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This Author published in this journals
All Journal Jurnal Pendidikan Ekonomi & Bisnis Smart Society: Community Service and Empowerment Journal Global Academy of Multidisciplinary Studies Applied AI and Machine Learning Journal
Supriyadi Supriyadi
Universitas Panca Sakti, Bekasi, Indonesia
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : applied ai and machine learning journal

 1 
The Influence of Intellectual Capital on Corporate Financial Performance Dimas Novianto Kurniawan; Supriyadi Supriyadi; Rhoma Iskandar
Applied AI and Machine Learning Journal Vol 1 No 2 (2026): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/aiml.v1i2.4173

Abstract

Purpose: This study aims to examine and obtain empirical evidence on the effect of intellectual capital on the financial performance of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia/BEI) during 2020–2024. Research Methodology: A quantitative approach was used with secondary data from annual financial reports. Intellectual capital was measured using the Value-Added Intellectual Coefficient (VAIC™), while financial performance was assessed through Return on Assets (ROA). The sample consisted of 12 companies, with 60 firm-year observations, analyzed using descriptive statistics, Pearson’s correlation, and simple linear regression with SPSS. Results: The study found that intellectual capital has a negative and statistically insignificant effect on financial performance (? = ?4.144E?05, t = ?0.232, p = 0.817), with an R² of 0.001, indicating that intellectual capital explains only 0.1% of the variation in ROA. The Pearson correlation between VAIC™ and ROA was ?0.030 (p = 0.409).. Conclusions: The findings suggest that intellectual capital does not significantly influence financial performance in the food and beverage sector. Other factors may explain the majority of the variation in ROA. The study contributes to the accounting literature by providing empirical evidence on intellectual capital’s role in financial performance in post-pandemic Indonesia. Limitations: The study is limited by its sample size and sector focus, and the VAIC™ method may not fully capture the true value of human capital. Contributions: This research adds to the understanding of intellectual capital’s influence on financial performance in the Indonesian food and beverage industry.
The Effect of Earnings Per Share (EPS), Debt to Equity Ratio (DER), and Return on Equity (ROE) on Stock Prices Diaz Bayu Samudra; Zaharuddin Zaharuddin; Supriyadi Supriyadi
Applied AI and Machine Learning Journal Vol 1 No 2 (2026): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/aiml.v1i2.4174

Abstract

Purpose: This study examines the effect of Earnings Per Share (EPS), Debt to Equity Ratio (DER), and Return on Equity (ROE) on the stock prices of state-owned enterprises listed on the Indonesia Stock Exchange from 2020 to 2024. Research Methodology: Using purposive sampling, 16 firms were selected from a pool of 20, and data were collected over five years. This research employed descriptive and verification methods, analyzing secondary data through regression, correlation, F-test, t-test, and determination analyses to test the hypotheses. Results: The findings reveal that EPS, DER, and ROE simultaneously influence stock prices, with EPS having a positive significant effect and DER and ROE showing significant negative effects. Conclusions: This study concludes that EPS is a crucial factor in determining stock prices, while high DER and ROE may negatively impact investor perception. Limitations: This study is limited by its focus on state-owned enterprises, which may not represent the broader market, and by its reliance on secondary data, which could introduce reporting biases. Contributions: The findings provide valuable insights for investors and policymakers on the key financial indicators affecting stock prices, emphasizing the importance of monitoring EPS, DER, and ROE in evaluating the financial health of state-owned companies.
Co-Authors Ayu Nurul Amalia Diaz Bayu Samudra Dimas Novianto Kurniawan Egta Ayu Fadhillah Sugiarto Rhoma Iskandar Zaharuddin Zaharuddin