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All Journal Jurnal Akuntansi dan Pajak Jurnal Review Pendidikan dan Pengajaran (JRPP) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Bisnis dan Kewirausahaan Journal Of Human And Education (JAHE) El-Mujtama: Jurnal Pengabdian Masyarakat Journal of Business and Information System
Siddiq, Faiz Rahman
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions 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.
The effect of leverage, profitability, and profit growth on earnings quality Pangesti, Mutiara Dian; Sugiarti, Sugiarti; Siddiq, Faiz Rahman
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 2 (2023): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i2.210

Abstract

Earnings quality is the quality of earnings information which can show how much influence earnings have on decision making and can assist investors in evaluating company performance. This study aims to analyze the effect of leverage, profitability, and profit growth on earnings quality. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period, totaling 213 companies. The sample in this study was obtained using a purposive sampling method, in order to obtain a sample of 370 samples from 74 companies during 5 years of observation. This study uses data obtained from the annual financial reports of manufacturing companies. The data analysis technique used in this study is multiple linear regression analysis using IBM SPSS 21 software. The results of this study indicate that leverage has no effect on earnings quality. While profitability and profit growth have a positive effect on earnings quality.
Co-Authors Anita Indrasari Dewi Astuti Herawati Dian Kresnadipayana Hariyanti, Widi Kumala, Lela Kori Malo, Mario Setiady Muftiyanto, R. Taufiq Nur Nabuasa, Jackson Leonardo Nurul Herawati Pangesti, Mutiara Dian Peni Pujiastuti Rahmadina, Nadia Sabrina, Risqi Isnia Sari, Putri Rukmana Setyawan, Didik Sugiarti Sugiarti Suseno Suseno Titiek Puji Astuti Tri Atmojo, Virda Kunto Wibawa, Dionysius Andang Arif Yari Mukti Wibowo Yunus Harjito, Yunus