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All Journal Adi Widya : Jurnal Pengabdian Masyarakat AKTSAR: Jurnal Akuntansi Syariah Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Bisnis dan Kewirausahaan Journal Of Human And Education (JAHE) JUPADAI : Jurnal Pengabdian Kepada Masyarakat Journal of Business and Information System
Hariyanti, Widi
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Journal of Business and Information System

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The influence of intellectual capital on banking financial performance Kumala, Lela Kori; Hariyanti, Widi; Siddiq, Faiz Rahman
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.163

Abstract

This study aims to examine the influence of Intellectual Capital on financial performance. Based on the model proposed by Pulic, the measurement of intellectual capital can use Value Added Intellectual Capital (VAICTM) consisting of Human Capital Efficiency (HCE), Capital Employed Efficiency (CEE) and Structural Capital Efficiency (SCE). This study uses 2 research variables, namely the dependent variable consisting of Return on Assets (ROA) as an indicator of the company's financial performance and the independent variable consisting of HCE, CEE, SCE and VAIC. The analysis data in this study used 2 types of analysis, namely the VAIC simple linear regression test and multiple linear regression to test the VAIC component. The results showed that CEE and HCE had a positive and significant effect on the company's financial performance, and VAIC had a positive and significant effect on the company's financial performance. Meanwhile, SCE has no effect on the company's financial performance.
Financial ratio and company size to mining company's CSR disclosure Sriyatun, Sriyatun; Hariyanti, Widi; Harjito, Yunus
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.164

Abstract

Corporate social responsibility is a company's obligation to conduct business operations, not to harm the environment. Companies carry out CSR activities to show their commitment to operating ethically, not violating the law, and contributing to society. Research on CSR in companies is still being debated and offers various findings, so it is still attractive for more depth analysis. This study aims to analyze the effect of profitability, leverage, liquidity, and company size on corporate social responsibility (CSR) disclosure. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017–2021 period. The sample in this study amounted to 79 samples obtained from 17 companies over five years using a purposive sampling method. The results show that profitability does not affect CSR disclosure, leverage has a negative effect on CSR disclosure, liquidity does not affect CSR disclosure, and firm size has a positive impact on CSR disclosure.
Co-Authors Among Budiadi, Nang Anita Indrasari Bakung, Yosua Sumekara Himba Budi Atmoko, Waluyo Dewi Astuti Herawati Dian Kresnadipayana Dzakwan, Muhammad Hardjito, Yunus Kumala, Lela Kori Mahayana, Argoto Muftiyanto, R. Taufiq Nur Peni Pujiastuti Rahajeng, Dhamar Anggia Rahmadina, Nadia Retnaningsih, Susi Sabrina, Risqi Isnia Setyawan, Didik Shidiq, Faiz Rahman Siddiq, Faiz Rahman Sriyatun Sriyatun, Sriyatun Sugiarti Sugiarti Sugiyarmasto Sugiyarmasto, Sugiyarmasto Sunardi Sunardi Suseno Suseno Suseno, Agus Endrianto Titiek Puji Astuti Waluyo Budi Atmoko, Waluyo Budi Wibawa, Dionysius Andang Arif Yari Mukti Wibowo Yulandari, Ariefah Yunus Harjito, Yunus