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The Impact of Intellectual Capital and Corporate Governance on Bank Performance in Indonesia (2022–2024) Muhamad Farhan Azis; Januar Eko Prasetio
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/m6yhmj09

Abstract

This study aims to analyze the impact of Intellectual Capital and Corporate Governance on financial performance in banking companies listed on the Indonesia Stock Exchange during the period of 2020–2024. The method used is a quantitative approach to identify the relationship between independent and dependent variables using SPSS for Windows 27. The data used are secondary data in the form of financial reports from banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period of 2020–2024, and the sample was taken using purposive sampling technique. The simultaneous test results show that both Intellectual Capital and Corporate Governance variables, when tested individually, have no significant effect on the financial performance of the companies. However, Intellectual Capital and Corporate Governance, when tested simultaneously, have a significant impact on the companies' financial performance. The study also reveals that the independent variables, namely Intellectual Capital and Corporate Governance, contribute to 34.1% of the variation in the dependent variable, which is the companies' performance. The remaining 65.9% is influenced by other variables outside the regression equation or variables not included in this study model.
The Effect of Institutional Ownership, Financial Performance, and Sustainability Report on Firm Value in Basic Materials Sector Companies Miftakhul Hanifah Sarjiyono; Januar Eko Prasetio
International Journal of Applied Business and International Management Vol 10, No 2 (2025): August 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i2.3971

Abstract

Business activities in the basic materials sector significantly impact stakeholders, making information transparency a key strategy to enhance investor perception and company valuation. This study aims to analyze the effect of institutional ownership (INST), financial performance (ROA), and sustainability report disclosure (SRDi) on firm value, measured by Price to Book Value (PBV). Data were collected from annual and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023 using purposive sampling, resulting in 62 companies and 148 usable observations after outlier removal. The results show that only financial performance significantly affects firm value, with a significance value of 0.000 ( 0.05), while institutional ownership (sig. = 0.299) and sustainability report disclosure (sig. = 0.798) have no significant effect. Simultaneous testing also confirms a significant joint influence (sig. = 0.000), although the adjusted R-squared value is only 0.129 (12.9%), indicating that the independent variables collectively explain a limited portion of firm value. These findings suggest that investors in this sector prioritize financial over non-financial information. Future research is recommended to incorporate a broader set of variables or methodologies to better capture the complexity of factors influencing firm value in the basic materials industry