scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DAN PENILAIAN PASAR DENGANCORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

2015 ◽  
Vol 2 (2) ◽  
pp. 87
Author(s):  
Citra Chairunissa ◽  
Raden Rosiyana Dewi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Market Value ◽  
Coefficient Of Determination ◽  
Normality Test ◽  
Negative Effect ◽  
Positive Effect

<p><em>T</em><em>he  objective  of  the  emperical  study  is  to  examine  and  to analyze  1)  The Influence of Intellectual Capital to Financial Performance, 2 ) The Influence of Intellectual Capital to Market Value, 3) The Influence of Intellectual Capital to Financial Performance with Corporate Governance as an Moderating  4) The Influence of Intellectual Capital to Market Value with Corporate Governance as an  Moderating  Variable.  The sample of  this emperical  study is the company financing company that listed in the Indonesia Stock Exchange (IDX) 2010-2012</em>.<em>  </em><em></em><em>T</em><em>his  research  uses  purposive  sampling  method. Data  analysis  techniques include  1)  Descriptive  statistics, 2)  Normality  Test, 3)  Classical  Test Assumptions : Multicollinearity and Heteroskidastity , 4) Regression Testing : Coefficient of Determination Test , F Test , danUji T. The results of this empirical study are 1) Intellectual Capital significant positive effect on the company 's financial  performance ,  2)  Intellectual  Capital significant  negative effect  on market valuation , 3) Intellectual Capital no significant effect on the financial performance of companies   with   moderated Corporate Governance, 4) Intellectual Capital  had  no  significant  effect  assessment  of  the  performance market with moderated Corporate Governance</em></p>

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 GOOD CORPORATE GOVERNANCE DAN LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS INDUST1U PERBANKAN DI INDONESIA PERIODE 2012-2014

2019 ◽  
Vol 10 (2) ◽  
pp. 163
Author(s):  
Marieta Ariani
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Analysis Techniques ◽  
Good Corporate Governance ◽  
Normality Test ◽  
Regression Test ◽  
Negative Effect

<p class="Style1"><em>This study aims to test and analyze: the influence of good corporate </em><em>governance on the profitability of the banking industri and the influence of loan to deposit ratio on the profitability of the banking industri in Indonesia. The research </em><em>sample used in the study were 13 banking industries that received the best assessment from the Indonesian Institute for Corporate Directorship (IICD) of the 30 companies listed on the Indonesia Stock Exchange (IDX) as the top 30 issuers with the highest </em><em>Corporate Governance (CG) scores in the 2012 period -2014. The sampling technique </em><em>uses purposive sampling method. Data analysis techniques include: descriptive </em><em>statistics; normality test; classical assumption test: multicollinearity and </em><em>heteroscedasticity; multiple regression test: test the coefficient of determination, F </em><em>test, and T test. The results of the study show that: for good corporate governance the </em><em>number of audit commissions and the number of directors has a significant positive </em><em>effect on the profitability of the banking industri; institutional ownership and the proportion of independent board of directors have no significant effect on the profitability of the banking industri; and the loan to deposit ratio has a significant negative effect on the profitability of the banking industri in Indonesia.</em></p>

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.

scholarly journals Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay

2019 ◽  
pp. 2154
Author(s):  
Ni Putu Shinta Oktaviani ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay

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 PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN

2020 ◽  
Vol 1 (3) ◽  
pp. 438-457
Author(s):  
Fatimah Fatimah ◽  
Putri Dwi Wahyuni
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Linear Analysis ◽  
Coefficient Of Determination ◽  
Transportation Services ◽  
Net Profit ◽  
Final Data

This study aimed to determine the effect of Independent Board of Commissioners, Institutional Ownership and Intellectual Capital on Company’s Financial Performance. The Company's financial performance is proxied by NPM (Net Profit Margin). This study uses multiple linear analysis methods with hypothesis testing the coefficient of determination, f test and t test. The population in this study are transportation services companies listed on Indonesia Stock Exchange 2016-2018 period. Based on the purposive sampling method. there is the final data in this study. The results of this study indicate that the Independent Board of Commissioners and Intellectual Capital don’t have a significant effect on the Company's Financial Performance (NPM), while Institutional Ownership has a significant effect on the Company's Financial Performance (NPM).

Determinan Kinerja Keuangan Yang Ditinjau Dari Good Corporate Governance, Leverage dan Ukuran Perusahaan (Sub. Sector Perusahaan BUMN yang Terdaftar Di BEI tahun 2013-2018)

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 336
Author(s):  
Lola Dwi Antikasari ◽  
Rosa Nikmatul Fajri ◽  
Riana R Dewi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Linear Regression Method ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Positive Effect

Financial performance as a benchmark for the success of the company's work in a certain period. Financial performance is also used as a basis for determining the company's strategy in the future. The purpose of this study is to analyze the effect of good corporate governance (board size), leverage (DER) and company size on financial performance (ROA). This study uses a population of 120 data from SOE companies listed on the Indonesia Stock Exchange in 2013-2018. And produced a sample of 78 company data. The sampling technique uses purposive sampling. The research instrument in the form of documentation (taking company financial statements). Data analysis method used is multiple linear regression method. The results showed that the size of the board of directors had a positive effect on financial performance. The leverage variable has a negative effect on financial performance. While the size of the company has no effect on financial performance. The benefits of this study are as a reference for further research. Besides that, it can be used as a management guideline in analyzing the company's financial performance.

scholarly journals PENGARUH EFEKTIVITAS PERUSAHAAN TERHADAP LIKUIDITAS PADA PT. NDOFOOD SUKSES MAKMUR, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Author(s):  
STIM Sukma
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Multiple Linear Regression Model ◽  
Coefficient Of Determination ◽  
Current Ratio ◽  
Accounts Receivable ◽  
Corporate Liquidity ◽  
Negative Effect ◽  
Inventory Turnover ◽  
Positive Effect

The purpose of this research is to find out if there is the significant effect of corporate effectiveness to corporate liquidity of PT. Indofood Sukses Makmur Tbk registered in Indonesian Stock Exchange from 2010 to 2015. This research is conducted with the purposive sampling method. The test equipment of this research is multiple linear regression model. The results showed that the coefficient of determination test (R2) variables of accounts receivable turnover and inventory turnover being able to explaint the existance of the variable current ratio, partially the effectiveness of the company which covers of accounts receivable turnover and inventory turnover show that only of inventory turnover has negative effect and significant towards the liquidity which cover of current ratio. And simultaneously accounts receivable turnover and inventory turnover have positive effect and not significant towards current ratio.

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN, NILAI PASAR PERUSAHAAN DAN REPUTASI PERUSAHAAN

2019 ◽  
Vol 6 (2) ◽  
pp. 215 ◽  
Author(s):  
Vio Landion ◽  
Hexana Sri Lastanti
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Market Value ◽  
Positive Influence ◽  
Annual Reports ◽  
Analysis Technique ◽  
Company Reputation

<p><em>The purpose of this study is to analyze the influence of intellectual capital on financial performance, corporate market value and company reputation. The population of this study is banking companies listed on the Stock Exchange in 2015 - 2017. The sample in this study were 31 companies using the nonprobability sampling method. The analysis technique in this study is multiple regression analysis using SPSS. The types of data in this study are secondary data in the form of annual reports on the Indonesia Stock Exchange website www.idx.co.id in 2015-2017. The results showed that there was a positive influence between intellectual capital on financial performance and company reputation, but there was no influence between intellectual capital on the market value of the company.</em> <em></em></p>

Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan

2017 ◽  
Vol 25 (2) ◽  
pp. 176-193
Author(s):  
Fransisca Pangestu Wardani ◽  
Zulkifli Zulkifli
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Coefficient Of Determination ◽  
Test Statistic ◽  
Good Corporate Governance ◽  
Linearity Test

This study aims to determine the effect of good corporate governance to financial performance of companies listed on the Indonesia Stock Exchange Year 2011-2015. Good Corporate Governance in this study is proxied in the Proportion of Independent Commissioner Board, Audit Committee Size, Size of Board of Directors, Board of Commissioners size. The financial performance of proxies in ROA. The sampling method using purposive sampling method. The population of 143 companies listed in the Indonesia Stock Exchange in 2015, then obtained a sample totaling 56 companies, so the amount of data used as many as 280 data. The analytical tool used (1) Descriptive statistics (2) Classical Assumption Test: Normality Test, Test Linearity, Test multicoloniarity, Autocorrelation test and test Heteroskidastity (3) Regression Analysis: The coefficient of determination (R²), Test Statistic F, and test statistics t. The results showed that the variable proportion of independent board has no effect on the financial performance measured by ROA. The size of the variable audit committee has no effect on the financial performance is measured using ROA. The size of the variable board of directors affect the financial performance is measured using ROA. The size of the variable board of directors has no effect on the financial performance is measured using ROA. Based on the results of the F test analysis showed that the proportion of independent board, the size of the variable audit committee, the size of the board of directors and board size together not significant effect on ROA, or it could be concluded that good corporate governance is not a significant effect on the financial performance of the company.

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