Firms in India

2015 ◽  
Vol 48 ◽  
pp. 107-122 ◽  
Author(s):  
G. Bharathi Kamath
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Linear Regression Analysis ◽  
Market Value ◽  
Multiple Linear Regression Analysis ◽  
Market Valuation ◽  
True Value ◽  
Service Sectors ◽  
Real Picture ◽  
The Impact

The Objective of this paper is to empirically investigate the impact of intellectual capital(IC) on the financial performance and market valuation of firms in India. Thirty firms from S&P BSE SENSEX index which consists of 30 firms from across various manufacturing and service sectors. The analysis was carried for a period from FY 2008-2009 to 2012-2013. Multiple linear Regression analysis is used to study the impact of IC on financial performance and market value of these select firms. The paper uses the VAICTM methodology to evaluate the data and finds that the financial performance and market value is indeed influenced by the IC of the firms. This result is crucial for firm’s management and policy makers to make IC disclosure and reporting mandatory in firms accounting statements as the stakeholder can get the real picture of the true value of the firm.

scholarly journals ANALISIS PENGARUH INTELLECTUAL CAPITAL, PENGUNGKAPAN SUSTAINABILITY REPORT, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN

SIMAK ◽  
2021 ◽  
Vol 19 (02) ◽  
pp. 339-354
Author(s):  
Narcisus Jumadi ◽  
Julianti Sjarief
Keyword(s):  
Financial Performance ◽  
Firm Size ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect ◽  
Positive Effect ◽  
Sustainability Report

The purpose of this research to analyze the effect of intellectual capital, sustainability report disclosure, and firm size on the financial performance of non-financial companies listed on the Indonesia Stock Exchange for the 2017-2020. In this study, there were 66 samples from 18 companies. The data collection method used is purposive sampling method. The data analysis method used is multiple linear regression analysis. The results showed that intellectual capital has a significant positive effect on financial performance, sustainability reports disclosure has a significant negative effect on financial performance, and firm size has no significant effect on financial performance.

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