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All Journal PERMANA JDM (Jurnal Dinamika Manajemen) QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Owner : Riset dan Jurnal Akuntansi JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Dialektika: Jurnal Ekonomi dan Ilmu Sosial Budimas : Jurnal Pengabdian Masyarakat Academia Open Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Abdi Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis (JUPSIM) Konsentrasi: Jurnal Manajemen dan Bisnis Business, Management & Accounting Journal Masyarakat: Jurnal Pengabdian PASAI : Jurnal Pengabdian kepada Masyarakat
Ira Maya Hapsari
Universitas Pancasakti Tegal
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Independensi Intelectual Capital pada Value creation asset dan modal Yuni Utami; Adilah Permananingrum; Ira Maya Hapsari
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.665

Abstract

This study aims to determine the Value Added of Intellectual Capital (Capital Coefficient (CC), Human Capital (HC), Structural Capital (SC) to see the impact on profitability on assets and equity in the Indonesian capital market. The sample taken is stocks that enter in the LQ45 index sector for the 2018–2020 period. The research is quantitative with a descriptive approach, purposive sampling technique and the Eviews 10 analysis tool. The results of the study prove that the Value Added Capital Coefficient (CC) has an effect on Value Creation Assets, while Human Capital (HC) and Structural Capital (SC) has no effect, while from a profitability perspective, the value added capital coefficient (CC) also affects Value Creation Equity, while Human Capital (HC), Structural Capital (SC) does not. effect on Value Creation Equity. These results prove that for companies, which has a high market capitalization and trading volume is influenced by the Value Added Capital Coefficient (CC), while in terms of Human Capital (HC), Structural Capital (SC) has no effect when viewed from the company's Intellectual Capital. The research contribution is that the value added from intellectual capital will lead to value creation both in terms of assets through Return on assets and capital through Return on Equity which is an important element for the company's financial sustainability.
Co-Authors Abdulloh Mubarok Achmad Irwan Hamzani Adilah Permananingrum Ahmad Hanfan, Ahmad Ahmad Ikhwan Setiawan, Ahmad Ikhwan Anita Himawati Aprilianti, Putri Beni Habibi Catur Wahyudi Catur Wahyudi, Catur Firmansyah, Fahmi Gunistyo Ilmi, Nur Fadilatul Indriani, Titiek Irwan Irwan Jaka Waskito Lestari, Asri Astika Mei Rani Amalia Mohammad Arridho Nur Amin Monalisa Monalisa Monalisa Niken Wahyu Cahyaningtyas Nupus, Hayati Nur, Alny Miladia Prasetyono, Agus Setyowati Subroto Setyowati Subroto Setyowati Subroto Setyowati Subroto Shohifatul Ilmi Susilawati, Agnes Dwita Suwandi Taufiqullah Taufiqullah Taufiqulloh Taufiqulloh Tofik Hidayat Wiyanti , Sari Yanti Puji Astuti Yanti Puji Astutie Yuni Utami Yuni Utami Yunita , Eva Anggra