The Influence of Intellectual Capital Disclosure and Profitability on Value Company

Putra, Gerry Hamdani; Marlina, Marlina

doi:10.21154/elbarka.v4i2.3309

Cited by 2 publications

(3 citation statements)

References 11 publications

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“…The policy also disrupts factory activities and limits the ability of suppliers to deliver supplies promptly. In line with the results of previous research, Putri & Rahyuda (2020) and Putra and Marlina (2021) found that profitability has a positive and significant effect on firm value.…”

Section: Profitability Effect Against Firm Valuesupporting

confidence: 91%

“…Good human resource management can create added value for the company. The increase in intellectual capital is an attraction for investors toward company shares, in line with the results of previous research by Putra and Marlina (2021) and Robiyanto et al (2021), who found that intellectual capital has a positive and significant effect on firm value.…”

Section: The Effect Of Intellectual Capital On Firm Valuesupporting

confidence: 90%

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The Influence of Corporate Social Responsibility, Intellectual Capital, and Capital Structure on Firm Value With Profitability as Intervening Variable (Study of Raw Material and Manufacturing Producing Sector Companies Listed on the Indonesia Stock Exchan

Abrari

Pratikto

Siswanto

2022

Ijemr

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Firm value is the investor's perception of the company's success in managing the company's resources. Companies are required to think effectively and efficiently and excel in competition. To increase the value of the company, all companies must compete; this study aims to determine the direct and indirect effects of corporate social responsibility, intellectual capital, and capital structure on firm value through profitability in companies in the raw material-producing sector and the manufacturing industry on the Indonesia Stock Exchange for 2016- 2020. This study uses a quantitative descriptive, explanatory approach. The sampling population is companies that are members of the raw material producing and manufacturing sector companies. The sampling technique used was purposive sampling. Research samples were obtained from 16 companies. The type of data used is secondary data. The data analysis technique used path analysis with the help of SPSS version 25. The results showed that corporate social responsibility, intellectual capital, and capital structure had a positive and significant effect on profitability. Corporate social responsibility, intellectual capital, capital structure, and profitability positively and significantly impact firm value. Profitability can mediate the development of corporate social responsibility, intellectual capital, and capital structure on firm value. This study found that profitability can judge the effect of corporate social responsibility, intellectual capital, and capital structure on company value in companies listed on the Indonesia Stock Exchange in 2016-2022

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Section: Profitability Effect Against Firm Valuesupporting

confidence: 91%

Section: The Effect Of Intellectual Capital On Firm Valuesupporting

confidence: 90%

The Influence of Corporate Social Responsibility, Intellectual Capital, and Capital Structure on Firm Value With Profitability as Intervening Variable (Study of Raw Material and Manufacturing Producing Sector Companies Listed on the Indonesia Stock Exchan

Abrari

Pratikto

Siswanto

2022

Ijemr

View full text Add to dashboard Cite

show abstract

“…Pada saat adanya keraguan dalam aktivitas perusahaan, maka dalam penyusunan laporan keuangan sebuah perusahaan dapat menerapkan konservatisme akuntansi (El-Haq et al, 2019). Menurut Noviyanti & Agustina, (2021), (Savitri, 2018), (Rivandi et al, 2017) , (G. H. Putra & Marlina, 2021), (Satria & Fernanda, 2022) Konservatisme secara mudah bisa diinterpretasikan sebagai kehati-hatian (prudent) menggunakan prinsip kehati-hatian sehingga suatu kecenderungan yang terdapat didalam laporan merupakan pesimisme. Akuntansi tidak lagi mengatakan secara pass true value tapi cenderung menetapkan angka laporan yang lebih rendah dari true valuenya.…”

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Pengaruh Komisaris Independen Dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi Pada Perusahaan BUMN

Putra

Satria

2022

Owner

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Accounting conservatism is a precautionary principle at the time of financial reporting so that companies are not in a hurry when recognizing and assessing assets and profits so that they can immediately recognize possible losses and debts that may occur, value assets with the lowest value, and take into account liabilities with the highest value. The application of conservatism in making financial statements, an investor can view financial statements transparently and without any element of manipulation contained in the financial statements, because the concept of conservatism is recognizing all losses and recognizing profits only when the profits actually occur. Accounting conservatism is a concept that recognizes expenses and liabilities directly even though there is uncertainty about the outcome, but only recognizes revenues and assets when they are actually received. This study aims to obtain empirical evidence of the effect of independent commissioners and institutional ownership on accounting conservatism. This research is classified as quantitative research. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling method used is purposive sampling. The analytical method used is panel data analysis. The number of sample companies used are 17 state-owned companies in a span of 3 years, so the final data used is 51 observational data. The results show that 1) Independent Commissioner has a positive effect on accounting conservatism 2)Institutional ownership has no effect on accounting conservatism

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The Influence of Intellectual Capital Disclosure and Profitability on Value Company

Cited by 2 publications

References 11 publications

The Influence of Corporate Social Responsibility, Intellectual Capital, and Capital Structure on Firm Value With Profitability as Intervening Variable (Study of Raw Material and Manufacturing Producing Sector Companies Listed on the Indonesia Stock Exchan

The Influence of Corporate Social Responsibility, Intellectual Capital, and Capital Structure on Firm Value With Profitability as Intervening Variable (Study of Raw Material and Manufacturing Producing Sector Companies Listed on the Indonesia Stock Exchan

Pengaruh Komisaris Independen Dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi Pada Perusahaan BUMN

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