Pengaruh Modal Intelektual, Ukuran Perusahaan, Dan Struktur Kepemilikan Terkonsentrasi Terhadap Nilai Perusahaan Pada Perusahaan Perbankan Di Bursa Efek Indonesia

Dunnas, Irsya; Basri, Hasan; Arfan, Muhammad

doi:10.24815/jped.v6i1.8557

Cited by 3 publications

(4 citation statements)

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“…Intellectual Capital. Intellectual capital is crucial to company value because it relates to its ability to carry out business processes (Dunnas et al, 2020). Utilization of intellectual capital provides an opportunity for companies to achieve a competitive advantage over competitors so that they can improve their performance (Sianty, 2018).…”

Section: H1mentioning

confidence: 99%

Firm Value Factors: The Effect Of Intellectual Capital, Managerial Ownership, And Profitability

Leny Suzan,

Nurul Izza Ramadhani

2023

Jurnal Akuntansi

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Firm value is the main component of the company in making decisions related to its financial performance. This study examines the simultaneous and partial effects of intellectual capital, managerial ownership, and profitability on firm value. The sample of this investigation is the non-cyclical consumer companies sector listed on the Indonesia Stock Exchange (IDX) in the 2018 to 2021 periods. The sampling technique used was purposive sampling, so there were 76 samples from 23 companies in the consumer non-cyclical sector. The analytical method used is panel data regression, which is analyzed using Eviews 12. The results showed that intellectual capital, managerial ownership, and profitability simultaneously and partially influence firm value. This indicates that the company needs good management guided by the factors that affect its value. Therefore, this study has implications for maximizing companies' financial performance in the consumer non-cyclical sector.

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Section: H1mentioning

confidence: 99%

Firm Value Factors: The Effect Of Intellectual Capital, Managerial Ownership, And Profitability

Leny Suzan,

Nurul Izza Ramadhani

2023

Jurnal Akuntansi

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“…Hal-hal yang membuat investor dalam negeri bahkan investor asing mau untuk menanamkan modalnya dengan membeli saham perusahaan-perusahaan perbankan tersebut pastinya juga tidak terlepas dari penilaian akan nilai perusahaan perbankan itu sendiri. Ada beberapa faktor yang dapat mempengaruhi nilai perusahaan pada perusahaan perbankan, meliputi pengungkapan sustainability report (Marwa et al, 2017), tingkat vitalitas bank (Hidayat, 2014), dan intellectual capital (Dunnas et al, 2020).…”

Section: Pendahuluanunclassified

“…Dalam menjalankan tugasnya dengan dibantu intellectual capital yang meliputi kemampuan manajer sendiri (human capital knowledge), kemampuan menjalin hubungan yang baik dengan pelanggan (customer capital knowledge), dan infrastruktur yang disediakan perusahaan (structural capital knowledge). Hasil penelitian ini tidak sejalan dengan penelitian Dunnas et al (2020) yang menyatakan bahwa intellectual capital berpengaruh positif terhadap nilai perusahaan, dengan pengelolaan intellectual capital yang efektif dan efisien oleh perusahaan bisa meningkatkan nilai perusahaan tersebut. Namun dalam penelitian ini, intellectual capital tidak mempengaruhi nilai perusahaan perbankan karena dengan perbankan sebagai objeknya dan rasa aman yang dimiliki investor kepada perbankan itu membuat investor yakin bahwa intellectual capital yang dimiliki perbankan pasti juga sudah baik.…”

Section: Hasil Dan Pembahasanunclassified

Pengaruh Sustainability Report, Vitalitas, Intellectual Capital terhadap Nilai Perusahaan (Effect of Sustainability Report, Vitality, Intellectual Capital on Firm Value)

Tjandra,

Lindrawati,

Susanto

2023

abm

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The purpose of this study is to examine and analyze the factors that affect the value of banking companies. The type of data used is quantitative data in the form of company annual reports and sustainability reports. The object of research is banking companies listed on the Indonesia Stock Exchange in 2017-2019. Data were analyzed using multiple linear regression whose results showed disclosure of sustainability reports and intellectual capital had no effect on firm value. In addition, the level of bank vitality in the form of earnings has a positive effect on firm value, while the risk profile, good corporate governance, and capital have no effect on firm value.

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“…Christina (2022), provides evidence that intellectual capital has a positive and significant impact on financial performance. Dunnas et al (2020); Kurniawati et al (2020), Maqhfirah & Fadhlia (2020), also show that intellectual capital has a positive and significant effect on financial performance. In contrast to the research results of Arifulsyah & Nurulita (2020); Pangesti & Sutanto (2020); Yusra et al (2020), show that intellectual capital has no effect on financial performance.…”

Section: Introductionmentioning

confidence: 97%

effect of female on the board of directors and intellectual capital on the financial performance of companies in Indonesia

Apriani

Gayatri²

2022

ijbem

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The purpose of this study was to obtain empirical evidence of the effect of female gender on the board of directors and intellectual capital on the company's financial performance. This research was conducted on non-financial companies listed on the Indonesia Stock Exchange during the observation period, namely 2016-2020. Determination of the sample is done by purposive sampling technique. The number of samples obtained as many as 395 research samples. Methods of data collection using non-participant observation method. This study uses the data analysis technique used, namely Partial Least Square (PLS) analysis using SmartPLS software. The results of data analysis in this study indicate that female gender on the board of directors has a positive and significant effect on financial performance. Intellectual capital variable has a positive and significant effect on financial performance. This research provides additional insight and knowledge related to Upper Echelon Theory and Resources Based Theory on financial performance. This research can also provide information and understanding about the importance of female gender on the board of directors and intellectual capital on financial performance.

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Pengaruh Modal Intelektual, Ukuran Perusahaan, Dan Struktur Kepemilikan Terkonsentrasi Terhadap Nilai Perusahaan Pada Perusahaan Perbankan Di Bursa Efek Indonesia

Cited by 3 publications

References 1 publication

Firm Value Factors: The Effect Of Intellectual Capital, Managerial Ownership, And Profitability

Firm Value Factors: The Effect Of Intellectual Capital, Managerial Ownership, And Profitability

Pengaruh Sustainability Report, Vitalitas, Intellectual Capital terhadap Nilai Perusahaan (Effect of Sustainability Report, Vitality, Intellectual Capital on Firm Value)

effect of female on the board of directors and intellectual capital on the financial performance of companies in Indonesia

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