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All Journal Jurnal Kajian Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan
Aditya, Arya Aji
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Economics, Econometrics & Finance

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INTELLECTUAL CAPITAL PERFORMANCE: EVIDENCE FROM TOURISM AND HOSPITALITY INDUSTRY Angkasaputra, Cindy Olivia; Aditya, Arya Aji; Azizah, Nur
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 1 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i1.138

Abstract

The purpose of this study was to determine the impact of intellectual capital on financial performance in Indonesia's hotel, restaurant, and tourism industries between 2018 and 2020. Annual reports from www.idx.co.id for the years 2018 until 2020 were used as secondary data. The sampling method was purposive sasmpling, while the measurement of human capital using VAIC. As a result, the multiple linear regression analysis finds that structural and human capital employed have an effect on financial performance while human capital does not. Based on the analysis result, we can conclude that tourism and hospitality businesses should determine the strategic role of strategic resources within the organization, particularly intellectual capital, during COVID-19. This is bolstered by the hotel, restaurant, and tourism industries, all of which rely heavily on intangible assets.
Pengaruh Ketidakseimbangan dan Kompleksitas Informasi Laporan Keberlanjutan terhadap Niat Perilaku Pro-Lingkungan: Studi Eksperimen Aditya, Arya Aji; Narsa, I Made
Jurnal Kajian Akuntansi Vol 6 No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.6874

Abstract

AbstractThis study aims to investigate the effect of information imbalance and information complexity on intentions to engage in pro-environmental behavior. This research employed a 2 × 2 factorial experimental design. Participants in this study were undergraduate and master's level accounting students who acted as employees reading the company's sustainability reports. Two-way ANOVA was used to analyze the data in this study. The results of the analysis indicate that information imbalance has no significant effect on pro-environmental behavioral intentions, while information complexity has a significant positive effect on such intentions. The interaction results indicate that information imbalance variables and information complexity do not interact to produce any effect. According to the findings of the analysis, information imbalance in the form of only presenting negative information can be eliminated with the ability, effort, and access to a wide range of information as well as the surrounding environment. In addition, the complexity of information that is easy to read is preferred by readers because it is simple to comprehend and encourages more actions based on prioritized values. The lack of interaction between the two independent variables demonstrates that they move by mutually inhibiting each other.Keywords: Information complexity; Information imbalance; Pro-environmental behavior intentions.AbstrakPenelitian ini bertujuan untuk menguji pengaruh ketidakseimbangan informasi dan kompleksitas informasi terhadap niat berperilaku pro-lingkungan. Penelitian ini menggunakan metode eksperimen faktorial 2 × 2. Partisipan dalam penelitian ini adalah mahasiswa sarjana dan magister akuntansi yang berperan sebagai karyawan yang membaca laporan keberlanjutan perusahaan. Teknik analisis data dalam penelitian ini menggunakan two way-ANOVA. Hasil analisis menunjukkan bahwa tidak ada pengaruh utama pada ketidakseimbangan informasi terhadap niat perilaku pro-lingkungan, sedangkan terdapat pengaruh utama yang positif pada kompleksitas informasi terhadap niat perilaku pro-lingkungan. Adapun hasil interaksi menunjukkan tidak ditemukan pengaruh interaksi antara variabel ketidakseimbangan informasi dan kompleksitas informasi. Berdasarkan hasil analisis, ketidakseimbangan informasi berupa penyajian informasi negatif saja dapat dieliminasi dengan kemampuan dan usaha dalam diri serta aksestabilitas informasi yang beragam dan lingkungan. Selain itu, jenis kompleksitas informasi yang mudah terbaca lebih disukai oleh pembaca karena mudah untuk dipahami sehingga meningkatkan tindakan berdasarkan nilai prioritas yang dipercayai. Adapun tidak ditemukannya interaksi antar dua variabel independen membuktikan kedua variabel bergerak dengan saling menghambat.Kata kunci: Ketidakseimbangan informasi; Kompleksitas informasi; Niat perilaku pro-lingkungan.
Co-Authors Angkasaputra, Cindy Olivia I Made Narsa Nur Azizah