Signaling theory suggests that when high-quality entities signal their potentials such as intellectual capital to the market, its participants (e.g., investors) re-evaluate their worth and make informed decisions therefrom. This paper examines the consequences of intellectual capital disclosures with respect to firm value, information asymmetry, and cost of capital. Voluntary intellectual capital disclosure (ICD, measured in index) affects firm value (FV, measured in Tobin’s Q) through reducing both information asymmetry (IA, measured in bid-ask spread) and cost of capital (COC, measured in weighted average cost of capital). 67 Indonesian manufacturers were purposively selected whose financial reports published in Indonesian Stock Exchange official website and Bloomberg provide the data for the research. A research model is estimated to the data through a partial least square analysis. Results provides substantial evidence on the positive effect of ICD on FV and negative effect on IA; negative effect of IA on FV; negative effect of COC on FV; and positive effect of IA on COC. On a separate analysis, IA is shown to significantly mediate the relationship between ICD and FV.

The current number of motor vehicles in Indonesia increased very rapidly and impacted the traffic jam. Therefore, it was expected that with the increasing use of public transportation can reduce congestionproblems. Competition in the transportation industry is gotten competitive, so there is an innovation withmobile applications. But to make consumers want to use online transportation applications, companies mustunderstand about consumer behavior. Measurement of behavioral intention is the best way to predictconsumer buying behavior in the future. In this study, we wanted to know the factors that affect thebehavioral intention of online transportation consumers in Surabaya. This research used causal quantitativeresearch method. Based on the results of research conducted on 240 respondents found that e-service quality,trust and perceived value correlated significantly and positively to behavior intention. E-service quality is themost influential factor in building behavior intention compared to the other two factors.

Abstrak: Penelitian terhadap 91 orang tua siswa SMA Kristen Petra I Surabaya, 29 orang pria (32%), dan 62 orang wanita (68%), dengan status pekerjaan 22 orang (2,2%) pegawai negeri sipil, 20 orang (22%) pegawai swasta, 28 orang (30,8%) wiraswasta, 37 orang (40,7%) ibu rumah tangga, dan 4 orang (4,4%) memiliki pekerjaan lainnya. Penelitian menguji pengaruh kepercayaan dan motivasi terhadap kepuasan orang tua siswa SMA Kristen Petra I Surabaya. Kepercayaan diukur dengan indikator: ability, benevolence, dan integrity; motivasi diukur dengan indikator: dorongan untuk melanjutkan pendidikan, kebutuhan untuk memiliki keahlian khusus, dan keinginan untuk meningkatkan kesejahteraan hidup, sedangkan kepuasan diukur dengan indikator: leadership. parental involvement, faith development, curriculum and instruction, communication, support service, facilities, serta environment. Kepercayaan sebagai variabel eksogenus, motivasi sebagai variabel mediasi, dan kepuasan sebagai variabel endogenus. Hasil penelitian menunjukan bahwa: (1) kepercayaan berpengaruh positif terhadap motivasi dan juga berpengaruh positif terhadap kepuasan orang tua; (2) motivasi berpengaruh positif terhadap kepuasan orang tua. Motivasi terbukti dapat menjadi mediasi antara kepercayaan terhadap kepuasan orang tua, sehingga secara total pengaruh kepercayaan terhadap kepuasan semakin kuat.Kata kunci: Kepercayaan; motivasi; kepuasan; SMA Petra I. Abstract: This study was done on 91 parents of high school students Kristen Petra I Surabaya, consisting of 29 men (32%), and 62 women, (68%),

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