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Journal : The International Journal of Accounting and Business Society

BOARD OF DIRECTOR’S CHARACTERISTICS, INTELLECTUAL CAPITAL, AND BANK PERFORMANCE An empirical examination of Indonesian Banking Sector Rositha, Annisa Hilmy; Firdausi, Nila; Darmawan, Ari
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.2.1

Abstract

Abstract The purpose of this study is to examine the effect of board of directors’characteristics on intellectual capital and bank performance. This research applies explanatory research with a quantitative approach. The data derived from secondary bank annual report data. The total sample consisted of 12 Indonesian Conventional Banks for a period of 3 years ranging from 2015 to 2017. Partial Least Square (PLS) Analysis is used to analyze the collected data. The results of this study indicated that the board of directors’ characteristics have a positive and significant influence on intellectual capital. Further testing, the board of directors’ characteristics has a positive and significant influence on bank performance. Intellectual Capital has a positive and significant influence on bank performance. Keyword: Corporate Governance, Board of Directors, Intellectual Capital, Bank    Performance, Indonesian Banking
ANALYSIS OF THE EFFECT OF FIRM SIZE, FINANCIAL LEVERAGE, PROFITABILITY, DIVERSIFICATION ON MARKET RISK AND STOCK RETURN (Case Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2007-2016) Agustin, Maulina; Dzulkirom AR, Moch; Darmawan, Ari
The International Journal of Accounting and Business Society Vol 27, No 3 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.3.3

Abstract

The purpose of this study is to analyze the effect of firm size, financial leverage, profitability, diversification of market risk and stock returns. This research uses quantitative research methods. The population in this study is the consumption sector of manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) during the observation period from 2007-2016. The sample technique using non probability sampling technique with purposive sampling method. The analysis technique used Partial Least Square (PLS). The results showed that the size of the firm had a negative and insignificant effect, while financial leverage, profitability, and diversification had a positive and not significant effect on stock returns and firm size had a negative and significant influence, financial leverage and profitability had a positive and significant relationship, diversification has a positive and not significant effect on market risk and market risk has a positive and significant effect on stock returns.
Big data Analytics Capability Effect on Indonesia Firm Performance: The Mediating Role of Business Process Agility Kusbianto, Nugraha; Darmawan, Ari
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.874

Abstract

Purpose: This study aims to investigate the impact of Big Data Analytics Capabilities (BDAC) on Indonesian Firm Performance (FPER), addressing the lack of empirical research in this area despite Indonesia's significant Big Data expenditure growth. The study also proposes a conceptual model as a framework for developing BDAC. Method: This is a quantitative study conducted in Indonesia using purposive and snowball sampling techniques to collect data from 51 Indonesian companies. The research model is based on the IT Capability framework, Sociomaterialism Theory, and incorporates Business Process Agility (BPA) as a mediating variable, as suggested by previous research. Findings: The results demonstrate a significant positive impact of BDAC on FPER. Furthermore, the study confirms that BPA significantly mediates the relationship between BDAC and FPER, highlighting the crucial role of agile business processes in leveraging the benefits of Big Data Analytics for improved firm performance. Practical Implications: This research provides valuable insights for Indonesian companies by: 1) demonstrating the significant positive impact of investing in BDAC on firm performance; 2) highlighting the importance of developing agile business processes to maximize the return on Big Data Analytics investments; and 3) offering a conceptual framework for developing and enhancing BDAC within Indonesian organizations. Originality: This study contributes to the existing literature by: 1) providing empirical evidence on the impact of BDAC on FPER specifically within the Indonesian context; 2) proposing a novel conceptual model for developing BDAC based on a combination of IT Capability framework, Sociomaterialism Theory, and the mediating role of BPA; and 3) addressing the gap in research on the relationship between BDAC and FPER in the Indonesian market. Paper Type: This research can be classified as an empirical study within the field of Information Systems, specifically focusing on Big Data Analytics, firm performance, and business process management. Keywords: Big Data, Firm Performance, Business Process Agility