scholarly journals Indikator Lingkungan Intern Pada Kinerja Keuangan Dengan Intellectual Capital Dan Size Sebagai Variabel Moderasi Dan Mediasi

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
FETY ROCHYAWATI
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Firm Size ◽  
Intellectual Capital ◽  
Random Sampling ◽  
Manufacturing Industry ◽  
Bivariate Regression ◽  
Bivariate Regression Analysis ◽  
The Relationship

The purpose of this study was to determine whether there the effect of trust, participation, strategic relevance towards financial performance, to determine whether firm size able to mediate the relationship between trust, participation, strategic relevance with financial performance and to determine whether intellectual capital able to moderate the relationship between trust, participation, strategic relevance with financial performance.The research sample consisted of 60 respondents manufacturing industry. The methodof data collectionis done using purposive random sampling. The methodof hypothesis testingused is bivariate regression analysis, mediation regression dan regression moderation.The result of this study showed that there the effect between trust and participation towards financial performance, while strategic relevance can not affect financial performance. Firm size not able to mediate the relationship between trust and strategic relevance with financial performance, while the relationship between participation with financial performance able mediated firm size. The relationship between trust, participation, strategic relevance with financial performance not able strengthened with intellectual capital.

scholarly journals Analisis Pengaruh Intellectual Capital Terhadap Financial Performance dengan Competitive Advantage Sebagai Variabel Intervening

2018 ◽  
Vol 3 (1) ◽  
pp. 31
Author(s):  
Muzakar Isa ◽  
Della Ariska Deviana
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Competitive Advantage ◽  
Intellectual Capital ◽  
Mediating Effect ◽  
Sample Collection ◽  
Purposive Sampling ◽  
The Relationship ◽  
Positive Effect ◽  
Research Show

Abstract : The purpose of this research are to analyze: (1) influence of intellectual capital to the competitive advantage; (2) influence of intellectual capital to the financial performance; (3) the mediating effect of competitive advantage in the relationship between intellectual capital and financial performance. The technique of the sample collection was purposive sampling and based on the determined criteria, so 21 companies which have met the criteria have been selected as samples. This research was casual comparative. The analysis used in this study includes classical assumption test, liniar regression analysis and path analysis. The result of this research show that: (1) Intellectual Capital has a significant and positive effect on Competitve Advantage; (2) Intellectual Capital significantly and positively influence on Financial Performance; (3) Competitive Advantage variabel is mediated Intellectual Capital to the Financial Performance. Keyword: Intellectual Capital, Financial Performance, Competitive AdvantageAbstraksi : Penelitian ini bertujuan untuk menganalisis: (1) pengaruh intellectual capital terhadap competitive advantage; (2) pengaruh intellectual capital terhadap financial performance; (3) pengaruh mediasi hubungan antara intellectual capital dan financial performance. Teknik pengambilan sampel adalah purposive sampling dan berdasarkan kriteria yang ditentukan, sehingga diperoleh 21 perusahaan yang memenuhi kriteria. Penelitian ini termasuk kausal komparatif. Analisis yang digunakan dalam penelitian ini meliputi uji asumsi klasik, analisis regresi linier dan analisis jalur. Hasil penelitian ini menunjukkan bahwa: (1) Intellectual Capital mempunyai pengaruh positif dan signifikan terhadap Competitive Advantage; (2) Intellectual Capital mempunyai pengaruh positif dan signifikan terhadap financial performance; (3) Competitive Advantage memediasi Intellectual Capital terhadap Financial Performance. Abstract

scholarly journals Corporate Governance Dan Karakteristik Perusahaan Sebagai Determinan Kinerja Keuangan Perusahaan

2018 ◽  
Vol 1 (2) ◽  
pp. 91
Author(s):  
Setiawan Fathoni Junianto
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Firm Size ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Firm Age ◽  
Purposive Sampling ◽  
The Relationship ◽  
Firm Characteristic

The objectives of this research is to investigate the relationship between board of commissioners, independent board of commissioners, amount of board commissioners meeting, firm size and firm age in the financial performance of manufacturing industry in Indonesian stock exchange period 2016. Sampel in this study using purposive sampling as many as 94 companies in Indonesia. The results shows that proportion of independent board of commissioners and firm age have significant effect on the companys financial performance. Then board of commissioners, amount of board of commissioners meeting and firm size have no significant effect on financial performanceKeywords: GCG, Firm characteristic, financial performance

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2017

2019 ◽  
Vol 3 (2) ◽  
pp. 26
Author(s):  
Niken Ayu Wulandari ◽  
Tegoeh Hari Abrianto ◽  
Edi Santoso
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Linear Regression ◽  
Return On Equity ◽  
Asset Turnover

This research to analyze and evaluate intellectual capital on financial performance obtained by return on equity, asset turnover and growth in revenue. The population in this study are consumer goods companies listed on the Stock Exchange in 2015-2017. The research sample was received by 21 companies obtained by using purposive sampling technique. The analytical method used is simple linear regression analysis with the SPSS version 20 application and uses the VAICTM method to measure intellectual capital. The results of this study indicate that intellectual capital has a significant effect on financial performance generated by return on equity, but intellectual capital does not have a significant effect on financial performance required by asset turnover and growth in revenue.

Merton-type default risk and financial performance: the dynamic panel moderation of firm size

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Mushafiq ◽  
Syed Ahmad Sami ◽  
Muhammad Khalid Sohail ◽  
Muzammal Ilyas Sindhu
Keyword(s):  
Financial Performance ◽  
Firm Size ◽  
Default Risk ◽  
Banking Sector ◽  
Generalized Method Of Moments ◽  
Dynamic Panel Data ◽  
Dynamic Panel ◽  
Content Type ◽  
Nonfinancial Firms ◽  
The Relationship

PurposeThe main purpose of this study is to evaluate the probability of default and examine the relationship between default risk and financial performance, with dynamic panel moderation of firm size.Design/methodology/approachThis study utilizes a total of 1,500 firm-year observations from 2013 to 2018 using dynamic panel data approach of generalized method of moments to test the relationship between default risk and financial performance with the moderation effect of the firm size.FindingsThis study establishes the findings that default risk significantly impacts the financial performance. The relationship between distance-to-default (DD) and financial performance is positive, which means the relationship of the independent and dependent variable is inverse. Moreover, this study finds that the firm size is a significant positive moderator between DD and financial performance.Practical implicationsThis study provides new and useful insight into the literature on the relationship between default risk and financial performance. The results of this study provide investors and businesses related to nonfinancial firms in the Pakistan Stock Exchange (PSX) with significant default risk's impact on performance. This study finds, on average, the default probability in KSE ALL indexed companies is 6.12%.Originality/valueThe evidence of the default risk and financial performance on samples of nonfinancial firms has been minimal; mainly, it has been limited to the banking sector. Moreover, the existing studies have only catered the direct effect of only. This study fills that gap and evaluates this relationship in nonfinancial firms. This study also helps in the evaluation of Merton model's performance in the nonfinancial firms.

HC and financial performance with two HRM strategies

2017 ◽  
Vol 66 (4) ◽  
pp. 459-478 ◽  
Author(s):  
Nopadol Rompho
Keyword(s):  
Human Capital ◽  
Regression Analysis ◽  
Financial Performance ◽  
Lead Time ◽  
Design Methodology ◽  
Strategy Choice ◽  
Content Type ◽  
The Relationship ◽  
Practical Implications

Purpose The purpose of this paper is to examine the relationship between levels of human capital and financial performance of firms that use two distinct human resource management (HRM) strategies. Design/methodology/approach A survey of 128 HRM managers was conducted to assess differences in human capital between firms using different HRM strategies. A multiple regression analysis was used to investigate the relationship between firms’ human capital and financial performance. Findings The results show that companies employing a make-organic strategy have a higher level of human capital than companies employing a buy-bureaucratic strategy. There was no relationship between the level of human capital and long term financial performance of firms with both make-organic and buy-bureaucratic strategies. Research limitations/implications This research contributes toward understanding the effect of HRM strategy and facilitates an optimal strategy choice depending on the organization. However, this study did not consider the lead time between changes in human capital and the effect on financial performance. Practical implications The research encourages firm managers to understand the value of human capital, preparing them for changes in the future. Originality/value This study is among the first to investigate the relationship between human capital and financial performance considering different HRM strategies.

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 Hubungan Antara Secure Attachment dan Kemandirian dengan Motivasi Berprestasi pada Remaja

2020 ◽  
Vol 2 (1) ◽  
pp. 69-75
Author(s):  
Sri Rahmadani ◽  
Nefi Darmayanti ◽  
Irna Minauli
Keyword(s):  
Regression Analysis ◽  
Achievement Motivation ◽  
Significant Relationship ◽  
Random Sampling ◽  
Sampling Technique ◽  
Stratified Random Sampling ◽  
Secure Attachment ◽  
Motivation Scale ◽  
The Relationship

The purpose this study was to determine the relationship between secure attachment with achievement motivation,  the relationship between autonomy with achievement motivation, and the relationship between secure attachment and autonomy with achievement motivation in adolescents students. The population of this research was students of class X, XI and XII Madrasah Aliyah Negeri (MAN) Tebing Tinggi. The sample was 103 students were take by stratified random sampling technique. This study used secure attachment scale, autonomy scale, and achievement motivation scale. Double regression analysis showed FCOUNT  33, 482 with  p = 0,000 (p0,005). The result indicate that there was significant correlation between secure attachment and autonomy with achievement. Patrially, there is a significant relationship secure attachment with achievement rxy = 0,365 with  p 0,01 and there is a significant relationship between autonomy with achievement motivation  rxy = 0,361 with  p 0,01. R2 square value was 0, 527 it means that secure attachment and autonomy simultaneously contribute 52,7% toward achievement motivation.

scholarly journals MODAL INTELEKTUAL, KEPEMILIKAN INSTITUSIONAL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN

2020 ◽  
Vol 12 (1) ◽  
pp. 15-24
Author(s):  
Nurramayuningsih Nurramayuningsih ◽  
Mujibah A. Sufyani
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression

Knowledge and intangible assets become the important source of competitive advatage for company (knowledgw-based economy). The study aims was to investigate the effect of intellectual capital, institutional ownership to profitability and firm value. Sample used were 6 manufacturing companies of sub sectors consumer goods industry listed on the Indonesia Stock Exchange from 2012 to 2017, with purposive sampling, secondary data, and panel data regression analysis. The results indicated that simultaneous intellectual capital and institutional ownership affected financial performance. Partially intellectual capital had a positive and significant effect on financial performance, but institutional ownership did not have significant effect. Financial performance has a positive and significant effect on firm value. Intelectual capital had an important roles to increase performance and value of the firm.

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