The Company’s Fianacial Achievement Is Influenced By Intellectual Capital

2021 ◽  
Vol 26 (1) ◽  
pp. 66
Author(s):  
Endang Ranitawati
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Secondary Data ◽  
Financial Sector ◽  
Research Data ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Method ◽  
Pls Analysis

The purpose of this study is to detect the financial performance of companies in the financial sector that is influenced by intellectual capital. Secondary data of companies in the financial sector listed on the IDX for the period 2017-2019 became the source of research data and were analyzed using the partial least square (PLS) analysis method. This study shows the results that the company’s financial performance is negatively affected by HCE, but is positively influenced by SCE and CEE. While the participation of IC has a significant effect on financial performance, there is no distinction between distinct sub-sectors.

scholarly journals Intellectual Capital and Good Corporate Governance Determinants of Financial Performance

2021 ◽  
Vol 1 (2) ◽  
pp. 205-214
Author(s):  
Herman Wijaya ◽  
Denny Kurnia ◽  
Kodriyah Kodriyah
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Secondary Data ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Company Performance ◽  
Good Corporate Governance

The purpose of this study was to examine the effect of intellectual capital and good corporate governance on company performance. The population in this study were companies listed in the Jakarta Islamic Index during the 2016 – 2019 period. The sampling technique in this study used a purposive sampling technique. This causality research method was analyzed using multiple regression. The data collection method used is the secondary data documentation method, and tested using Partial Least Square (PLS-SEM). The result of this research is that there is an influence between Intellectual Capital on financial performance. The results of corporate governance proxied by the Board of Directors have a significant effect, but the Board of Commissioners and the Audit Committee have no effect on the Company's Financial Performance.

scholarly journals INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE: BANKS’ RISK AS THE MEDIATING VARIABLE

2020 ◽  
Vol 22 (1) ◽  
pp. 21-32
Author(s):  
Anastasia Dian Cahyaningrum ◽  
Apriani Dorkas Rambu Atahau
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Liquidity Risk ◽  
Sampling Technique ◽  
Financial Statements ◽  
Research Data ◽  
Partial Least Square ◽  
Least Square ◽  
The Impact ◽  
The Relationship

This study seeks to investigate the impact of intellectual capital on banks’ financial performance with banks’ risks as the intervening variable. By using the purposive sampling technique, we selected 30 sample firms from publicly listed Indonesian banks in 2015–2017. This study generated the research data from banks’ financial statements in those years. We then analyzed our data by using the Partial Least Square. The results demonstrate that banks’ risks do not mediate the relationship between intellectual capital and banks’ financial performance. Meanwhile, intellectual capital negatively affects operational risk and market risk. In addition, credit risk negatively affects banks’ financial performance, and liquidity risk negatively affects banks’ financial performance. Lastly, intellectual capital does not affect banks’ financial per­form­ance.

scholarly journals Sustainable business Islamic banks in Indonesia

Accounting ◽  
2021 ◽  
pp. 299-310
Author(s):  
Indra Siswanti ◽  
Yohanes Fery Cahaya
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Secondary Data ◽  
Partial Least Square ◽  
Least Square ◽  
Annual Reports ◽  
Company Size ◽  
Islamic Banks ◽  
Sustainable Business

The purpose of this study is to create a sustainable business model of Islamic banks in Indonesia through financial and non-financial aspects with financial performance as a mediate variable. The study uses quantitative approach by collecting secondary data of Islamic Banks from financial statements and annual reports over the period 2010-2018. The population of this study is 9 (nine) Islamic banks and the sample of research uses the census method. Data processing methods uses Partial Least Square. The results of the study stated that corporate governance has a significant effect on financial performance, intellectual capital has a significant effect on financial performance and company size has a significant effect on financial performance, but corporate governance has no effect on sustainable business. In addition, intellectual capital has a significant effect on sustainable business but company size has no effect on sustainable business. Moreover, financial performance has a significant effect on sustainable business, financial performance mediated the effect of corporate governance on sustainable business, financial performance partially mediated the effect of intellectual capital on sustainable business and financial performance mediated the effect of company size on sustainable business.

scholarly journals PENGARUH KOMPENSASI FINANSIAL DAN NON FINANSIAL TERHADAP KINERJA KARYAWAN PT. BANK SYARIAH X MELALUI MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 22 (1) ◽  
pp. 42-50
Author(s):  
Rizky Aprilia Ayu Wardani
Keyword(s):  
Work Motivation ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Indirect Influence ◽  
Pls Analysis ◽  
And Performance ◽  
Positive Effect

Abstract – performance is a record of the outcome of the function of a particular job or activity of an employee for a certain period of time (Gomes, 2000). This study aims to examine the effect of compensation financial and compensation non financial on performance of employee with motivation as intervening variabel involving 35 people as respondent with using partial least square (PLS) analysis method and sobel tests to test the mediating effect. Data were obtained through observation and questionnaire distribution.This study shows two point, first compensation financial has a significant positive effect on work motivation and work motivation has a significant positive effect on employee’s performance. Indirect influence between compensation financial on performance of employee through work motivation that is partial of mediation due to the effect between compensation financial variable on performance also significant. Second, compensation non financial has a significant positive effect on work motivation. Indirect influence between compensation non financial on performance through work motivation that is full of mediation due to the effect between compensation non financial variable on performance of employee not significant. Keywords:  compensation financial, compensation non financial, work motivation, and performance of employee

scholarly journals The Effect of Green Innovation on Financial Performance With Environmental Dynamism As Moderating Variable

2021 ◽  
Vol 58 (1) ◽  
pp. 5228-5234
Author(s):  
Andi Hidayatul Fadlilah Et al.
Keyword(s):  
Financial Performance ◽  
Environmental Degradation ◽  
Stock Exchange ◽  
Secondary Data ◽  
Environmentally Friendly ◽  
Partial Least Square ◽  
Least Square ◽  
Environmental Dynamism ◽  
Green Innovation ◽  
Result Show

Introduction: The Company claims that the product is finally categorized as environmentally friendly, but industrial entities do not provide sufficient explanation regarding their efforts to reduce environmental degradation. Purpose: The purpose of this paper is to determine influence of the green innovation on financial performance as well as through environmental dynamism as a moderating variable. Method: The data used in this research are secondary data involving 246 companies listed on the Indonesian Stock Exchange for the period 2012-2018. The data used in this study were analyzing using partial least square and carried out with the help of software Warp PLS 6.0. Finding: The result show that the green innovation has a positive significant effect on financial performance. Originality:  The result also show environmental dynamism strengthens of green innovation on financial performance

scholarly journals Pengaruh Profitability, Growth Opportunities Dan Leverage Terhadap Nilai Perusahaan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 14-35
Author(s):  
Nurwahyuni ◽  
Masdar Mas'ud ◽  
Syamsu Alam ◽  
Asdar Djamareng
Keyword(s):  
Capital Market ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Growth Opportunities

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, peluang pertumbuhan dan leverage terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia. Data dalam penelitian ini diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di BEI. Penelitian ini menggunakan data sekunder dengan mengamati dengan mengunjungi metode analisis data Pusat Informasi Pasar Modal (PIPM) menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa: secara parsial, variabel profitabilitas dan peluang pertumbuhan memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan leverage berpengaruh negatif dan signifikan terhadap nilai perusahaan. This study aims to examine the effect of profitability, growth opportunities and leverage on firm value in manufacturing companies listed on the Indonesian stock exchange. The data in this study were obtained from the financial statements of manufacturing companies listed on the IDX. This study uses secondary data by observing by visiting the Capital Market Information Center (PIPM) data analysis method using the Partial Least Square (PLS) approach. The results showed that: partially, profitability and growth opportunities variables had a positive and significant effect on firm value, while leverage had a negative and significant effect on firm value.

scholarly journals Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan dan Firm Value dengan Substainability Reporting sebagai Variabel Intervening

2019 ◽  
Vol 6 (02) ◽  
pp. 81-96
Author(s):  
Rara Gustiana ◽  
Wahyudin Nor ◽  
Muhammad Hudaya
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Significant Influence ◽  
Firm Value ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Partial Least Square ◽  
Least Square ◽  
Company Size ◽  
Company Value

ABSTRACT This study aims to analyze more deeply the relationship of corporate governance and company size to financial performance and company value with sustainability reporting as an intervening variable. This study uses secondary data. The independent variables in this study are corporate governance and company size. The dependent variable in this study is financial performance and company value. The intervening variable used is sustainability reporting. GRI is used as a sustainability reporting alloy for index measurement bases. The sample of this study was 12 companies that published sustainability reporting and financial reports for three consecutive years in 2014-2016 which could be accessed through the company's website. Data analysis techniques in this study using Partial Least Square (PLS) with a calculation process that is assisted by a software application program. The results of the study show that there is no significant effect of corporate governance and company size on sustainability reporting. The results also indicate a positive and significant influence of corporate governance on financial performance, there is a significant effect of corporate governance on company value, and there is no significant influence of company size on financial performance and company values. Sustainability reporting does not mediate corporate governance and company size on financial performance and company value ABSTRAK Penelitian ini bertujuan untuk menganalisis lebih dalam hubungan tata kelola perusahaan dan ukuran perusahaan dengan kinerja keuangan dan nilai perusahaan dengan pelaporan keberlanjutan sebagai variabel intervening. Penelitian ini menggunakan data sekunder. Variabel independen dalam penelitian ini adalah tata kelola perusahaan dan ukuran perusahaan. Variabel dependen dalam penelitian ini adalah kinerja keuangan dan nilai perusahaan. Variabel intervening yang digunakan adalah pelaporan keberlanjutan. GRI digunakan sebagai paduan pelaporan keberlanjutan untuk basis pengukuran indeks. Sampel penelitian ini adalah 12 perusahaan yang menerbitkan laporan keberlanjutan dan laporan keuangan selama tiga tahun berturut-turut pada 2014-2016 yang dapat diakses melalui situs web perusahaan. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square (PLS) dengan proses perhitungan yang dibantu oleh program aplikasi perangkat lunak. Hasil penelitian menunjukkan bahwa tidak ada pengaruh yang signifikan dari tata kelola perusahaan dan ukuran perusahaan pada pelaporan keberlanjutan. Hasil penelitian juga menunjukkan pengaruh positif dan signifikan dari tata kelola perusahaan terhadap kinerja keuangan, ada pengaruh signifikan tata kelola perusahaan terhadap nilai perusahaan, dan tidak ada pengaruh signifikan ukuran perusahaan terhadap kinerja keuangan dan nilai-nilai perusahaan. Pelaporan keberlanjutan tidak memediasi tata kelola perusahaan dan ukuran perusahaan pada kinerja keuangan dan nilai perusahaan. JEL Classification: G34, Q56

scholarly journals The effect of intellectual capital on financial performance and market value of manufacturing companies listed in the Indonesia Stock Exchange 2010 - 2012

2015 ◽  
Vol 5 (1) ◽  
pp. 45
Author(s):  
Lusia Amaluddin Andriani ◽  
Erida Herlina
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Value Added ◽  
Market Value ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Purposive Sampling

The purpose of this study is to examine the effect of intellectual capital on financial performance and market value of the manufacturing companies. The sample consists of manufacturing companies, which are consistently registered, in the Indonesia Stock Exchange during the period of 2010-2012. Intellectual capital was calculated using value added intellectual coefficient (VAICTM). The main components of VAICTM are physical capital (VACA), human capital (VAHU) and structural capital (STVA). Financial performance is measured using Return on Asset (ROA), Return on Equity (ROE) and Earning per Shares (EPS). Market value is measured using Price Book to Value (PBV) and Price Earnings Ratio (PER). The sampling in this study is using purposive sampling method. Based on the purposive sampling method, it was obtained 71 manufacturing companies listed in the Indonesia Stock Exchange during the period of 2010-2012. The data analysis was done by using Partial Least Square (PLS). The results show that: (1) intellectual capital has an effect on the financial performance, (2) intellectual capital has no effect on the market value, (3) financial performance is able to mediate the relationship between intellectual capital and market value.

scholarly journals Pengaruh Mindset, Kepemimpinan, dan Nilai Keluarga terhadap Budaya Organisasi Perusahaan Keluarga [Influence of Mindset, Leadership, and Family Values on the Organizational Culture of Family Firms]

2018 ◽  
Vol 13 (1) ◽  
pp. 121
Author(s):  
Maria Bella ◽  
Maichal Maichal
Keyword(s):  
Organizational Culture ◽  
Family Business ◽  
Quantitative Research ◽  
Family Firms ◽  
Family Values ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Method ◽  
The Family ◽  
Pls Analysis

<p>This research aims to find out how significant the mindset, leadership, and family values influence the organizational culture of family firms. This research is a quantitative research which uses questionnaires as the data collection method. The population of this research is the students of University of Ciputra who attend the Family Business class in the odd semester of 2016 Entrepreneurship subject. There are 59 respondents’ data which fit as samples of this research and the data is processed by using the Partial Least Square (PLS) analysis method. The result of this research shows that (1) mindset significantly affects leadership, (2) leadership does not significantly affect the organizational culture of family firms, (3) mindset significantly affects family values, (4) family values significantly affect the organizational culture of family firms, (5) family values do not significantly affect leadership, (6) mindset does not significantly affect the organizational culture of family firms, and (7) the organizational culture of family firms can be formed by the leader’s mindset which are reflected through the family values believed and applied within the companies.</p><p><em><strong>Bahasa Indonesia Abstrak</strong>: Penelitian ini bertujuan untuk mengetahui seberapa signifikan mindset, kepemimpinan, dan nilai keluarga berpengaruh terhadap budaya organisasi perusahaan keluarga. Penelitian ini merupakan penelitian kuantitatif yang menggunakan kuesioner sebagai metode pengumpulan data. Populasi pada penelitian ini adalah mahasiswa Universitas Ciputra yang tergabung dalam kelas Family Business pada mata kuliah Entrepreneurship semester ganjil 2016. Terdapat 59 data responden yang dinyatakan layak untuk digunakan sebagai sampel penelitian dan data diolah dengan menggunakan metode analisis Partial Least Square (PLS). Hasil dari penelitian ini menunjukkan bahwa (1) mindset berpengaruh secara signifikan terhadap kepemimpinan, (2) kepemimpinan tidak berpengaruh secara signifikan terhadap budaya organisasi perusahaan keluarga, (3) mindset berpengaruh secara signifikan terhadap nilai keluarga, (4) nilai keluarga berpengaruh secara signifikan terhadap budaya organisasi perusahaan keluarga, (5) nilai keluarga tidak berpengaruh secara signifikan terhadap kepemimpinan, (6) mindset tidak berpengaruh secara signifikan terhadap budaya organisasi perusahaan keluarga, (6) kepemimpinan tidak berpengaruh secara signifikan terhadap budaya organisasi perusahaan keluarga, dan (7) budaya organisasi perusahaan keluarga dapat dibentuk oleh mindset pemimpin yang tercerminkan melalui nilai keluarga yang diyakini dan ditanamkan di dalam perusahaan.</em></p>

scholarly journals The effect of Al-Bai’ and wadiah contracts on sharia compliance and the sharia banking system performance through the Maqashid Index in sharia banks in Indonesia

2019 ◽  
Vol 14 (4) ◽  
pp. 104-113
Author(s):  
Wahyuniati Hamid ◽  
Ubud Salim ◽  
Djumahir ◽  
Siti Aisjah
Keyword(s):  
Financial Performance ◽  
Empirical Evidence ◽  
Causal Relationship ◽  
Research Design ◽  
System Performance ◽  
Banking System ◽  
Partial Least Square ◽  
Least Square ◽  
Real Sector ◽  
Analysis Method

This study sought to test and find empirical evidence on the effect of Al-Bai’ and wadiah contracts on sharia compliance and the performance of sharia banking system through the Maqashid sharia index. The study employed the explanatory research design, aimed at explaining a causal relationship among variables using a quantitative approach. The Partial Least Square (PLS) model was used as the analysis method to answer the hypotheses of this study. The authors found out that increases and decreases in wadiah contracts did not influence the financial performance of sharia banks. Another finding also showed that Al-Bai’ and wadiah contracts and sharia compliance had a significant effect on the performance of public sharia banks. This result evidenced that the concept of an Islamic bank should be a mediator, which should neither allow profiting from the fund, nor should be used to invest in the real sector of various funding systems.

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