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All Journal Jurnal Akuntansi dan Ekonomika Dinasti International Journal of Education Management and Social Science
Halimahtussakdiah
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Economics, Econometrics & Finance Education

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Pengaruh Intellektual Capital, Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan Halimahtussakdiah; Aprila, Rahmi Welsifa
Akuntansi & Ekonomika Vol 14 No 2 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i2.7082

Abstract

This study aims to examine the effect of intellectual capital, capital structure, and company size on firm value. The research population consists of 63 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. Using a purposive sampling technique, 32 companies were selected as the research sample. Data analysis was conducted using multiple linear regression with the assistance of SPSS 25 software. The results indicate that intellectual capital has no significant effect, while capital structure and company size significantly influence firm value. These findings emphasize the importance of capital structure management and company expansion strategies in enhancing firm value, while the role of intellectual capital in the mining industrystill needs to be optimized to generate a more significant impact.
EFFECT OF SHARING FUNDS (DBH) FOR REGIONAL BUDGET INCOME (APBD) PRODUCING REGIONS (STUDIES IN INDONESIA UPSTREAM OIL AND GAS INDUSTRY) Arifin, Kasman; Hidayat, Dina; Halimahtussakdiah
Dinasti International Journal of Education Management And Social Science Vol. 2 No. 3 (2021): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v2i3.760

Abstract

Revenue-sharing is an oil-producing region allocation is used as the working area of mining. Along with fiscal decentralization and greater regional autonomy lately, the revenue sharing should be used in order to increase the prosperity of oil and gas producing regions through APBD revenue. This study aims to determine the effect of profit sharing funds in the upstream oil and gas industry in Indonesia on the regional budget. This research is associative explanative. Data collected through interviews, questionnaires, observation and literature study. Data were analyzed descriptively, tested assumptions, estimated through path coefficients and confirmatory factor analysis. After that the model is interpreted and modified. The results show that the effect of revenue sharing funds on the regional budget is significant. The greater the revenue sharing funds, the greater the APBD producing regions.
Co-Authors Aprila, Rahmi Welsifa Arifin, Kasman Hidayat, Dina