Disclosure Atas Management Statement, Intellectual Capital, Dan Corporate Social Responsibility Terhadap Nilai Perusahaan

Imaningati, Sri; Vestari, Mekani

doi:10.30659/jai.5.1.99-114

Cited by 8 publications

(5 citation statements)

References 1 publication

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“…Jadi, dalam kasus hijau modal intelektual, diasumsikan jika semakin tinggi modal intelektual hijau berarti semakin tinggi nilai perusahaan (Yadiati et al, 2019). Sementara, menurut Imaningati & Vestari (2016), green intellectual capital tidak memiliki pengaruh terhadap nilai perusahaan. Dengan demikian hipotesisnya adalah: H2: Terdapat pengaruh positif green intellectual capital terhadap nilai perusahaan.…”

Section: Pengaruh Green Intellectual Capital Terhadap Nilai Perusahaanunclassified

“…Pendapatan perusahaan yang menurun juga mengakibatkan sumber daya manusia menjadi berkurang. Penelitian ini sejalan dengan penelitian Imaningati & Vestari (2016). Sehingga, H3 dan H4 dinyatakan tidak sesuai dengan hipotesis yang diajukan.…”

Section: Pengaruh Ukuran Perusahaan Dalam Hubungannya Antara Green In...unclassified

“…Pengembangan penelitian melakukan replikasi terhadap penelitian (Rizki & Hartanti, 2021). Kebaharuan dalam penelitian ini, peneliti menambahkan green intellectual capital dari (Imaningati & Vestari, 2016), sebagai variabel independen dan ukuran perusahaan dari (Nugraha et al, 2021) sebagai moderasi. Penambahan variabel dimaksudkan karena perusahaan perlu melakukan inovasi hijau meminimalkan dampak lingkungan yang akan mempengaruhi nilai perusahaan (Damas et al, 2021).…”

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Pengaruh Green Innovation dan Green Intellectual Capital terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Moderasi

Tonay

Murwaningsari

2022

JBA

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This study examines the effect of green innovation and green intellectual capital on firm value, as well as the effect of firm size on the memorization of green innovation and green intellectual capital on firm value. This study used non-financial sector data listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period. Furthermore, this study used a purposive sampling for data sampling and multiple regression models for data analysis method. The green intellectual capital simultaneously has a positive effect on firm value. Meanwhile, green innovation has a positive effect on firm value. Then, firm size weakens the moderating effect of green intellectual capital on firm value.

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Section: Pengaruh Green Intellectual Capital Terhadap Nilai Perusahaanunclassified

Section: Pengaruh Ukuran Perusahaan Dalam Hubungannya Antara Green In...unclassified

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Pengaruh Green Innovation dan Green Intellectual Capital terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Moderasi

Tonay

Murwaningsari

2022

JBA

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“…The development of today's business competition is increasingly stringent, demanding the Indonesian economy to be more active in carrying out economic operations so that it can compete in the global market (Sihombing et al, 2020). Business competition in the use of technology and human resource innovation brings increasingly sophisticated technology that requires businesses to adjust their operations (Imaningati & Vestari, 2016). The company seeks to be consistent with the times in order to maintain corporate value.…”

Section: Introductionmentioning

confidence: 99%

Exploring property & real estate firm’s value: An intellectual capital perspective

Sari,

Adhivina,

Rohmatun

et al. 2023

jbis

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Firm’s value known as an important thing to increase simultaneously for business continuity. Especially for property & real estate sector in Indonesia which contributed more to the whole of infrastructure development. This research has an aim to examine the property & real estate firm’s value based on intellectual capital perspective. The intellectual capital consists of organizational capital, structural capital and human capital which tested to know its effect on property & real estate firm value. This study uses property and real estate sector listed in Indonesia Stock Exchange from 2016-2020. The research’s sample used 109 companies selected by purposive sampling technique. To test the data, this research using multiple linear regression analysis. The results of the study concluded that only organizational capital and structural capital which have affect on property & real estate firm value, while human capital have no effect on property & real estate firm value.

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“…The more complex the information conveyed is, the more likely the company will exceed profits in the previous periods (Li et al, 2019). Today, few public companies in Indonesia submit management reports (Imaningati Sri, 2016), as disclosure is based primarily on the financial position and management's strategic plan for the next 1 (one) period. The components disclosed take account of business operations, social, environmental, and financial aspects, corporate governance, international standards, human resources development, work safety, strategy, and business prospects.…”

Section: Introductionmentioning

confidence: 99%

Predicting Firm Value in The Jakarta Islamic Index with Profitability as A Mediating Variable

Winarsih

Fuad

2022

JKA

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The purpose of this study is to analyze and empirically examine profitability in predicting a firm value in the sector of companies listed on the Jakarta Islamic Index (JII). The research sample consisted of 40 annual reports of sector companies listed on the Jakarta Islamic Index from 2017 to 2019, which were analyzed using AMOS software. This study found that Intellectual Capital positively affects firm value, but Management Statement Disclosure and Corporate Social Responsibility are not proven to affect firm value. Furthermore, profitability mediates the relationship between intellectual capital, Corporate Social Responsibility, and Management Statement Disclosure on firm value.Keywords:Â Corporate social responsibility; Firm value; Intellectual capital; Management statement; ProfitabilityAbstrakArtikel ini bertujuan untuk menganalisis dan menguji secara empiris profitabilitas dalam memprediksi nilai perusahaan pada sector perusahaan yang terdaftar di Jakarta Islamic Index. Sampel penelitian terdiri dari 40 laporan tahunan perusahaan sektor yang terdaftar di Jakarta Islamic Index dari tahun 2017-2019, yang dianalisis dengan menggunakan software AMOS. Hasil penelitian menunjukkan bahwa Intellectual Capital berpengaruh positif terhadap nilai perusahaan, tetapi Management Statement Disclosure dan Corporate Social Responsibility tidak terbukti berpengaruh terhadap nilai perusahaan. Hasil analisis meunjukkan bahwa profitabilitas terbukti memediasi pengaruh Management Statement Disclosure, Intellectual Capital dan Corporate Social Responsibility terhadap nilai perusahaan.Kata kunci:Â Corporate social responsibility; Intellectual capital; Management statement;Â Nilai perusahaan; Profitabilitas

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Disclosure Atas Management Statement, Intellectual Capital, Dan Corporate Social Responsibility Terhadap Nilai Perusahaan

Abstract: Value of the firm is an investor perception about the condition of the firm, which is often refered to the stock price.

Cited by 8 publications

References 1 publication

Pengaruh Green Innovation dan Green Intellectual Capital terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Moderasi

Pengaruh Green Innovation dan Green Intellectual Capital terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Moderasi

Exploring property & real estate firm’s value: An intellectual capital perspective

Predicting Firm Value in The Jakarta Islamic Index with Profitability as A Mediating Variable

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