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Impact Top Management Education Background And Innovation on Firm Performance Pane, Zulfikar Ikhsan; Bonnie Mindosa; Taofic Rachmat
Jurnal Manajemen Vol 14 No 2 (2025): Mei - Oktober 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jm.v14i2.1467

Current business developments require companies to sustain made innovations and supported from top-level management. For this reason, this study tries to examine role director educational background and innovation on firms performance as well as proposed new innovation calculation as a research novelty. Using 56 observations from 2021 - 2023 in companies that report ESG risk score, it is concluded that innovation and directors with engineering / technology education background improve firms performance. This study also proves that presence of these directors strengthens the effect of innovation on firms performance. Last, novelty of innovation calculation is proven better than previous formula.

Technological Capital, Liquidity, and Board Size: Impact on Firm Value Ingkak Chintya Wangsih; Rosidawaty; Zulfikar Ikhsan Pane; Shitny Dwi Istiasih
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/3b5xbp91

This study explores the impact of technological capital, the current ratio, and the board of commissioners on the firm value of companies listed on the jakarta islamic index (jii) over the period from 2019 to 2023. A total of 75 annual reports were selected using purposive sampling. A quantitative research design is employed, using panel data from 16 companies selected through purposive sampling based on specific criteria such as availability of consistent financial reports, financial stability, and membership in the jii. The study uses technological capital disclosure, the current ratio, and the size of the board of commissioners as independent variables, with firm value, measured by the price to book value (pbv) ratio, as the dependent variable. Data are analyzed using eviews version 10. The findings reveal significant relationships between technological capital disclosure and firm value, underscoring the importance of technological adaptation and the technological educational background of the board of directors. This study contributes to understanding the dynamics of technology-driven strategies and governance in enhancing firm value in the context of indonesian islamic capital markets.

Pengaruh Pengungkapan Technological Capital terhadap Nilai Perusahaan pada Jakarta Islamic Index Wangsih, Ingkak Chintya; Rosidawaty, Rosidawaty; Gumilang, Andika Mugi; Septiani, Tanti; Pane, Zulfikar Ikhsan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4622

Purpose: This study aims to determine how disclosing information about a company's technological assets (technological capital) affects its value. This study focuses on companies listed on the Jakarta Islamic Index (JII). Methodology/approach: This study examined 16 companies listed on the JII between 2019 and 2023. A total of 75 annual reports were selected using purposive sampling method. This study used content analysis to measure the extent of technological capital disclosure. Panel data regression analysis was performed using EViews software. Results/findings: The study found that companies that share more information about their technology tend to have higher values. This implies that being open about technological strengths helps build investor trust, which improves market performance. Conclusions: Disclosure of technological capital positively and significantly impacts firm value. Transparency in this area builds investor trust, reduces uncertainty about innovation capacity, and enhances both competitiveness and market performance. Limitations: This study includes only companies from the Jakarta Islamic Index and uses secondary data. It does not consider the reasons why companies disclose certain information. Contribution: This study contributes to research on Islamic capital markets and intellectual capital by highlighting the importance of technological disclosure. It introduces technological capital as a measurable factor in an Islamic index, which has not been widely studied. This can benefit academics, investors, and policymakers interested in Islamic finance and corporate transparency.

PENGARUH PENGUNGKAPAN COVID-19 DAN JUMLAH KAS TERHADAP LABA DI MASA PANDEMI Wangsih, Ingkak Chintya; Pane, Zulfikar Ikhsan; Yohana, Yohana; Kalbuana, Nawang
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3927

Kedaruratan Covid-19 di tahun 2023 telah dinyatakan berakhir namun optimisme perusahaan untuk tetap mencetak laba di masa itu perlu mendapatkan perhatian, termasuk cara antisipasi, adanya ancaman dan harapan new normal yang dirangkum dalam pengungkapan Covid-19 (Covid-19 disclosure) serta ketersediaan kas dan setara kas. Covid-19 Disclosure diajukan sebagai keterbaruan dimana seluruh informasinya berasal dari narasi direksi sedangkan kas dan setara kas diperoleh dari laporan keuangan di tahun 2020 – 2021 di sektor barang konsumen primer (IDX-NONCYC), sektor barang konsumen non-primer (IDX-CYCLIC) dan sektor kesehatan (IDXHEALTH) dengan purposive sampling. Hasilnya, antisipasi melalui ketaatan terhadap protokol kesehatan, vaksinasi dapat mengurangi laba. Harapan masuk ke dalam era new normal berpengaruh positif terhadap laba demikian juga ketersediaan kas dan setara kas perusahaan. Kontribusi penelitian ini ialah menambah inovasi kajian akuntansi agar lebih komprehensif dan menstimulasi internal perusahaan untuk mengungkapkan kondisi sesungguhnya melalui variasi narasi di dalam laporan tahunan. Kata kunci : Covid-19 disclosure, kas, laba, protokol kesehatan

APAKAH TECHNOLOGICAL CAPITAL DISCLOSURE MEMBERIKAN KEUNTUNGAN BAGI PERUSAHAAN? Pane, Zulfikar Ikhsan; Beng, Yohana; Wangsih, Ingkak Chintya
JURNAL STIE SEMARANG Vol 16 No 1 (2024): Jurnal STIE SEmarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v16i1.709

Utilisasi teknologi merupakan keharusan saat ini sehingga kemampuan untuk mengelolanya sangat diperlukan bagi perusahaan. Kajian ini mengajukan variabel technological capital sebagai keterbaruan yang terdiri dari latar belakang pendidikan teknologi yang dimiliki direksi dan hasil inovasi teknologi dan menguji pengaruhnya terhadap keuntungan perusahaan sekaligus nilai perusahaan melalui pengujian lanjutan. Melalui purposive sampling di perusahaan manufaktur dari 2015 – 2020 sebanyak 203 observasi ditemukan technological capital disclosure tidak berpengaruh terhadap keuntungan namun di penelitian lanjutan dengan proxy harga saham ditemukan technological capital disclosure berpengaruh positif signifikan. Hasil ini menunjukan bila investor mengapresiasi adaptasi terhadap teknologi walaupun dalam periode tersebut perusahaan belum menghasilkan laba.

Pengaruh Pengungkapan Technological Capital terhadap Nilai Perusahaan pada Jakarta Islamic Index Wangsih, Ingkak Chintya; Rosidawaty, Rosidawaty; Gumilang, Andika Mugi; Septiani, Tanti; Pane, Zulfikar Ikhsan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4622

Purpose: This study aims to determine how disclosing information about a company's technological assets (technological capital) affects its value. This study focuses on companies listed on the Jakarta Islamic Index (JII). Methodology/approach: This study examined 16 companies listed on the JII between 2019 and 2023. A total of 75 annual reports were selected using purposive sampling method. This study used content analysis to measure the extent of technological capital disclosure. Panel data regression analysis was performed using EViews software. Results/findings: The study found that companies that share more information about their technology tend to have higher values. This implies that being open about technological strengths helps build investor trust, which improves market performance. Conclusions: Disclosure of technological capital positively and significantly impacts firm value. Transparency in this area builds investor trust, reduces uncertainty about innovation capacity, and enhances both competitiveness and market performance. Limitations: This study includes only companies from the Jakarta Islamic Index and uses secondary data. It does not consider the reasons why companies disclose certain information. Contribution: This study contributes to research on Islamic capital markets and intellectual capital by highlighting the importance of technological disclosure. It introduces technological capital as a measurable factor in an Islamic index, which has not been widely studied. This can benefit academics, investors, and policymakers interested in Islamic finance and corporate transparency.

Ownership structure, firm age, and technological capital as determinants of firm performance and value Pane, Zulfikar Ikhsan; Triyani, Yustina; Wangsih, Ingkak Chintya
Jurnal Ekonomi Perusahaan Vol. 32 No. 2 (2025): Sept 2025 - Feb 2026
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v32i2.1979

This study examines the effects of ownership structure, firm age, and technological capital on firm performance and firm value. Using a final sample of 99 observations from manufacturing sector companies in Indonesia over the period 2020–2022, the findings reveal that only firm age and technological capital have a positive and statistically significant effect on firm performance. Further analysis indicates only technological capital has a positive and significant effect on firm value. These results suggest that the longer a firm operates, the greater its production scale and cost-efficiency capabilities become; however, such maturity alone is insufficient to convince investors. In contrast, a firm’s ability to adapt to and develop technological capabilities not only enhances profitability but also increases its stock price in capital market.

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