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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JESH: Journal of Economics, Social, and Humanities
Yulia Sukma Asih
Universitas Muhammadiyah Purwokerto
Economics, Econometrics & Finance

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THE INFLUENCE OF INTELLECTUAL CAPITAL AND CAPITAL STRUCTURE ON COMPANY VALUE WITH PROFITABILITY AS A MODERATION VARIABLE Yulia Sukma Asih; Ira Hapsari; Hadi Pramono; Edi Joko Setyadi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21816756

Abstract

This study aims to analyze the influence of intellectual capital and capital structure on the value of the company with profitability as a moderation variable. The study uses a quantitative approach with secondary data obtained from the financial statements of companies in the conventional banking sector listed on the Indonesia Stock Exchange for the period 2020–2024. The research sample was selected using the purposive sampling method and analyzed using panel data regression and Moderated Regression Analysis (MRA). The results of the study show that intellectual capital does not affect the value of the company but the capital structure has a positive effect on the value of the company. Profitability has been shown to strengthen the influence of intellectual capital on company value, but it is unable to moderate the influence of capital structure on company value. These findings indicate that effective management of intellectual resources and proper capital structure policies can increase the value of a company. The results of the research are expected to be a reference for company management and investors in making decisions related to increasing the company's value.
Pengaruh Institutional Pressure terhadap Halal Disclosure Index pada Perusahaan Consumer Non-Cyclicals Subsektor Food & Beverage di Bursa Efek Indonesia (2023-2025) Sevi Rachmawati; Abdillah Yusuf Ramadhan; Yulia Sukma Asih; Akbar Fiansah; Naura Chamada Bellezya
Journal of Economics, Social, and Humanities Vol. 4 No. 2 (2026): JESH: Journal of Economics, Social, and Humanities
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jesh.v4i2.593

Abstract

Penelitian ini bertujuan untuk menguji pengaruh coercive institutional pressure, normative institutional pressure, dan mimetic institutional pressure terhadap halal disclosure index. Sampel penelitian ini adalah perusahaan sektor food and beverage (manufaktur consumer non-cyclicals) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2023. Sebanyak 60 data observasi memenuhi kriteria penelitian yang dipilih dengan metode purposive sampling.
Co-Authors Abdillah Yusuf Ramadhan Akbar Fiansah Edi Joko Setyadi Hadi Pramono Ira Hapsari Naura Chamada Bellezya Sevi Rachmawati