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All Journal Amkop Management Accounting Review (AMAR) Economics and Digital Business Review
Gema Ika Sari
Magister Manajemen, Universitas Bina Bangsa, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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The Effect Of Capital Structure And Intellectual Capital On Economic Value Added With Profitability As An Intervening Variable In The Primary Consumer Goods Sector Listed On The Indonesia Stock Exchange Reza Ajeng Rahayu; Sutisna Sutisna; Gema Ika Sari
Amkop Management Accounting Review Vol. 6 No. 1 (2026): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3549

Abstract

In the business world, creating value and wealth for shareholders is the primary goal. Traditional financial statements are often criticized for not fully accounting for the total cost of capital, including the cost of equity capital, which led to the emergence of modern performance measures like Economic Value Added (EVA) that are considered more comprehensive. However, research shows the volatility of EVA values in primary consumer goods sector companies on the Indonesia Stock Exchange (IDX) during the 2019-2020 and 2022-2024 periods, which even showed a negative figure in 2024. This indicates a decrease in company value and an inability to create additional economic value above the cost of capital. This issue highlights the importance of researching the factors that influence it, such as capital structure and intellectual capital. This study aims to analyze the effect of capital structure and intellectual capital on Economic Value Added (EVA), with profitability (Return on Equity) as an intervening variable, in primary consumer goods sector companies listed on the IDX during the 2019-2020 and 2022-2024 periods. This quantitative research uses secondary data from financial statements and applies the panel data regression analysis method to test the relationship between variables. The results of this study are expected to provide a comprehensive understanding for company management and stakeholders on how efficient financial strategies and intellectual capital management can contribute to the creation of economic value added.
The Effect of Work Discipline and Organizational Culture on Work Productivity With Competency as an Mediation Variable in Sand Mining Companies in Pabuaran District, Serang, Banten Ahmad Karnain; Gema Ika Sari; Udin Suadma
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.4179

Abstract

This study aims to analyze the influence of work discipline and organizational culture on work productivity, with competency as a mediation variable, at a sand mining company in Pabuaran District, Serang Regency, Banten Province. The research method used was a quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis. The population in this study was all 84 employees at three sand mining companies. A census sampling technique was used to select the entire population. The results showed that work discipline had a positive and significant effect on work productivity (β=0.570; t=5.931; p=0.000) and on competency (β=0.429; t=3.771; p=0.000). Organizational culture also had a positive and significant effect on work productivity (β=0.175; t=2.467; p=0.014) and on competence (β=0.315; t=2.779; p=0.006). Competence was shown to have a positive and significant effect on work productivity (β=0.280; t=3.448; p=0.001). Furthermore, competence mediated the effect of work discipline on work productivity (β=0.120; t=1.976; p=0.049) and the effect of organizational culture on work productivity (β=0.088; t=2.653; p=0.008). This study implies that work productivity can be increased by strengthening work discipline and improving organizational culture, while still considering competency development as a factor that strengthens this relationship. These efforts are expected to encourage more optimal, effective, and high-quality work productivity in the sand mining sector.
Co-Authors Ahmad Karnain Reza Ajeng Rahayu Sutisna Sutisna Udin Suadma