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 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 Influence of Profitability, Investment Opportunity Set (Ios) Leverage and Dividend Policy on Firm Value in The L Service in Indonesia Stock Exchange

2017 ◽  
Vol 3 (2) ◽  
pp. 235
Author(s):  
Khuzaini Khuzaini ◽  
Dwi Wahyu Artiningsih ◽  
Lina Paulina
Keyword(s):  
Significant Influence ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Investment Opportunity ◽  
Industrial Services ◽  
Investment Opportunity Set

<p>This research was aimed to analyze the significant influence of profitability, investment opportunity set (ios), leverage and dividend policy partially or simultaneously on firm value. The sample used in this research was Industrial Services in Indonesia Stock Exchange period 2013 to 2015 as many as 28 companies taken by using purposive sampling technique. Hypothesis testing of research using multiple linear regression analysis by SPSS 21 for windows programs. This research found that: (1) profitability has significant influence partially  on firm value; (2) investment opportunity set (ios) has significant influence partially  on firm value; (3) leverage has no significant influence partially  on firm value; (3) the dividend policy has no significant influence partially  on firm value; (5) profitability, investment opportunity set (ios), leverage and dividend policy have significant influence simultaneously on firm value with influence value of 46.7%.</p>

scholarly journals Pengaruh Intellectual Capital, Corporate Social Responsibility Disclosure pada Kinerja Pasar (Studi Perusahaan Perbankan Di BEI)

2019 ◽  
pp. 510
Author(s):  
Kadek Novia Suastyani ◽  
I Gede Ary Wirajaya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Market Performance ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

 This study purpose to determine the effect of intellectual capital, corporate social responsibility disclosure on market performance. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2016, namely as many as 43 companies. Samples were taken using non-probability sampling techniques with purposive sampling method. Obtained 23 companies with 69 total observations. The data analysis technique used is multiple linear regression analysis. The results of the analysis prove that companies that are able to process value added well will affect market performance. This study also found that the more items disclosure of CSR disclosure disclosed by the company will improve market performance. Keywords: intellectual capital, corporate social responsibility disclosure, market performance

scholarly journals PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN STUDI KASUS PERUSAHAAN INDUSTRI TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 2 (2) ◽  
pp. 95
Author(s):  
Milda Fitriani Nainggolan ◽  
Helvoni Mahrina
Keyword(s):  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Mining Industry ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Company Value ◽  
Structural Capital

This study aims to determine how much influence intellectual capital has on firm value. Variable intellectual capital is measured by the pulic model (1998) "Value Added Intellectual Coefficient" (VAIC ™). Company value is measured by Price Book Value (PBV). The research sample used was a mining industry company listed on the Indonesia Stock Exchange (IDX) with the study period of 2013 - 2017. Data were collected by purposive sampling method. The sample used is 19 companies each year. The research method uses the classic assumption test, multiple linear regression analysis, t test, f test and coefficient of determination. The results showed that Value added human capital had no effect on firm value, Value added capital employed had no effect on firm value and Structural capital value added had an effect on firm value.  

scholarly journals Kebijakan Hutang, Kebijakan Dividen, Dan Profitabilitas, Serta Dampaknya Terhadap Investment Opportunity Set (IOS)

2016 ◽  
Vol 9 (1) ◽  
Author(s):  
Andita Novianti ◽  
Nicodemus Simu
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Investment Opportunity ◽  
Process Data ◽  
Analysis Technique ◽  
Investment Opportunity Set ◽  
Negative Effect ◽  
The Impact ◽  
Debt Policy

This research aimed to analyze the impact of the debt policy, dividend policy, and the profitability of each proxied by DER, DPR and ROE thru the investment opportunity set with CAPBVA as the proxy. The population of this research is a trade service company, services and investments which are listed on the Stock Exchange. The sampling method used is purposive sampling, 19 companies are selected as research objects with 76 samples of data involved. Data analysis technique is used multiple linear regression analysis. The analytical tool used to process data is E-Views 8.0. The results of this research showed that the DER and DPR has a significant negative effect on IOS, while ROE has no significant effect on IOS. The influence proportion of the independent variables can explain IOS by 16.38 percent, while 83.62 percent is explained by other variables outside the research model.

scholarly journals The impact of the intellectual capital components on firm’s performance in emerging markets

2021 ◽  
Vol 11 (2) ◽  
pp. 8-17
Author(s):  
Noomen Chaabane
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Future Research ◽  
Structural Capital ◽  
Stock Market Performance ◽  
The Impact

The objective of this research is to review, analyse, and provide empirical evidence about the impact of the intellectual capital (IC) characteristics on the firm performance on listed 26 companies in Tunisian Stock Exchange for the years 2010–2019. 260 companies were taken as a sample of this research using the purposive sampling method. The efficiency of intellectual capital was measured using the value added intellectual coefficient (VAIC) method developed by Pulic (2000). The research method used was multiple linear regression analysis. Our empirical analysis substantiates the fundamental role of IC components in improving the financial and stock market performance of listed Tunisian companies. The results obtained on the human capital efficiency variable contribute to improving the market of Tunisian listed companies and confirm the role attributed to human capital in the knowledge economy and even the basic hypothesis of the VAIC method. Investors do not place any importance on the following variables: structural capital, human capital and the efficiency of structural capital during market valuation. Future research is suggested to use cross-country companies as the sample.

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 ANALISIS UKURAN PERUSAHAAN DAN PELUANG INVESTASI DI MASA DEPAN TERHADAP KUALITAS LABA PERUSAHAAN

2020 ◽  
Vol 7 (2) ◽  
pp. 117-125
Author(s):  
R. Aditya Kristamtomo Putra
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Process Data ◽  
Investment Opportunity Set

This research aims to test, analyse and explain the influence of corporate assets and Investment Opportnity Set to profit. The method used in this research is a descriptive method of verifiable with a quantitative approach that is sourced from financial statements and annual reports in various industry sector manufacturing companies listed on the Indonesia Stock Exchange period 2013-2018. Sampling techniques using the purposive sampling method. The Data obtained is analyzed by classical assumption test testing, multiple linear regression analysis and hypotheses test using T test and F test. This research uses SPPS version 25 program to process data. The results showed that the company asset has significant effect on the profit and investment opportunity set has no effect on the quality of profit while simultaneously the company size and investment opportunity set does not affect the quality of profit

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 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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