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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Ilmiah Raflesia Akuntansi
Dista Amalia Arifah
Universitas Islam Sultan Agung Semarang
Economics, Econometrics & Finance

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Peningkatan Kinerja Ukm Dengan Pengelolaan Intellectual Capital Dan Inovasi Maya Indriastuti; Dista Amalia Arifah
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

SMEs played important role in supporting national economic also created new work field and improved public prosperity. For rising SMEs performance they had to maximize their Intellectual Capital and Innovation. However, only little SMEs Adopted Intellectual Capital and innovation for rising their performance.This study aims to analyze the influence of intellectual capital and inovation on SMEs performance. The population used SMEs in handycraft cluster at Semarang city. Sampling using a purposive sampling method and obtained 80 responden as sample. Primary data was used in this research by distribute questioner and processed by multiple regression. The results showed that Intellectual Capital variable which are Structure Capital and Relational Capital influenced SMEs performance, analysis revealed less than 5% of level significant. Whereas innovation variable were insignificant affected SMEs performance.Keywords : Intellectual Capital, Innovation, SMEs, Companies Performance
Pengaruh Likuiditas, Solvabilitas, Manajemen Aset, Ukuran Perusahaan dan Komite Audit terhadap Kinerja Keuangan Perusahaan Andi Faridl Haykal Artsam; Dista Amalia Arifah
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.855

Abstract

Financial performance refers to the company's ability as shown in the financial statements used by stakeholders to make decisions. This study aims to examine the influence of liquidity, solvency, asset management, company size, and audit committee on financial performance in manufacturing companies in Indonesia. The population in this study consists of companies in the Chemical Industry, Consumer Goods Industry, and Miscellaneous Industry sectors that have been listed on the Indonesia Stock Exchange during the period 2018-2022. The sampling technique used was purposive sampling, and 340 samples were obtained. The analysis method used to test the hypothesis is multiple linear regression analysis. The results of this study indicate that the variables of liquidity, solvency, and audit committee have a negative and significant impact on financial performance, while the variables of asset management and company size have a positive and significant impact on financial performance in manufacturing companies in Indonesia.
Co-Authors Andi Faridl Haykal Artsam Maya Indriastuti