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All Journal BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Jurnal Akuntansi Keuangan dan Bisnis
Septa Lukman Andes
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Competitive Advantage as Mediating Factor for Creating Firm Value: A Literature Review Andes, Septa Lukman; Nuzula, Nila Firdausi; Worokinasih, Saparila
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 27, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to examine previous research to determine the role of competitive advantage as a variable mediating the effect of corporate governance and intellectual capital on firm value. This study applies theories namely agency theory, bargaining power theory, tokenism theory, market orientation theory, managerial rents theory, and dynamic capabilities theory to explain the relationships between variables. As a literature review, this article contributes to developing a conceptual framework by combining two different perspectives of governance and intellectual capital management, namely shareholder and stakeholder perspectives. This paper has important implications for management and future research as not many previous studies have used the theoretical framework to test the research model. This study has limitations in obtaining research that examines the influence of competitive advantage on firm value. Nevertheless, this study carries a new framework that illustrates the contribution of competitive advantage to firm value through the application of the principles of corporate governance and management of intellectual capital.
Pengaruh Inflasi, Kurs Rupiah dan Suku Bunga terhadap Return Saham Perusahaan Manufaktur Septa Lukman Andes; Zarah - Puspitaningtyas; Aryo Prakoso
Jurnal Akuntansi Keuangan dan Bisnis Vol 10 No 2 (2017): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

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Abstract

Return saham, salah satunya diperoleh investor dari selisih antara nilai jual yang lebih tinggi dibandingkan dengan nilai beli saham, disebut capital gain. Penelitian ini bertujuan untuk mengetahui pengaruh inflasi, kurs rupiah dan suku bunga terhadap return saham perusahaan manufaktur. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016, yaitu sejumlah 144 perusahaan. Berdasarkan teknik purposive sampling dipilih sampel penelitian sejumlah 50 perusahaan manufaktur. Analisis data dilakukan berdasarkan data sekunder, yaitu berupa ringkasan laporan keuangan dari perusahaan yang terpilih sebagai sampel penelitian. Selanjutnya, data dianalisis menggunakan metode regresi linier berganda. Hasil analisis menunjukkan bahwa hanya kurs rupiah yang berpengaruh terhadap return saham, sedangkan inflasi dan suku bunga tidak berpengaruh terhadap return saham perusahaan manufaktur.
Co-Authors Aryo Prakoso Nila Firdausi Nuzula Saparila Worokinasih Zarah Puspitaningtyas