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All Journal Jurnal Akuntansi Indonesia Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Kompartemen : Jurnal Ilmiah Akuntansi Fokus Ekonomi Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Edunomika (JIE) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat RATIO: Reviu Akuntansi Kontemporer Indonesia International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Akuntansi dan Keuangan Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Asian Journal of Management Analytics Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat IIJSE Journal of Society, Community and Business Development Innovation Business Management and Accounting Journal
Edi Joko Setyadi
Dosen Universitas Muhammadiyah Purwokerto
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Public Health Social Sciences Other

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THE INFLUENCE OF INTELLECTUAL CAPITAL AND CAPITAL STRUCTURE ON COMPANY VALUE WITH PROFITABILITY AS A MODERATION VARIABLE Yulia Sukma Asih; Ira Hapsari; Hadi Pramono; Edi Joko Setyadi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October (ON-PROGRESS)
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21816756

Abstract

This study aims to analyze the influence of intellectual capital and capital structure on the value of the company with profitability as a moderation variable. The study uses a quantitative approach with secondary data obtained from the financial statements of companies in the conventional banking sector listed on the Indonesia Stock Exchange for the period 2020–2024. The research sample was selected using the purposive sampling method and analyzed using panel data regression and Moderated Regression Analysis (MRA). The results of the study show that intellectual capital does not affect the value of the company but the capital structure has a positive effect on the value of the company. Profitability has been shown to strengthen the influence of intellectual capital on company value, but it is unable to moderate the influence of capital structure on company value. These findings indicate that effective management of intellectual resources and proper capital structure policies can increase the value of a company. The results of the research are expected to be a reference for company management and investors in making decisions related to increasing the company's value.
Pengaruh Kepemilikan Manajerial, Komite Audit dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Dengan Kualitas Audit Sebagai Variabel Moderasi Vira Eka Anggraeni; Edi Joko Setyadi; Sri Wahyuni; Rina Mudjiyanti
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2970

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, komite audit, dan ukuran perusahaan terhadap integritas laporan keuangan dengan kualitas audit sebagai variabel moderasi pada perusahaan sektor industri dasar dan kimia periode 2021-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Generalized Least Square (GLS) model Random Effect dan MRA untuk menguji efek moderasi. Sampel penelitian terdiri dari 35 perusahaan dengan total 140 observasi yang dipilih menggunakan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial dan ukuran perusahaan berpengaruh positif terhadap integritas laporan keuangan, sedangkan komite audit tidak berpengaruh terhadap integritas laporan keuangan. Selain itu, kualitas audit tidak mampu memoderasi pengaruh kepemilikan manajerial, komite audit, dan ukuran perusahaan terhadap integritas laporan keuangan. Penelitian ini diharapkan dapat memberikan kontribusi empiris bagi pengembangan literatur akuntansi, khususnya terkait mekanisme tata kelola perusahaan dan peran kualitas audit dalam meningkatkan integritas laporan keuangan, serta menjadi bahan pertimbangan bagi manajemen dalam meningkatkan kualitas pelaporan keuangan.
The Effect of SDG Disclosure, Intellectual Capital, and Institutional Ownership on Financial Performance in Energy Companies Listed on the Indonesia Stock Exchange in 2022–2023 Yusdian Dwi Aisyah; Nur Isna Inayati; Hadi Pramono; Edi Joko Setyadi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9513

Abstract

This study aims to determine the effect of disclosure of Sustainable Development Goals (SDGs), Intellectual Capital (IC), and Institutional Ownership on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2022-2023. This study uses a quantitative method with a sample size of 140 observations obtained from companies' annual reports and sustainability reports. Data analysis in this study was conducted using Stata. The content of the analysis is subject to the author. Intellectual Capital reflects the efficiency and knowledge capacity of companies that utilize their intellectual capital well and tend to be more innovative, a condition that can increase added value for companies. Institutional ownership was chosen to describe corporate governance because investors have greater ability and interest in supervising management, so that corporate decision-making is expected to be more focused. Financial performance in this study was measured using ROA, as it can show how effectively a company manages its assets to generate profits. The results of this study show that the SDGs variable has a positive effect on financial performance, intellectual capital has no effect on financial performance, and institutional ownership also has no effect on financial performance
Co-Authors Alfato Yusnar Kharismasyah Annisa Fairuz Annisa Ilma Hartikasari Bima Cinintya Pratama brilliant Adin Rijjal Citra Dewi Damayanti Desiana Putri Ikawati Manuhutu Dwi Winarni Eko Haryanto Eriana Riska Saputri Eti Yustika Hartono Fatin RN Wahidah Fatin Rohmah Nur Wahidah Fitriati, Azmi Gisella Arnis Hadi Pramono Hadi Pramono Hadiyanto Wibowo Hardiyanto Wibowo Iman Permadi Inayati, Nur Isna Ira Hapsari Iwan Fakhruddin Iwan Fakhrudin Jidan Pramudiya Merina Ditya Paramitha Mudjiyanti, Rina Muhammad Fikri Arrafi Niken Lestari Putri Ninda Ayu Primadani Novi Dirgantari Nur Isna Inayati Pambudi Rahardjo Pramurindra, Rezky Rina Mudjiyanti Sri Wahyuni Sri Wahyuni Suci Sekar Melati Suryo Budi Santoso Tiar Rizky Abdillah Ummu Azhar Fadillah Vira Eka Anggraeni Wima D Pragusta Wulan Nada Cahyati Yudhistira Pradhipta Aryoko Yulia Sukma Asih Yusdian Dwi Aisyah