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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Journal of Multidisciplinary Academic Business Studies International Journal of Accounting and Management Information Systems Applied AI and Machine Learning Journal
Rhoma Iskandar
Universitas Panca Sakti, Bekasi, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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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.
Building Gen Z Trust Through Syariah User-Generated Content Rhoma Iskandar; Hageem Che-Ni; Luqman Hakim
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.5274

Abstract

Purpose: This study explores the influence of Sharia-compliant User-Generated Content on social media on Generation Z consumer trust, focusing on students at Universitas Panca Sakti Bekasi as a representation of Indonesian Gen Z. Research Methodology: The research applies a quantitative method by distributing questionnaires to ninety-seven respondents. The purpose of this study is to understand how Islamic values reflected in digital content shape trust among young Muslim consumers. Results: The analysis using multiple linear regression revealed that the intensity of interaction with Sharia UGC and the credibility of content creators had a significant positive influence on consumer trust, while content quality showed no significant effect. Altogether, these three variables contribute to explaining the dynamics of consumer trust among Gen Z. Conclusions: Sharia UGC plays a vital role in shaping trust, highlighting that industry players should prioritize engagement and credibility rather than focusing solely on content quality. Limitations: This study suggests the need for broader future studies. This research contributes to the literature by providing references for sustainable exploration in Sharia digital marketing. Contributions: This study highlights the importance of encouraging engagement and credibility in digital marketing strategies to increase Gen Z's trust in halal products in the digital era.
The effect of financial ratios on stock prices of consumer goods companies Agustian Nugraha Putra; Zaharuddin Zaharuddin; Rhoma Iskandar
Journal of Multidisciplinary Academic Business Studies Vol. 3 No. 3 (2026): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v3i3.4169

Abstract

Purpose: This study examines the effects of net profit margin, return on assets, and earnings per share on the stock prices of consumer goods companies listed on the Indonesia Stock Exchange during 2019–2024. This study also aims to address inconsistencies in previous findings and provide insights for investors and companies to make better financial and investment decisions. Research Methodology: This study employs a quantitative approach with secondary data sourced from the annual financial statements of 36 consumer goods companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2024. The analysis uses multiple linear regression to examine the effects of Net Profit Margin (NPM), Return on Assets (ROA), and earnings per share (EPS) on stock prices, with classical assumption tests ensuring data reliability before hypothesis testing. Results: The findings show that NPM and ROA have positive and significant effects on stock prices, while EPS has a significant negative effect. Conclusions: This study concludes that Net Profit Margin (NPM) and Return on Assets (ROA) positively influence stock prices, while earnings per share (EPS) negatively affects them, highlighting the complex relationship between profitability metrics and market performance. Limitations: The study's limitations include the exclusion of other potential influencing factors, such as liquidity, leverage, macroeconomic conditions, and market sentiment, which may also impact stock prices. Contributions: This study contributes to the understanding of how profitability indicators, particularly NPM and ROA, affect stock prices in the consumer goods sector, providing valuable insights for investors and financial analysts.
The Effect of Profitability and Leverage on Sustainability Report Disclosure: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange, 2020–2024 Bella Fitri Melinia; Rhoma Iskandar; Syukri Hamdi
International Journal of Accounting and Management Information Systems Vol. 4 No. 1 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v4i1.4172

Abstract

Purpose: This study investigates the effects of profitability and leverage on sustainability report disclosure among manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024. Research Methodology: A quantitative descriptive-verificative design was used with secondary data from annual financial and sustainability reports. Profitability was measured by Return on Assets (ROA), leverage by the Debt to Assets Ratio (DAR), and sustainability report disclosure by the Sustainability Report Disclosure Index (SRDI) based on GRI-G4 standards. A purposive sample of 13 manufacturing companies resulted in 65 firm-year observations. Multiple linear regression was applied after classical assumption tests. Results: The simultaneous F-test indicates that profitability and leverage jointly and significantly affect sustainability report disclosures (F = 9.091, p < 0.001, R² = 0.521). Profitability (ROA) shows a significant negative effect (? = ?0.405, t = ?3.873, p < 0.001), while leverage (DAR) shows a significant positive effect (? = 0.177, t = 2.120, p = 0.038). Together, both variables explain 52.1% of the variance in sustainability disclosures. Conclusions: Profitability (ROA) and leverage (DAR) significantly influence sustainability report disclosure (SRDI) in Indonesian manufacturing companies, explaining 52.1% of their variance. Lower profitability and higher leverage are associated with more extensive sustainability disclosures. Limitations: The sample is limited to 13 manufacturing companies, and 47.9% of the variance is influenced by factors not included in the model. Contributions: The findings offer insights into how financial performance and capital structure affect non-financial disclosures, providing practical guidance for managers, investors, and regulators.
Co-Authors Agustian Nugraha Putra Bella Fitri Melinia Dimas Novianto Kurniawan Hageem Che-Ni Luqman Hakim Supriyadi Supriyadi Syukri Hamdi Zaharuddin Zaharuddin