Pengaruh Intellectual Capital Dan Corporate  Governance Terhadap Kinerja Keuangan

Olimsar, Fredy; Tialonawarmi, Feny

doi:10.22437/jmk.v10i02.17690

Cited by 4 publications

(4 citation statements)

References 4 publications

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“…The link between agency theory and this intellectual capital research relates to how management of the firm manages its intellectual assets to generate new value for the company. Business success depends on information and how a firm uses that knowledge to bring value to its products and services (Olimsar & Tialonawami, 2021). The rising value of VAIC shows that the business can effectively employ its intellectual capital assets to increase value (Aprianti, 2018).…”

Section: Hypotesis Developmentsmentioning

confidence: 99%

Does Cash Holding, Intellectual Capital, Gender Diversity of the Board of Directors Affect Firm Value?

Anggraini,

Lestari

2024

JASa

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The purpose of this research was to determine the relationship between firm valuend cash holdings, intellectual capital, and gender diversity on the board of directors. Companies in the non-cyclical consumer sector that are listed on the Indonesia Stock Exchange (IDX) for the years 2017 through 2021 make up the study's population. Purposive sampling was utilised in the sample selection for this research, resulting in the collection of 18 firms with five years and 90 data observations. The findings of hypothesis testing reveal that firm value is influenced by cash holdings, intellectual capital, and the gender diversity of the board of directors. A favourable impact on firm value is partially provided by intellectual capital and the gender diversity of the board of directors. Cash Holding has little impact on a firm value, though. Future researchers is suggested to reexamine the cash holding variable based on the research findings since the variable in this study had no impact on firm value.

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Section: Hypotesis Developmentsmentioning

confidence: 99%

Does Cash Holding, Intellectual Capital, Gender Diversity of the Board of Directors Affect Firm Value?

Anggraini,

Lestari

2024

JASa

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“…Menurut Kusumawardhani (2012), ukuran perusahaan merupakan ukuran yang dipakai untuk mengetahui apakah industri mempunyai aktivitas operasional yang lebih kompleks akibatnya dimungkinkan untuk melaksanakan manajemen laba. Industri yang mempunyai aset yang lebih besar dianggap membagikan informasi finansial lebih cepat daripada industri yang mempunyai aset yang lebih kecil (Divianto, 2011;Olimsar & Tialonawarmi, 2021). Perihal ini diakibatkan karena industri yang mempunyai sumber daya (aset) yang besar mempunyai lebih banyak basis data, lebih banyak karyawan akuntansi serta sistem data yang lebih canggih, mempunyai sistem pengendalian internal yang kuat, terdapatnya pengawasan penanam modal, lebih diawasi oleh pihak regulator serta jadi sorotan publik.…”

Section: Ukuran Perusahaan Terhadap Audit Delayunclassified

Pengaruh Ukuran Perusahaan dan Solvabilitas Terhadap Audit Delay

Olimsar

2023

jesya

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Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan solvabilitas terhadap audit delay. Penelitian ini dilakukan dengan menggunakan metode deskriptif kuantitatif. Populasi dalam penelitian ini adalah perusahaan consumer goods industry yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2020. Metode pengambilan sampel yang digunakan yaitu purposive sampling. Berdasarkan metode pengambilan sampel, jumlah sampel yang digunakan dalam penelitian ini adalah 41 perusahaan dengan periode pengamatan selama 3 tahun sesuai dengan kriteria pengambilan sampel. Jenis data yang digunakan dalam penelitian ini berupa data sekunder. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan teknik analisis data statistik deskriptif, uji asumsi klasik, uji t, uji f, dan uji koefisien determinasi. Hasil penelitian ini dapat disimpulkan bahwa (1) secara simultasn ukuran perusahaan dan solvabilitas berpengaruh terhadap audit delay; (2) ukuran perusahaan berpengaruh terhadap audit delay; dan (3) solvabilitas berpengaruh terhadap audit delay.

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“…High apparatus commitment makes village officials work hard by using their competencies and abilities to the maximum to achieve goals and interests in the village government. Furthermore, better organizational commitment will encourage the realization of public accountability including financial accountability (Olimsar & Tialonawarmi, 2021;Zeyn, 2011).…”

Section: Organizational Commitmentmentioning

confidence: 99%

Investigating Apparatus Competence and Organizational Commitment for the Village Financial System

Safelia

Brilliant

Afrizal

et al. 2022

IJFBS

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This research aims to analyze the effect of village apparatus competence and organizational commitment on village fund management accountability. In addition, researchers also examine the application of the village financial system (SISKEUDES) as an intervening variable. The population in this study were village officials in Kumpeh Ulu and Muaro Jambi sub-districts. Determination of the research sample using purposive sampling method, the number of samples is 145 data observations. The analysis technique used is the Structural Equation Model with the Partial Least Square (PLS) approach. The result of the research is that the competence of the village apparatus does not affect the accountability of village fund management. Organizational commitment and the implementation of SISKEUDES have a significant positive effect on the accountability of village fund management. The implementation of SISKEUDES can mediate the relationship between the competence of village officials and organizational commitment to the accountability of village fund management.

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Pengaruh Intellectual Capital Dan Corporate Governance Terhadap Kinerja Keuangan

Cited by 4 publications

References 4 publications

Does Cash Holding, Intellectual Capital, Gender Diversity of the Board of Directors Affect Firm Value?

Does Cash Holding, Intellectual Capital, Gender Diversity of the Board of Directors Affect Firm Value?

Pengaruh Ukuran Perusahaan dan Solvabilitas Terhadap Audit Delay

Investigating Apparatus Competence and Organizational Commitment for the Village Financial System

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