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All Journal Jurnal Akuntansi & Auditing Indonesia AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) EQIEN - JURNAL EKONOMI DAN BISNIS Journal on Education Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Journal of Accounting and Finance (JAF) Innovative: Journal Of Social Science Research Journal of Innovative and Creativity
Mursalim Mursalim
Universitas Muslim Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : AkMen JURNAL ILMIAH

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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Muhammad Nur Fitra; Mursalim Mursalim
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

Aim of the research to investigate the relation between Intellectual Capital (IC) which based on company resources (is Capital Employee, Human Capital, and Structural Capital) against to financial performance analyze through profitability rasio ROA (Return on Asset). The population in this research consist of 43 Banks. Sample determination of this research based on certain characteristics was based on publication of minimum financial statement for 4 years (2013-2016), listed on BEI for the last 4 years and total assets with value above 100 trillion rupiah. The data is processed by interpretation bank financial statement based on the VIAC formula (Pulic, 2000). The data were analyzed by using multiple regression through SPSS program vers. 21. The result of this research was indicate that Human Capital, Structural Capital and Capital Employee as simultaneously have significant impression to Return On Asset valueable. As for partially the Capital Employee is the only things from the third variabel dependent was have an signficant impression to Return On Asset Value in Banking Companies.
Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Tri Nur Astuti; Mursalim Mursalim; Ummu Kalsum
AkMen JURNAL ILMIAH Vol 17 No 4 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v17i4.1188

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) on Company Value and Profitability and how the impact of disclosure of Corporate Social Responsibility (CSR) on firm value through Profitability as an Intervening Variable. This study uses a sample of mining companies listed on the Stock Exchange and uses a purposive sampling technique. This research is quantitative. The data used is secondary data and uses data collection methods, namely documentation and literature. A study conducted using Partial Least Square (PLS) shows that Corporate Social responsibility has a negative and insignificant effect on firm value. Corporate Social responsibility has a positive and significant impact on Profitability, and Profitability has a negative and little impact on Firm Value and Profitability can mediate Corporate Social responsibility on Firm Value as an intervening variable
Co-Authors Abbas Selong Agus Priyono Amrullah Amrullah Andi Nurwahyuni Andi Nurwana Basri Modding Creschenthum Srimariastuti Boroh Eka Santi Oktavia Hajering Mude Hamzah Ahmad Ilyas Ali Jhusi Andriani Julianty Sidik Tjan Junaid, Asriani Junaiddin Zakaria Lestari Wahyuni Masdar Masud Muhammad Nur Muhammad Nur Fitra Muhammad Su'un Muhammad Su'un Muhammad Syafii A. Basalamah Mustadir Mustadir Muthahharah Syahidah Noor Illah Adzillah Nur Afiah Usman Nurul Arfiah Hasibullah Suzanna Rosario Sinaga Tri Nur Astuti Ummu Kalsum Wahyu Suriyasti Yusriana Sri Ana