scholarly journals PENGARUH FIRM SIZE, PROFITABILITY, FIRM AGE, FIRM GROWTH, LEVERAGE, DAN INDEPENDENT COMMISSIONER TERHADAP INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2014

2017 ◽  
Vol 20 (2) ◽  
Author(s):  
Monica Joson ◽  
Merry Susanti
Keyword(s):  
Firm Size ◽  
Intellectual Capital ◽  
Firm Growth ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Firm Age ◽  
Size Firm

The purpose of this study is to analyze the effect of firm size, profitability, firm age, firm growth, leverage and independent commissioner on intellectual capital disclosure of financial companies which are registered in Indonesia Stock Exchange from 2012-2014. The samples of this study are 57 companies. Secondary data are collected by learning the company’s financial statement. Collected data were processed by using SPSS for Windows 20. The result showed that firm size, firm age and independent commissioner partially influence the intellectual capital disclosure, while profitability, firm growth and leverage has no effect on intellectual capital disclosure.

scholarly journals Effect of Firm Size Firm Growth Firm Age and Independent Commissioner on Intellectual Capital Disclosure in Banking Companies Listed on the Indonesia Stock Exchange in the period 2014 – 2018

Academia Open ◽  
2021 ◽  
Vol 3 ◽  
Author(s):  
Lailatul Khosi'ah ◽  
Sriyono
Keyword(s):  
Panel Data ◽  
Firm Size ◽  
Intellectual Capital ◽  
Firm Growth ◽  
Stock Exchange ◽  
Financial Statements ◽  
Firm Age ◽  
Panel Data Regression ◽  
Data Regression ◽  
Size Firm

The purpose of the study was to determine and analyze the effect of Firm Size, Firm Growth, Firm Age and Independent Commissioner on Intellectual Capital Disclousure partially and simultaneously to determine a model that can be used to measure Intellectual Capital Disclousure in companies by using panel data regression in Registered Banking companies on the Indonesia Stock Exchange. This study applies quantitative method and the object of this research is done by population and sample randomly (purposive sampling), which are 11 consumer goods companies that were Listed on the Indonesia Stock Exchange in the period 2014 - 2018. The technique of collecting data used annual financial statements from the period 2014 - 2018 and analysis used panel data regression method with common model approach using Eviews 9 program.The results of this study showed that simultaneously and partially variables Firm Size, Firm Growth, Firm Age and Independent Commissioner have a significant effect on Intellectual Capital Disclousure

scholarly journals The Influence of Intellectual Capital, Firm Size, and Firm Growth on Firm Value with Profitability as Moderating Variable on Companies That are Joined in the Jakarta Islamic Index And Listed on the Indonesia Stock Exchange 2016-2019 Period

2021 ◽  
Vol 8 (7) ◽  
pp. 296-303
Author(s):  
Aji Sugandi ◽  
Rina Br Bukit ◽  
Tarmizi .
Keyword(s):  
Firm Size ◽  
Intellectual Capital ◽  
Firm Value ◽  
Firm Growth ◽  
Stock Exchange ◽  
Secondary Data ◽  
Analysis Technique ◽  
Size Firm ◽  
Saturated Sample ◽  
The Relationship

The purpose of this study was to determine and examine the effect of intellectual capital, firm size, and firm growth on firm value in companies that are incorporated in the Jakarta Islamic Index and listed on the Indonesia Stock Exchange and test whether profitability can moderate the relationship between the independent variables and the dependent variable. This research is causal research using secondary data. The population of this study is companies that are members of the Jakarta Islamic Index listed on the Indonesia Stock Exchange from 2016 to 2019. The method of determining the sample uses a saturated sample so that a sample of 57 companies is obtained multiplied by four years of research to obtain 228 observations. The analysis technique used in this study uses panel data regression analysis and moderating test with Eviews 10 software tools. The results of this study partially intellectual capital has a negative and significant effect on firm value. Firm size has a negative and significant effect on firm value, and firm growth has a positive and significant effect on firm value. The profitability variable moderates the relationship between the influence of intellectual capital and firm size on firm value and does not moderate the relationship between the effect of firm growth on firm value. Keywords: Intellectual Capital, Firm size, Firm growth, Profitability, Firm Value.

scholarly journals Pengaruh Kepemilikan Institusional, Ukuran Dan Umur Perusahaan Terhadap Kinerja Intellectual Capital Industri Keuangan di BEI

2018 ◽  
pp. 1799
Author(s):  
Ainun Roviko ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Firm Size ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Firm Age ◽  
Financial Industry ◽  
Financial Report ◽  
The Impact

Evaluate performance intellectual capital of company is an important thing because this will contribute to the company competitive advantage in the future. This study aims to obtain empirical evidence of the impact institutional ownership, firm size and firmage on intellectual capital performance financial industry listed on Indonesian Stock Exchange 2015-2017.Intellectual capital performance measured by VAICTM. This research used non- probability sampling technique with purposive sampling method and 37 company as a sample and 111 observation. Secondary data obtained from the annual financial report of the financial industry. The result of this research indicate that institutional ownership hasnot affecting the intellectual capital performance. The result of this search also indicate that firm size and firm age has a positive effect on intellectual capital performance. Keywords : Institutional ownership, size and firm age, financial industry, intellectual capital.

scholarly journals Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan

2019 ◽  
Vol 2 (5) ◽  
Author(s):  
Michael Hidayat
Keyword(s):  
Firm Performance ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Board Members ◽  
Board Independence ◽  
Managerial Ownership ◽  
Board Size ◽  
Size Firm

The Purpose Of This Research Is To Analyze Determinants Of Firm Performance In Non-Financial Companies Listed On Indonesia Stock Exchange. Determinants That Are Tested In This Research Include: Board Independence, Board Size, Firm Size, Firm Age, Liquidity, Leverage, Managerial Ownership, Female Board Members. The Object In This Research Is Non-Financial Companies Listed From 2011 Until 2014. The Population Of This Research Is 378 Non-Financial Companies. Sampling Techniques That Used In This Research Is Purposive Sampling. There Are 30 Non-Financial Companies Listed From 2011 To 2014 Which Met The Criterion Used As Sample. The Data Used Is Secondary Data That Collected From Financial Statement Of The Company. Analysis Method Of This Research Is Multiple Linier Regressions. The Result Of This Research Conclude That Board Independence, Leverage, And Female Board Members Have Influence Toward Firm Performance. Other Variable Such As Board Size, Managerial Ownership, Firm Size, Liquidity, And Age Firm Don’t Have Influence To Firm Performance. 

scholarly journals Analysis of Factors Affecting Firm Value with Intellectual Capital as Moderating Variable in Kompas 100 Companies Listed on the IDX

2021 ◽  
Vol 8 (8) ◽  
pp. 650-659
Author(s):  
Muhammad Fahriza Tampubolon ◽  
Erlina . ◽  
Khaira Amalia Fachrudin
Keyword(s):  
Firm Size ◽  
Intellectual Capital ◽  
Firm Value ◽  
Firm Growth ◽  
Stock Exchange ◽  
Secondary Data ◽  
Software Tool ◽  
Stock Company ◽  
Analytical Technique ◽  
The Relationship

The purpose of this study was to determine and examine the influence of factors that affect firm value. The factors include firm size, profitability, leverage, asset structure, liquidity, and company growth tested on companies listed in the Kompas 100 Stock Company and test whether the intellectual capital can moderate the relationship between the independent variable and the dependent variable. This research is causal research using secondary data. The population of this study is companies that are members of the Kompas 100 Stock Company listed on the Indonesia Stock Exchange from 2016 to 2019. The sampling method used is Purposive Sampling, so that there are 71 companies in 4 years of research so that 284 observations are obtained. The analytical technique used in this study is panel data regression analysis and tested for moderating with the Eviews ten software tool. The results of this study partially firm size and liquidity have a negative and insignificant effect on firm value; profitability, leverage, and firm growth have a positive and significant effect on firm value partially; and asset structure has a negative and significant effect on firm value. The intellectual capital variable does not moderate the relationship between firm size, profitability, leverage, asset structure, liquidity and firm growth on firm value. Keywords: firm size, profitability, leverage, asset structure, liquidity, firm growth, intellectual capital, firm value

scholarly journals Pengaruh Karakteristik Perusahaan, Kinerja Perusahaan, dan Diversitas Dewan Komisaris Terhadap Pengungkapan Modal Intelektual (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016)

2018 ◽  
Vol 6 (1) ◽  
pp. 1129
Author(s):  
Riri Yenita ◽  
Efrizal Syofyan
Keyword(s):  
Firm Performance ◽  
Firm Size ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Firm Age ◽  
Size Firm ◽  
Positive Effect ◽  
Firm Characteristic

This research aims to examine the effect of firm characteristic, firm performance, the board of commissioners diversity on Intellectual capital disclosure. Characteristics of the company in this study consist of firm size, firm age, and leverage, and the board of commissioners diversity in this study consist of the commissioner of foreign and the commissioner of independent. The research used agency theory, stakeholder theory and, signaling theory. The sampling method used nonprobability sampling with the purposive sampling technique. This research consists of 61 sample manufacturing companies listed on the Indonesia Stock Exchange at the year 2014-2016. The analysis method has been carried out by using multiple regression. The result showed firm size and the commissioner of foreign have a significant positive effect on intellectual capital disclosure, firm age, leverage, firm performance, and the commissioner of independent had no effect on intellectual capital disclosure.Keywords: Intellectual capital disclousure, firm characteristic, firm performance, board of commissioners diversity.

scholarly journals Pengaruh Tata Kelola, Kinerja, dan Karakteristik Perusahaan terhadap Pengungkapan Modal Intelektual Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode Tahun 2012-2016

2019 ◽  
Vol 10 (2) ◽  
pp. 150-168
Author(s):  
Prita Angelita Puspitarini ◽  
Yunia Panjaitan
Keyword(s):  
Real Estate ◽  
Data Processing ◽  
Firm Size ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Company Size ◽  
Observation Data ◽  
Firm Age ◽  
Sample Data ◽  
Size Firm

This study aims to analyze the influence of independent commissioner, profitability, leverage, company age, and company size to intellectual capital disclosure. The population in this research is property and real estate companies listed at Indonesia Stock Exchange (IDX) in 2012-2016. From 49 companies, there are 28 companies (140 observation data) which become the research sample. Data processing using Eviews 9. The result of the research shows that independent commissioner has significant effect on intellectual capital disclosure, profitability has no significant effect on intellectual capital disclosure, leverage has no significant effect on intellectual capital disclosure, firm age has significant effect on intellectual capital disclosure, and firm size has no significant effect on intellectual capital disclosure.Keywords- Independent Commissioner; Profitability; Leverage; Age Firm; Size Firm; Intellectual Capital Disclosure

DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN

2017 ◽  
Vol 15 (2) ◽  
pp. 53
Author(s):  
N Nurabiah ◽  
Lukman Effendy ◽  
Zuhrotul Isnaini
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Significant Influence ◽  
Intellectual Capital ◽  
Capital Market ◽  
Stock Exchange ◽  
Firm Age ◽  
Total Observation ◽  
Age Independent

The objective of this study is to examine the influence of firm size, leverage,  firm age, independent commissioners, and type of industry toward influence of intellectual capital disclosure. The study also aimed to examine the intellectual capital disclosure toward the firm’s value. The sample of this study is consisted of companies listed in the Kompas 100 index during the period of 2013- 2015, so that this study obtained a total observation of 156 units. This research was conducted based on documentation, while data is acquired through the Indonesian Capital Market Directory (ICMD) and Indonesia Stock Exchange (IDX) Fact. Data were analyzed based on  multiple linear regression, t-test and  F-test. The results of the analysis in this study indicate that the leverage,  independent commissioners, and type of industry have significant influence on the intellectual capital disclosure while firm size and firm age does not have significant influence on the intellectual capital disclosure. The results also showed that the intellectual capital disclosure has no significant influence on the firm’s value. Keywords: firm size, leverage, firm age, independent commissioners, type of industry, intellectual capital disclosure, firms value

scholarly journals DO FINANCIAL RATIOS, FIRM CHARACTERISTICS AND CORPORATE GOVERNANCE AFFECT FIRM PERFORMANCE?

2019 ◽  
Vol 20 (1) ◽  
pp. 45-50
Author(s):  
JENNY ◽  
SILVY CHRISTINA
Keyword(s):  
Regression Analysis ◽  
Firm Performance ◽  
Firm Size ◽  
Stock Exchange ◽  
The Other ◽  
Debt Ratio ◽  
Firm Characteristics ◽  
Firm Age ◽  
Board Size ◽  
Size Firm

The purpose of this research is to provide evidence about variables that influence firm performance. These variables are board size, debt ratio, firm size, firm age, return on asset, and independent board. Sample of this research are 67 manufactured companies listed in Indonesia Stock Exchange. The sample selected using purposive method, during the 2013 until 2015. Hypothesis tested by using multiple regression analysis. In this research, firm performance were measured by Tobin’s Q. The result of this research shows that debt ratio, firm size, return on asset and independent board have influence on firm performance. The other variables such as board size and firm age have no influence on firm performance.

scholarly journals Accounting Factors, Non-Accounting Factors, and Net Initial Return

2020 ◽  
Vol 3 (1) ◽  
pp. 29
Author(s):  
Dhian Nurul Hidayati ◽  
Dedik Nur Triyanto
Keyword(s):  
Initial Public Offering ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Substantial Effect ◽  
Firm Age ◽  
Initial Return ◽  
Size Firm ◽  
Underwriter Reputation

The research aims to analyze accounting and non-accounting factors that influence the level of Net Initial Return (NIR). Accounting factors contain Return on Asset (ROA), Debt to Equity Ratio (DER), and Firm Size. Non-accounting factors contain Firm Age, Offering, and Underwriter Reputation. Furthermore, the research has the purpose of finding any simultaneous and partial influence. The research is using a quantitative method. The population is 149 companies that have made any Initial Public Offering (IPO) on the Indonesia Stock Exchange in the 2014-2018 period. The sample-based on purposive sampling results which are 95 companies. Multiple linear regression analysis was applied in this research using EViews 10. Simultaneously, the result indicates that ROA, DER, Firm Size, Firm Age, Offering, Underwriter Reputation have a significant influence on NIR. However, partially, the results showed that only ROA and Underwriter Reputation have a negative and significant effect on NIR. Meanwhile, DER, Firm Size, Firm Age, and Offering do not have a substantial effect on NIR.

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