Pengaruh Nilai Tambah Modal Intelektual Dan Pengungkapan Modal Intelektual Terhadap Nilai Perusahaan  (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia)

Marcelia, Erlita; Purnomo, Budi

doi:10.17509/jaset.v8i1.4019

Cited by 4 publications

(4 citation statements)

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“…The greater the growth of companies in the country is directly proportional to the economic progress of the country. Therefore, when the company has high intellectual resources, it will synergistically improve the performance of the company and also provide sustainability performance for the company to carry out social responsibility fairly and equitably (Garniwa, 2016). The findings of this study support complexity theory.…”

Section: Company Complexitysupporting

confidence: 71%

The Complexity of the Company Moderates the Relationship between Good Corporate Governance and Green Intellectual Capital with Sustainability Performance.

Anggraini,

Holiawati,

Ruhiyat

2024

IJSSHMR

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This study aims to test and analyze company complexity moderates the relationship between good corporate governance and green intellectual capital with sustainability performance in industrial companies listed on the Indonesia Stock Exchange, for the period 2017 to 2021. This type of research is quantitative research using secondary data. The data analysis method is panel data regression test using Microsoft Excel and Eviews 9 applications. The population in this study is all industrial companies listed on the Indonesia Stock Exchange in the period 2017 to 2021. The data collection technique in this study was purposive sampling technique, with the results of 50 research populations in 30 research samples processed in this study. The results showed that company complexity moderates the relationship between good corporate governance and green intellectual capital, simultaneously with sustainability performance in industrial firms from 2017 to 2021. While partially, good corporate governance has a positive effect on sustainability performance, green intellectual capital has a positive effect on sustainability performance, company complexity strengthens the relationship between good corporate governance and sustainability performance, company complexity weakens the relationship between green intellectual capital and sustainability performance.

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Section: Company Complexitysupporting

confidence: 71%

The Complexity of the Company Moderates the Relationship between Good Corporate Governance and Green Intellectual Capital with Sustainability Performance.

Anggraini,

Holiawati,

Ruhiyat

2024

IJSSHMR

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“…Hasil penelitian sama dengan hasil dari (Zuliyati & Arya, 2011), Juwita (2016), (Poh et al, 2018, dan (Xu & Liu, 2020) bahwa intellectual capital berpengaruh terhadap nilai perusahaan. Namun hasil penelitian tidak sejalan dengan Marcelia & Purnomo (2016).…”

Section: Intellectual Capital Terhadap Nilai Perusahaanunclassified

Intellectual Capital Dan Kinerja Keuangan Terhadap Nilai Perusahaan: Pada Industri Perbankan

Fristiani

Pangastuti

Harmono

2020

AFRE

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This study aims to examine and provide empirical evidence of the impact of client size and industry specialization on audit quality and the effect of audit quality on audit fees, reputation, and litigation both on audit-detecting misstatement quality and audit-reporting misstatement quality-analyzed based on client factors. This paper utilizes the perspective regulatory theory and signaling theory and is based on quantitative-causality research conducted by the survey method. Technique sampling is performed by purposive sampling. The results indicate that client size had a significant positive effect on the audit qualitydetecting misstatement but does not have any impact on the audit quality-reporting misstatements whereas industry specialization auditors have no effect on the audit qualitydetecting misstatement but have a significant effect on the audit quality-reporting misstatements. Clients may opt for the auditor that charges lower fees but can provide a positive signal for stakeholders or choose an auditor that is registered with BPK or OJK because such audit firms are more acceptable by stakeholders. As for the external auditors, the highquality audit is necessary to avoid the risk of litigation in addition to maintaining independence.

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“…Semakin besar perusahaan, semakin banyak aktivitas dan semakin tinggi penggunaan potensi modal intelektual karyawan (modal manusia), aset material (modal berwujud) dan organisasi karyawan (modal struktural). Pengelolaan yang baik dari semua potensi ini menciptakan nilai tambah bagi perusahaan, yang dapat meningkatkan pengembalian modal intelektual (Marcelia & Purnomo, 2016).…”

Section: Pendahuluanunclassified

Modereasi Return on Aset Pada Determinan Intelectual Capital

Hidayat

Nainggolan

2023

JIGE

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This study aims to analyze the moderation of return on assets on the factors that influence the disclosure of Intellectual Capital in industrial companies listed on the Indonesia Stock Exchange. The determining factors are company size and managerial ownership. The analysis technique used is multiple linear regression analysis. The results show that partially company size has an effect on Intellectual Capital disclosure, managerial ownership has an effect on Intellectual Capital disclosure, Return on Assets moderates the effect of company size and managerial ownership on Intellectual Capital disclosure, in Industrial companies which are listed on the Indonesia Stock Exchange

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Pengaruh Nilai Tambah Modal Intelektual Dan Pengungkapan Modal Intelektual Terhadap Nilai Perusahaan (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia)

Cited by 4 publications

References 0 publications

The Complexity of the Company Moderates the Relationship between Good Corporate Governance and Green Intellectual Capital with Sustainability Performance.

The Complexity of the Company Moderates the Relationship between Good Corporate Governance and Green Intellectual Capital with Sustainability Performance.

Intellectual Capital Dan Kinerja Keuangan Terhadap Nilai Perusahaan: Pada Industri Perbankan

Modereasi Return on Aset Pada Determinan Intelectual Capital

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