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 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, Kualitas Laba Dan Keputusan Investasi Terhadap Nilai Perusahaan

2020 ◽  
Vol 2 (4) ◽  
pp. 3828-3839
Author(s):  
Reza Refki Tanggo ◽  
Salma Taqwa
Keyword(s):  
Data Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Investment Decisions ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Positive Effect

The purpose of this study was to analyze: (1) The effect of profitability on firm value. (2) The effect of earnings quality on firm value. (3) The effect of investment decisions on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. While the sampling technique in this study is using purposive sampling technique with a total sample of 300 samples. The data analysis method used is multiple regression using SPSS 25 software. The results of this study indicate that: (1) profitability has a positive and significant effect on firm value with a significance of 0.000 < 0.05. (2) earnings quality has a positive and insignificant effect on firm value with a significance of 0.757 > 0.05. (3) investment decisions have a positive effect and not on the value of the company with a significance of 0.418 > 0.05

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 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 Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating

2021 ◽  
Vol 1 (2) ◽  
pp. 157
Author(s):  
Rival Rohmawan ◽  
Yeni Oktaviani ◽  
Pitri Yandri
Keyword(s):  
Stock Prices ◽  
Firm Value ◽  
Stock Price ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Panel Data Regression ◽  
Data Regression ◽  
Corporate Social

This study aims to test the effect of CSR on firm value (stock price) with profitability as a moderating variable with quantitative approach on the 7 manufacturing companies listed in Indonesia stock Exchange (BEI) in the period from 2013 to 2019, so there are 49 observational data acquired. The sampling method using purposive sampling with the criteria that have been determined. Data analysis method used is the analysis of panel data regression with the aid of EViews 10. The results showed that CSR does not affect the Profitability of the proxies ROA can not strengthen the influence of CSR on stock price. Simultaneously, CSR and profitability as a moderating effect on stock prices.

scholarly journals PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE, INTELLECTUAL CAPITAL DISCLOSURE DAN STRUKTUR PENGELOLAAN TERHADAP NILAI PERUSAHAAN

2018 ◽  
Vol 11 (2) ◽  
pp. 284
Author(s):  
Dedi Ardianto ◽  
Muhammad Rivandi
Keyword(s):  
Risk Management ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Multiple Regression Model ◽  
Enterprise Risk Management ◽  
Manufacturing Companies ◽  
Disclosure Management ◽  
Enterprise Risk ◽  
Board Director

This study aims to examine the effect of enterprise risk management disclosure, intellectual capital disclosure and structure management on firm value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2012 – 2016. The samples of this study are fifty-two companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is multiple regression model. Based on the hypothesis tested proves that the intellectual capital disclosure, board director have the positive significant effect on firm value, and board commissioner independent have the negative significant effect on firm value, meanwhile enterprise risk management disclosure and  committe audit no effect on firm value Keywords : enterprise risk management disclosure, intellectual capital disclosure, management structure,  firm value.

scholarly journals THE DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE

2019 ◽  
Vol 20 (2) ◽  
pp. 93-100
Author(s):  
HERRI SUGANDI ◽  
IRWANTO HANDOJO
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Linear Regression ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Analysis Method ◽  
Independent Variables ◽  
Size Type

The objective of this research is to obtain empirical evidence about the influence of company size, corporate governance, leverage, profitability, industry, listing age, type of auditor, and intellectual capital level as independent variables on intellectual capital disclosure as dependent variable in non-financial companies listed in Indonesian Stock Exchange. The population in this research is all listed non-financial companies in Indonesia Stock Exchange during 2013 to 2015. Sample is obtained through purposive sampling method, in which 185 listed nonfinancial companies in Indonesia Stock Exchange meet the sampling criteria resulting 555 data available are taken as sample. Multiple linear regression is used as the data analysis method in this research. The result of this research shows that three variables – company size, type of auditor, and industry statistically have influence on intellectual capital disclosure, while corporate governance, leverage, profitability, listing age, and level of intellectual capital statistically do not have influence on intellectual capital disclosure of listed non-financial companies in Indonesia.

scholarly journals PENGARUH KEPEMILIKAN ULTIMAT TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 7 (1) ◽  
pp. 41
Author(s):  
Lisa Lorentia ◽  
Khomsiyah Khomsiyah
Keyword(s):  
Data Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Cash Flows ◽  
Positive Influence ◽  
Hypotheses Testing ◽  
Analysis Method ◽  
Ultimate Ownership

<p class="Default"><em>The objective of this research is to analyze the influence of ultimate ownership on firm’s value of companies listed in indonesia stock exchange</em><em>.</em><em> </em><em>Ultimate ownership is proxied by cash flows right and cash flows right leverage of the ultimate owner, while firm value is measured using Tobin’s Q. </em><em>Sample of this research </em><em>are</em><em> </em><em>117 companies which are listed in Indonesia Stock Exchange </em><em>with the study period </em><em>of </em><em>2015</em><em> </em><em>which are chosen by using purprosive sampling method. </em><em>Multiple regression and hypotheses testing are used as the data analysis method in this research.</em><em> </em><em>The result of this research shows that </em><em>cash flows right does not have influence on firm’s value, while cash flows right leverage has positive influence on firm’s value.</em></p>

scholarly journals Pengaruh Opini Audit, Kebijakan Hutang, dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan

2021 ◽  
Vol 3 (1) ◽  
pp. 98-111
Author(s):  
Idris Fadhillah ◽  
Mayar Afriyenti
Keyword(s):  
Data Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Sample Collection ◽  
Audit Opinion ◽  
Company Growth ◽  
Debt Policy

Abstract: The purpose of this study is to analyze: (1) The effect of audit opinion on firm value. (2) The effect of debt policy on firm value. (3) The effect of company growth on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2015-2019. While the sample collection technique in this study used purposive sampling technique with a sample size of 189 samples. The data analysis method used is multiple regression using SPSS 25 software. These results indicate that: (1) Audit opinion has a positive and significant effect on firm value with a significance of 0.007 <0.05. (2) Debt policy has a negative and significant effect on firm value with a significance of 0.001 <0.05. (3) Company growth has a positive and insignificant effect on firm value with a significance of 0.155> 0.05.

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