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All Journal Jurnal Bisnis dan Ekonomi TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Manajemen Teori dan Terapan Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Jurnal Akuntansi dan Bisnis Jurnal Akuntansi Perspektif Akuntansi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat
Yefta Andi Kus Noegroho
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Peranan Employee Stock Ownership Program Memoderasi Hubungan Intellectual Capital Terhadap Kinerja Perusahaan Putri Estiningtyas; Yefta Andi Kus Noegroho
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.926

Abstract

Company performance is the company's ability to use all funds for operational activities. One of the factors that increase or decrease the company's performance is caused by intellectual capital. Intellectual capital is an asset owned by the company in order to provide a competitive advantage. This study aims to examine and analyze the employee stock ownership program in the relationship between intellectual capital and company performance. This research method uses quantitative descriptive using purposive sampling technique and obtained a sample of 38 with the number of observations of 43 banking companies listed on the IDX in 2017-2019. The data was analyzed using the Partial Least Square approach with the WarpPLS 7.0 test tool. The results show that capital employed has a negative and significant effect on company performance. Human capital and structural capital have a significant positive effect on company performance. Relational capital is stated to have a positive but not significant effect on the company's performance. The implementation of the employee stock ownership program as a moderating variable is used to support employee morale, not being able to influence all components of intellectual capital, but only being able to moderate human capital. The results of this study indicate that human resources are the main component in the development of the banking business, especially the provision of employee stock ownership programs that can improve company performance.
Pengaruh Tingkat Profitabilitas Terhadap CSR (Studi Empiris Perusahaan Manufaktur Sektor Semen, Keramik, Porselen Dan Kaca Yang Terdaftar Di BEI Tahun 2018-2020) Yefta Andi Kus Noegroho; Adriana Sipora Saefatu
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1208

Abstract

This study was conducted with the aim of knowing whether there is an influence on the profitability of manufacturing companies in the cement, ceramic, porcelain, and glass sectors listed on the Indonesia Stock Exchange in 2018-2020 on Corporate Social Responsibility. The company's profitability can be affected by circumstances such as the Covid-19 pandemic because it disrupts the company's operations so that many companies experience a decline in profits during the pandemic. Profitability measurement is carried out using financial ratios, namely Net Profit Margin (NPM), while Corporate Social Responsibility is measured using the Corporate Social Responsibility Disclosure Index (CSRDI). This study uses 35 samples of cement, ceramic, porcelain, and glass manufacturing companies listed on the IDX from 2018 to 2020 where the type of data used is secondary data obtained from the company's financial statements. The test for this hypothesis is multiple linear regression using SPSS version 22. The results show that profitability has a positive effect on Corporate Social Responsibility. In addition to profitability, there is also the size of the company which has a positive influence on Corporate Social Responsibility.
Co-Authors Adhika Raharja Putra Adriana Sipora Saefatu Ayu Ningrum, Dyah Choirul Ummam Al Muhtaromi Cici Girik Allo Dyah Ayu Ningrum Dyah Ekasari Sekar Jatiningsih Edy Lukito Ekasari, Juendiny Chrisna Febriana Clarissa Bella Rambu Ngana Fiyati, Uning Ika Kristianti Indrawati, Fenny Indrawati, Fenny Intiyas Utami Jony Oktavian Haryanto Lanita Winata, Lanita Nurul Rizki Anindita Pratiwi Febri Ayu Wibowo Putri Estiningtyas Satrio Bagus Sembodo Suzy Noviyanti, Suzy Uning Fiyati Via Ayu Pratiwi Yayi Suryo Prabandari Yeterina Widi Nugrahanti