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All Journal International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) (Indonesian of Interdisciplinary Journal)
Chintya Wangsih, Ingkak
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE EFFECT OF TECHNOLOGICAL CAPITAL DISCLOSURE ON MANUFACTURING COMPANIES EMPLOYEES Chintya Wangsih, Ingkak; Pane, Zulfikar Ikhsan
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 5 No. 1 (2024): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v5i1.172

Abstract

Technological transformation is mandatory for companies sustainability, but unfortunately it has potential negative impact on employees. This research examines the impact of technological capital disclosure on the number of employees and salary expenditure by expansive test. Using secondary data of 366 observations and 371 observations of expansive test with manufacturing industrial companies in 2015 - 2020, it was found that technological capital had a significant negative impact on the number of employees and salaries expenditure2. These results show highly technology used and the presence of directors with technical/technology education backgrounds can reduce number of employees and salary costs. For this reason, research contribution is additional consideration for companies director when investing in technology so the benefits are equally received by companies and employees, for example through technology training and similar development of human resources.
PENGARUH CURRENT RATIO DAN DEBT TO ASSET RATIO TERHADAP RETURN ON ASSET DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI : (Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang terdaftar Di Bursa Efek Indonesia Tahun 2020-2022) Istiqomah, Istiqomah; Kalbuana, Nawang; Chintya Wangsih, Ingkak
DESANTA (Indonesian of Interdisciplinary Journal) Vol. 5 No. 2 (2025): Maret 2025
Publisher : Desanta Publisher

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Abstract

Penelitian ini menganalisis pengaruh Current Ratio (CR) dan Debt to Asset Ratio (DAR), dengan moderasi Firm Size (FS), terhadap Return On Asset (ROA) pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama 2020–2022. Hasil penelitian menunjukkan bahwa CR tidak berpengaruh signifikan terhadap ROA (β = -0.002, t = -1.306, p = 0.194). Sebaliknya, DAR berpengaruh negatif signifikan terhadap ROA (β = -0.105, t = -2.933, p = 0.004), mengindikasikan pentingnya pengelolaan leverage dalam meningkatkan kinerja keuangan. FS tidak memoderasi pengaruh CR terhadap ROA (β = 1.634E-10, t = 0.641, p = 0.523), tetapi memoderasi pengaruh DAR terhadap ROA (β = 3.949E-10, t = 2.169, p = 0.032). Temuan ini memberikan wawasan mengenai faktor yang memengaruhi kinerja keuangan perusahaan, serta menawarkan panduan bagi manajemen dalam pengambilan keputusan keuangan.
Co-Authors istiqomah istiqomah Kalbuana, Nawang Zulfikar Ikhsan Pane