The research aims to analyze the influence oftangibility, profitability, growth, business risk, and liquidity to debt policy. This research is repurposed to review the influence oftangibility, profitability, growth, business risk, and liquidity of debt policy. Financial report is obtained by access to www.idx.co.id. The number of samples obtained in this study was as much as 178 samples. The analytical techniques used in this study are multiple linear regression to obtain a thorough picture of the relationship between the variables of one another. The results in this study show that profitability, business risk, liquidity, and size of the company have an influence and significance to the debt policy. While tangibility, growth, and age companies do not affect the debt policy.
Abstrak: Pengaruh Pengungkapan Relational Capital pada Kinerja Keuangan Perusahaan (Studi Empiris pada perusahaan High-IC Intensive Industries yang Terdaftar di Bursa Efek Indonesia) Penelitian ini dimotivasi oleh berkembangnya arah penelitian akuntansi pada isu-isu terkait aset tidak berwujud (intangible capital), secara khusus intellectual capital (modal intelektual) yang dipicu oleh revolusi dalam teknologi informasi, pentingnya pengetahuan dan bisnis berbasis pengetahuan (knowledge-based business), serta timbulnya inovasi sebagai pola penentu utama keunggulan kompetitif perusahaan. Informasi modal intelektual merupakan salah satu informasi yang dibutuhkan oleh investor karena informasi tentang modal intelektual dapat membantu investor untuk memprediksi kinerja perusahaan di masa yang akan datang, Secara khusus, relational capital sebagai komponen modal intelektual dipandang sebagai salah satu pemicu yang dapat meningkatkan keunggulan kompetitif perusahaan melalui relasi yang kuat dengan stakeholder, dan selanjutnya mampu meningkatkan kinerja perusahaan. Oleh sebab itu, penelitian ini mencoba menemukan bukti empiris pengaruh pengungkapan relational capital pada kinerja keuangan perusahaan High-IC Intensive Industries yang terdaftar di Bursa Efek Indonesia, periode pengamatan 2014 sampai dengan 2017. Sampel penelitian diseleksi dengan metoda purposive sampling dan berdasarkan kriteria yang diterapkan diperoleh total sebanyak 72 observasi perusahaan tahun (firm-year observations) High-IC Intensive Industries yang terdaftar di Bursa Efek Indonesia. Hasil penelitian dengan menggunakan pengujian regresi berganda dengan SPSS ini memberikan bukti empiris bahwa pengungkapan relational capital berpengaruh pada tiga ukuran kinerja keuangan, yaitu: pendapatan bersih, nilai perusahaan, dan arus kas operasi perusahaan.Kata kunci: relational capital, intangible capital, pendapatan bersih, nilai perusahaan, arus kas operasi.
This study aims to examine the influence of good corporate governance and intellectual capital to financial performance (financial performance). Corporate governance mechanisms in this research are managerial ownership, institutional ownership, and the proportion of independentcommissioners. Intellectual capital is measured using Value Added Intellectual Capital (VAIC) model which has three components (physical capital, human capital and structural capital), and financial performance is measured by return on assets (ROA). Secondary data was used by derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange 2014-2016. The sampling technique used purposive sampling method with multiple linear regression analysis tools. Prior the regression test, the classical assumption test is done first. The results show that managerial ownership, institutional ownership and independent commissioner's proportion have no effect on financial performance, while intellectual capital has an effect on financial performance. The conclusion of this research is that intellectual capital can be used to improve financial performance if company can measure accurately but corporate governance still not proven can improve company's financial performance.
Auditors’ decision making is affected by their accountability in concluding their audit working process that required highly competences which can be gained through their sufficient experiences in the audit field. This research is aim to examine the influence of accountability and competence of auditors/government supervisory on the quality of audit. As population in this research is 47 people of Employees who work in Provincial Inspectorate Office of Papua and Inspectorate office of Jayapura City which involved in the examination as the Auditors/Supervisory of Government. A non-probability sampling methodology is used based on the certain criteria (purposive sampling) for distributing 47 questionnaires to the Auditors/Supervisory of Government. The result of this research indicate that the devotion in profession has a significant effect on the quality of audit, while social obligation has a significant effect on the quality of audit. Similarly, the knowledge and working experiences have significant effects on the quality of an audit respectively.
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