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PENGARUH MODAL INTELEKTUAL DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA PERIODE 2015-2017) Josephine, Kezia; Trisnawati, Estralita; Setijaningsih, Herlin Tundjung
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 3, No 1 (2019): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v3i1.2474

Saat ini investor lebih tertarik berinvestasi pada perusahaan yang memiliki harga saham yang stabil. Oleh sebab itu, penting bagi perusahaan untuk mengetahui faktor-faktor yang berpengaruh terhadap harga saham. Dalam penelitian ini terdapat dua faktor yang akan yaitu modal intelektual dan tata kelola perusahaan dengan menggunakan variabel mediasi kinerja keuangan (ROA). Penelitian ini ingin melihat pengaruh langsung dan tidak langsung antara variabel independen terhadap variabel dependen. Sampel yang digunakan dalam penelitian diambil melalui perusahaan dalam LQ 45 dengan menggunakan metode purposive sampling dalam periode waktu 2015-2017. Metode analisis data yang digunakan ialah Eviews versi 10. Hasil dari penelitian ini menemukan bahwa modal intelektual tidak berpengaruh langsumh terhadap nilai perusahaan, sedangkan tata kelola perusahaan memiliki pengaruh terhadap nilai perusahaan. Hasil penelitian ini juga menemukan bahwa terjadi pengaruh tidak langsung antara tata kelola perusahaan terhadap nilai perusahaan melalui kinerja keuangan. Currently investors will be more interested in investing in companies that have a stable stock price. Therefore, it is important for the company to know the factors that affect the stock price. In this research there are two factors that will be intellectual capital and corporate governance by using variable of financial performance mediation (ROA). This study wanted to see the direct and indirect influence between the independent variables to the dependent variable. The sample used in the study was taken through the company in LQ 45 by using purposive sampling method within the period of 2015-2017. Data analysis method used is Eviews version 10. The results of this study found that intellectual capital has no direct effect on firm’s value, while corporate governance has an influence on firm’s value. The results of this study also found that there is an indirect influence between corporate governance on firm’s value through financial performance.

Pengaruh Green Intellectual Capital Terhadap Business Sustainability Kezia Josephine; Bryan Alexander Ciptadi; Jason Aloysius
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 3 No 2 (2020)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar

Economically, the company tries to make a profit as part of its natural motivation (business). Meanwhile, socially, the company must also have a beneficial impact on the community so that its existence gets social legitimacy. This study examines the effect of Green Intellectual Capital (GIC) on Business Sustainability (BS). In practice, green intellectual capital consists of Green Human Capital (GHC), Green Structural Capital (GSC), and Green Relational Capital (GRC) that reflects the intangible assets owned by the company including knowledge, wisdom, experience, and innovation with due regard to environmental welfare. This study uses 150 data samples of manufacturing companies in the period 2016-2018. Hypothesis testing uses SPSS statistical software version 24. The results of this study prove that only GHC and GRC have an influence on BS.

Pengaruh corporate governance terhadap human capital disclosure dengan managerial ownership sebagai variabel moderasi Kezia Josephine; Vianty Adella Santo; Totti Andrea Leonardo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.784

This study examines the effect of corporate governance on human capital disclosure with managerial ownership as a moderating variable. In this study, the components of corporate governance studied consisted of the board of independence (BoI), gender diversity (GD), and the board of activity (BoA). GCG implementation can encourage companies to act in stakeholders' interests, for example, by making disclosures related to human capital. This study examines the effect of the independent variables (BoI, GD, and BoA) on the dependent variable (HCD). This study uses 180 company data samples listed on the IDX and included in the Kompas 100 category for the 2017-2019 period. Hypothesis testing using SPSS statistical software version 25. The results of this study prove that Gender Diversity and the Board of Activity influence Human Capital Disclosure, while the Board of Independence does not affect human capital disclosure. in addition, managerial ownership is not able to influence the relationship between the board of independence, gender diversity, and the board of activity on human capital disclosure.

Pengaruh corporate social responsibility dan corporate governance terhadap tax avoidance dengan earning performance sebagai pemoderasi Josephine, Kezia; Santo, Vianty Adella; Handoyo, Peter Darshan
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1329

The purpose of this study is to test and provide empirical evidence of the influence of independent variables CSR as measured by LN Charitable Donations and CG as measured by LN Board Remuneration on the influence of dependent variables, namely Tax Avoidance as measured by ETR with a moderating variable, namely Earning Performance, which is measured using Return On Assets (ROA). This study will then use multiple regression analysis, which begins with descriptive statistical testing, classical assumption testing, and hypothesis testing. Data testing is assisted by using the E-Views program. The results of this study show that CSR and CG do not affect ETR, and ROA cannot moderate the relationship between CSR and CG on ETR. Public interest statements This research can provide practical benefits for companies, regulators, and academics in understanding and managing effective Tax Avoidance, CSR, and CG practices to improve financial Performance. It can also encourage more responsible business practices and improve corporate accountability in terms of tax compliance and corporate financial transparency.

Pengaruh leverage, intensitas modal, dan intensitas persediaan terhadap tarif pajak efektif pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Monica, Cheristine; Josephine, Kezia
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1372

This research study investigates the effective tax rates. It aims to provide empirical evidence of the impact of leverage, capital, and inventory intensity on the effective tax rate. The study uses specific selection criteria to focus on manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. A total of sixty-eight companies were chosen as samples through purposive sampling. The samples were then analyzed and tested using the multiple linear regression method. The study results indicate that the leverage variable affects the effective tax rate. At the same time, capital intensity does not affect the effective tax rate. On the other hand, inventory intensity has also been proven to affect the company's effective tax rate. Public interest statements Investors should consider various financial ratios to maximize profits. This study's findings can provide guidance for making informed decisions. Companies should prioritize factors that attract investor interest and ensure accurate completion of financial reports. The study's results can help them better understand these factors. Future researchers should consider adjusting variables to improve the effectiveness of the tax rate. The study's findings can serve as a starting point for their research.

Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Universitas Bunda Mulia Untuk Mengikuti Brevet Pajak Sugiyono, Arief; Josephine, Kezia; Tandean, Vivi Adeyani
Media Ilmiah Akuntansi Vol. 12 No. 2 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i2.51

This research aims to determine the influence of tax knowledge motivation, career motivation, and economic motivation on accounting students' interest in taking the tax brevet. This research was conducted in 2022 on students from the Accounting Department at Bunda Mulia University who had completely taken the Taxation course. The research method used is a quantitative method using a questionnaire as a research instrument. The number of samples in this study was 66 people. The results of this research indicate that tax knowledge motivation and career motivation have a positive and significant effect on accounting students' interest in taking the tax brevet, while economic motivation does not have a positive and significant effect on accounting students' interest in taking the tax brevet. The results of this research can also provide input to students regarding the importance of taking a tax brevet as a preparation for entering the world of work.

Pengaruh corporate governance terhadap human capital disclosure dengan managerial ownership sebagai variabel moderasi Kezia Josephine; Vianty Adella Santo; Totti Andrea Leonardo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.784

This study examines the effect of corporate governance on human capital disclosure with managerial ownership as a moderating variable. In this study, the components of corporate governance studied consisted of the board of independence (BoI), gender diversity (GD), and the board of activity (BoA). GCG implementation can encourage companies to act in stakeholders' interests, for example, by making disclosures related to human capital. This study examines the effect of the independent variables (BoI, GD, and BoA) on the dependent variable (HCD). This study uses 180 company data samples listed on the IDX and included in the Kompas 100 category for the 2017-2019 period. Hypothesis testing using SPSS statistical software version 25. The results of this study prove that Gender Diversity and the Board of Activity influence Human Capital Disclosure, while the Board of Independence does not affect human capital disclosure. in addition, managerial ownership is not able to influence the relationship between the board of independence, gender diversity, and the board of activity on human capital disclosure.

The Effect Of Green Accounting And Corporate Social Responsibility On Financial Performance Josephine, Kezia; Santo, Vianty Adella; Kusnandar, Clarissa Giovanni
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.13892

Financial Performance is an analysis conducted to see the extent to which a company has run its business using financial implementation rules properly and correctly (Fahmi, 2014). There are several variables that can affect Financial Performance, which are focused on in this study are Green Accounting (GA) and Corporate Social Responsibility (CSR). GA is an accounting practice that considers the environmental impact of business activities. This includes measuring the costs and benefits associated with the use of natural resources and waste produced. GA can have a significant impact on a company's financial performance. The next variable is CSR. CSR has the potential to provide a significant positive impact on a company's financial performance. Although there are initial costs to be borne, long-term benefits, such as increased reputation, customer loyalty, and access to capital, can result in better financial performance. The purpose of the study was to test and provide empirical evidence of the influence of independent variables, namely Green Accounting as measured by Proper Performance Rating and Corporate Social Responsibility (CSR) as measured by LN Charitable Donations on the dependent variable, namely Financial Performance as measured by Return On Asset (ROA). This study will further use multiple regression analysis which begins with descriptive statistical testing, classical assumption testing and hypothesis testing. Data testing is assisted by using the SPSS program. The result of this study show that GA has an effect to FP and CSR has no effect on FP

Pengaruh corporate social responsibility dan corporate governance terhadap tax avoidance dengan earning performance sebagai pemoderasi Josephine, Kezia; Santo, Vianty Adella; Handoyo, Peter Darshan
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1329

The purpose of this study is to test and provide empirical evidence of the influence of independent variables CSR as measured by LN Charitable Donations and CG as measured by LN Board Remuneration on the influence of dependent variables, namely Tax Avoidance as measured by ETR with a moderating variable, namely Earning Performance, which is measured using Return On Assets (ROA). This study will then use multiple regression analysis, which begins with descriptive statistical testing, classical assumption testing, and hypothesis testing. Data testing is assisted by using the E-Views program. The results of this study show that CSR and CG do not affect ETR, and ROA cannot moderate the relationship between CSR and CG on ETR. Public interest statements This research can provide practical benefits for companies, regulators, and academics in understanding and managing effective Tax Avoidance, CSR, and CG practices to improve financial Performance. It can also encourage more responsible business practices and improve corporate accountability in terms of tax compliance and corporate financial transparency.

Pengaruh leverage, intensitas modal, dan intensitas persediaan terhadap tarif pajak efektif pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Monica, Cheristine; Josephine, Kezia
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1372

This research study investigates the effective tax rates. It aims to provide empirical evidence of the impact of leverage, capital, and inventory intensity on the effective tax rate. The study uses specific selection criteria to focus on manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. A total of sixty-eight companies were chosen as samples through purposive sampling. The samples were then analyzed and tested using the multiple linear regression method. The study results indicate that the leverage variable affects the effective tax rate. At the same time, capital intensity does not affect the effective tax rate. On the other hand, inventory intensity has also been proven to affect the company's effective tax rate. Public interest statements Investors should consider various financial ratios to maximize profits. This study's findings can provide guidance for making informed decisions. Companies should prioritize factors that attract investor interest and ensure accurate completion of financial reports. The study's results can help them better understand these factors. Future researchers should consider adjusting variables to improve the effectiveness of the tax rate. The study's findings can serve as a starting point for their research.

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