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All Journal Wahana Riset Akuntansi Pendidikan Ekonomi MABIS: Manajemen dan Bisnis Jurnal Inovasi Pendidikan Ekonomi Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Nuansa Karya Akuntansi
Fefri Indra Arza
Universitas Negeri Padang
Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Pengaruh Intellectual Capital dan Intensitas Research and Development (R&D) terhadap Nilai Perusahaan Aziz, Nurul Fatimah; Arza, Fefri Indra
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.2647

Abstract

“The primary issue in this research is how intellectual capital and the intensity of research and development (R&D) affect the corporate value in the F&B sector listed on the Indonesia Stock Exchange (IDX) from 2018 until 2022. The impact of R&D intensity and intellectual capital on corporate value serves as an important indicator of a firm’s growth prospects. This study employs a quantitative approach with hypothesis testing, utilizing secondary data. The findings reveal that human resources has a positive impact on corporate value”, whereas R&D intensity negatively influences the firm's worth.
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, dan Pertumbuhan Ekonomi terhadap Kinerja Keuangan Daerah Syafelina, Muharisa; Arza, Fefri Indra
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3614

Abstract

This study aims to examine the effect of local own-source revenue, balance funds, and economic growth on the financial performance of local governments. This research employs a quantitative approach. The sample was selected using a total sampling technique, consisting of 190 local government observations in West Sumatra Province during the 2014–2023 period. Data were analyzed using panel data analysis with EViews 12. The results indicate that local own-source revenue and economic growth have a positive and significant effect on the financial performance of local governments. This implies that the higher the local own-source revenue, the better the financial performance of local governments, and the higher the economic growth, the greater the regional income that can optimize local revenue. Meanwhile, balance funds have a negative effect on the financial performance of local governments, meaning that the greater the transfer funds received from the central government, the higher the regional dependency, which leads to a decrease in financial performance.
Co-Authors Aditia Warman, Aditia Ahmad Rahbani Sulaiman S Ali, Irfan Nazar Amellia Betta Arief Kurniawan Aulia Baiyuri Aziz, Nurul Fatimah Bima Dwi Darma Delvira Eka Selvia Dewi Pebriyani Dewi Wulandari Dian Fitria Handayani Elfiyana Elfiyana Elmiza Elmiza Erly Mulyani Fadhilatul Husna Faulin Adelina Fiola Finomia Honesty Fitri Rahmi Fitria Ridhaningsih Floren Violetfin Leries Fouri Ayu Ardani Fuad Budiman Gusfina Yusesa Halmawati Halmawati Hariani Novrilia Husnan Jamil Insani, Satya Intan Nurbaiti Fawziah Inul Rofiq Jolianis ME S.Pd Josse Andre Warsito Lovelly Dwinda Dahen M Arif M Rofiananda Maidelfian Putra Bakar Mastra, Chinti Agita Mayar Afriyenti Melisa Eka Sari Mia Angelina Setiawan Mofu, Jesse Stellani Muhardimansyah, Muhardimansyah Mutiara Sari Nadila Sundari Nurzi Sebrina Putri Zainiah Rahmat Nur Rafi Randhi Dwi Putra Ratih Amelia Fitri Resa Novita Riki Kurnia Rival Akbar Riza Agustia Sari Salma Taqwa Sapitri, Welia Sari, Bunga Permata Stephanie Yolanda Syafelina, Muharisa Syofyan Yuliantoni Tasya Aulia Syafdan Thesha Grasiana Sihaloho Vita Fitria Sari Wahyu Ningsih Wahyu Ramadhan Waninda Waninda Weni Januar Liza Widodo, Rochmat Agung Winda Meiliza Putri Winda Riyasari Yunisa Gusria Annur