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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Rusfian, Rusfian
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Peran Modal Intelektual dalam Memoderasi Pengaruh Ambideksteritas Keuangan Terhadap Nilai Perusahaan LQ 45 Rusfian, Rusfian; Widhiastuti, Susanti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i1.y2025.p14-29

Abstract

This study explores the influence of intellectual capital as a moderator of the connection among financial ambidexterity and corporate value. The study focuses on corporates that have consistently been included in the LQ45 list on the Indonesia Stock Exchange (IDX) during the study period of year 2018 to 2023. A purposive sampling method was applied to choose 25 companies for the study. The study relies on secondary data gathered from the companies’ financial statement found on the IDX website.The analysis was performed using the SEM-PLS method with Warp-PLS 8.0 software, achieving a conviction level of 95%. The results reveal that intellectual capital serve as a moderating factor in the influence of financial ambidexterity, measured by asset growth, on corporate value. However, it does not act as a moderator for financial ambidexterity measured by sales growth and profit growth in relation to corporate value. Additionally, financial ambidexterity as measured by asset growth, is proven to affect corporate value, while it does not significantly influence corporate value when assessed through sales growth and profit growth.
MODAL INTELEKTUAL DALAM MEMODERASI PENGARUH AMBIDEKSTERITAS KEUANGAN TERHADAP NILAI PERUSAHAAN Rusfian, Rusfian; Widhiatuti, Susanti; Amir, Ja’far
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 1 (2025): Volume 8 No. 1 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i1.41528

Abstract

Ditengah pesatnya persaingan usaha, para pengusaha dituntut untuk tetap menjaga nilai Perusahaan. Penelitian ini bertujuan untuk mengetahui peran modal intelektual dalam mempengaruhi ambidekteritas keuangan. Faktor apa saja yang berperan dalam ambidekteritas, serta trend masalah yang mungkin akan muncul. Lietratur riview dan Analisa bibliometric dipergunakan untuk menguji metadata dari karya ilmiah yang terindeks scopus. Studi literatur menunjukkan bahwa Modal Manusia HCE (Human Capital) berpengaruh posistif terhadap ambidexteritas keuangan. Modal structural (SCE) dan relasional (RC) lebih beragam dalam mempengaruhi nilai Perusahaan. Modal intelektual Perusahaan (IC) menjadi factor yang menonjol dalam meningkatkan ambidekteritas keuangan. Sementara trend permasalahan yang diperkirakan akan muncul ada kaitannya dengan inovasi ekploratif dan inovasi eksploitatif. Segala permasalahan diselesaikan dengan mengikuti motode fuzzy Delphi..
Co-Authors Amir, Ja’far Susanti Widhiastuti Widhiatuti, Susanti