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All Journal Jurnal Akuntansi dan Bisnis Journal of Economics, Business, and Government Challenges
Noorina Hartati
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Economics, Econometrics & Finance Social Sciences

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The Value Relevance of Intellectual Capital on Firm Performance in Transportation Industry Olivia Idrus; Noorina Hartati
Journal of Economics, Business, and Government Challenges Vol 3 No 1 (2020): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v3i1.102

Abstract

Previous studies that investigate the relationship between intellectual capital and financial performance or market value show different results. Meanwhile, intellectual capital begins to overtake physical assets as the most important assets for firms. It also happens in transportation industry. Transportation industry has a big influence on social and economic activities. Therefore, this study aims to analyze the effect of different measures of intellectual capital on firms’ performance. We use transportation firms listed in the Indonesian Stock Exchange (IDX) in 2011-2015. We use three independent variables in this study, namely, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) as the proxies of intellectual capital that are measured using the VAICTM model by Pulic (1998). The dependent variables are Return on Assets (ROA) and Return on Equity (ROE) as the proxies of firm performance. By using multivariate linear regression analysis, we show that VACA (CE), VAHU (HC) and STVA (SC) variables do not affect ROA and ROE as the proxies of firm performance. However, the VAIC TM variable that combines VACA (CE), VAHU (HC) and STVA (SC) positively affect both ROA and ROE.
Pengungkapan Intellectual Capital : Mandatory atau Voluntary? Noorina Hartati
Jurnal Akuntansi dan Bisnis Vol 14, No 1 (2014)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v14i1.151

Abstract

Intellectual Capital began ogled by the stakeholders because of its existence as an intangible asset that is no less important to tangible assets.. Therefore, these companies began to actively move the training programs for its employees rather than expanding its business for example by buying land for expansion of land and build office buildings and factories. Most of the mandatory disclosure required by the accounting profession in relation to physical capital. The recognition of intellectual capital as a pivotal factors for the company, making mandatory disclosure related to physical capital becomes less relevant for the user. This has led to gaps in information related to investment decision making. Therefore, standard setters should develop guidelines for the disclosure of intellectual capital in order to protect the interests of users (Suhardjanto and Wardhani, 2010).
The Influencee of Competence and Independence on the Audit Quality of the Inspectorate of the National Narcotics Agency of the Republic of Indonesia Noorina Hartati; Anton Robiansyah
Journal of Economics, Business, and Government Challenges Vol. 4 No. 01 (2021): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i1.173

Abstract

The purpose of this study is to provide empirical evidence about theinfluence of competence and independence on audit quality. The objects of thisresearch were the auditors who work at the inspectorate of the National NarcoticsAgency of the Republic of Indonesia. The data used in this study were primarydata in form of questionnaires which distributed to auditors at the Inspectorate ofBengkulu Province. The number of questionnaires which distributed was 48questionnaires. Some data were analyzed using multiple linear regression analysiswith the SPSS 18 program.The results of hypothesis test showed that the competence andindependence had a positive and significant influence on the quality of theinspectorate of the National Narcotics Agency of the Republic of Indonesia. Theresults of the study supported the theory of expectations and the previous researchwhich showed that competence had a positive effect on audit quality because thehigher the increase in competence, the higher the audit quality, and theindependence brought a positive effect on audit quality because the higher theindependence of auditors in BNN inspectorate of the Republic of Indonesia, itmade the auditors had better performance so that it would improve the auditquality.
Co-Authors Olivia Idrus Robiansyah, Anton