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Auditor Type as Moderating of the Determinants of Intellectual Capital Disclosure Kurniawan, Ichsan; Baroroh, Niswah
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.51439

Abstract

This research intends to examine the effect of an independent board of commissioners, firm size, and leverage on intellectual capital disclosure and to test the auditor type as moderator. The measurement of intellectual capital disclosure uses content analysis. The research population is consumer good industry manufacturing companies listed on the Indonesia Stock Exchange 2016-2018. The research sample was taken using the purposive sampling technique with 105 units of analysis. The research data collection method uses the documentation method. The data were analyzed using descriptive statistical analysis techniques and inferential analysis. Hypothesis testing uses moderated regression analysis. The results showed that firm size has a positive effect and leverage has a negative effect on intellectual capital disclosure. Auditor type moderates the effect of leverage on intellectual capital disclosure. The independent board of commissioners does not affect intellectual capital disclosure. Auditor type does not moderate the effect of the independent board of commissioners and firm size on intellectual capital disclosure. The conclusion of this study shows that the disclosure of intellectual capital will be higher in large firms and auditor type will increase the disclosure of intellectual capital in firms with high leverage. Keywords: Intellectual capital disclosure; Independent board of commissioners; Firm size; Leverage; Auditor type
EXPLORING THE IMPACT OF WORK MOTIVATION ON WORK READINESS: A QUANTITATIVE ANALYSIS AMONG MUTIARA BANDUNG VOCATIONAL SCHOOL STUDENTS Kurniawan, Ichsan; Sukandar, Aan; Permana, Tatang
Journal of Mechanical Engineering Education (Jurnal Pendidikan Teknik Mesin) Vol 10, No 2 (2023): December 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jmee.v10i2.64195

Abstract

The background of this research is that work readiness tends ti decrease due to several factors, one of which is work motivation. This study aims to determine the relationship between work motivation and work readiness in Mutiara Bandung Vocational School students. This research is a descriptive research and with a quantitative approach and survey design research type. Respondents in this study consisted of 40 students at SMK Mutiara Bandung who were or had implemented street vendors. The result of these findings indicate that work motivation has a strong and positive correlation with work readiness, and work motivation has a strong and positive relationship with a percentage of 42,6%. Based on these findings, the relationship beetwen work motivation and work readiness is in the strong, positive, and significant category. 
PENGARUH PENGALAMAN EMOSIONAL, REPUTASI ONLINE, TESTIMONI ONLINE, DAN FASILITAS STUDIO TERHADAP KEPUTUSAN PEMBELIAN JASA DI URBANCREATIVE.ID Manan, Abdul; Wibowo, Edwin Agung; Anggraini, Dini; Kurniawan, Ichsan
BENING Vol 12, No 1 (2025): MEI 2025
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v12i1.7908

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman emosional, reputasi online, testimoni pelanggan, dan fasilitas studio terhadap keputusan pembelian jasa di UrbanCreative.id. Dalam era digital, faktor-faktor tersebut menjadi elemen penting dalam membentuk persepsi dan keputusan konsumen terhadap layanan fotografi dan videografi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner yang disebarkan kepada 50 pelanggan UrbanCreative.id. Analisis data dilakukan menggunakan uji asumsi klasik dan regresi linear berganda untuk menguji hubungan antara variabel independen dan dependen. Hasil penelitian menunjukkan bahwa pengalaman emosional, reputasi online, testimoni pelanggan, dan fasilitas studio berpengaruh signifikan terhadap keputusan pembelian jasa. Pengalaman emosional yang positif meningkatkan loyalitas pelanggan, sementara reputasi online dan testimoni pelanggan memperkuat kepercayaan serta persepsi kualitas layanan. Selain itu, fasilitas studio yang memadai memberikan kenyamanan yang mendorong keputusan pelanggan dalam menggunakan layanan UrbanCreative.id. Implikasi penelitian ini menekankan pentingnya strategi pemasaran berbasis pengalaman pelanggan serta optimalisasi reputasi digital untuk meningkatkan daya saing di industri kreatif. Dengan memahami faktor-faktor ini, pelaku usaha dapat merancang strategi yang lebih efektif dalam menarik dan mempertahankan pelanggan.