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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Publikasi Ekonomi dan Akuntansi
Jihan Septiani Putri Kusworo
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Company Size and Intellectual Capital on Company Value in The Consumer Goods Industry Sector Listed on The Indonesia Stock Exchange Leny Suzan; Jihan Septiani Putri Kusworo
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i3.1901

Abstract

Firm value is an investor's perception of the company's success in improving the welfare of investors. The company's goal is to value the company with management that can be trusted by potential investors to invest in the company. High company value indicates investor confidence with increasing stock prices. This study aims to determine the effect of firm size and intellectual capital which includes Value added capital employed, Value added human capital, Structural Capital Value added on firm value. The research uses a quantitative method approach. The research sample used was 25 companies listed on the Indonesia Stock Exchange in 2018-2020 with a 3-year period of 75 samples. The research analysis method used is panel data regression using the Eviews 12 application. Based on the results of simultaneous testing, it is known that company size and intellectual capital include Value added capital employed, Value added human capital, Structural Capital Value added has an effect on firm value. Partially Value added capital employed (VACA) has a positive effect on firm value, firm size and value added human capital (VAHU), Structural Capital Value added (STVA) has no effect on firm value.
PENGARUH LIABILITAS DAN STRUKTUR MODAL TERHADAP PROFITABILITAS: (Studi Empiris Pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2020) Dwi Urip Wardoyo; Hani Nur Aini; Jihan Septiani Putri Kusworo
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2022): Januari : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v2i1.151

Abstract

Profitability is the ability of a company to obtain profits related to sales, total assets, or capital. This ratio is used to assess the company's ability to get the highest possible profit from the overall assets owned so that investors are interested in investing in the company. The purpose of this study was to determine the simultaneous and partial effect of liabilities and capital structure on profitability in the food and beverage sub-sector listed on the Indonesian stock exchange for the 2019-2020 period. The method used in this study is a quantitative method. The type of research in this research is descriptive. The sampling technique in this study used a purposive sampling technique using company sample panel data for a period of two years so that 48 samples were obtained. This research uses panel data method using SPSS software. The results showed that partially liabilities had a significant effect on profitability and capital structure had a significant effect on profitability.
Co-Authors Dwi Urip Wardoyo Hani Nur Aini Leny Suzan