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PENGARUH INTELLECTUAL CAPITAL PADA FINANCIAL PERFORMANCE PERUSAHAAN (Studi Empiris pada Perusahaan Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) Ivan Herdyanto; Mohamad Nasir
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of intellectual capital on corporate financial performance. Independent variable used in this study is intellectual capital which measured by VAIC, while dependent variable are financial performance which consist of Return on Asset, Return on Equity, Asset Turnover and Growth Revenue.Sample of this study is the infrastructure, utilities, and transportation companies which listed in Indonesia Stock Exchange with sample period 2009-2011. Data collected by purposive sampling method. Sample used in this study were 28 companies each year. This study used simple linear regression for data analysis. This result showed that intellectual capital provides a positive and significant influence in Return on Asset, Return on Equity, and Asset Turnover. Intellectual capital don’t have significant influence in Growth Revenue.Overall, this study found that Capital Employed (VACA) gives the most contribution in creating value added and competitive advantages of the company.

ANALISIS PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN IMPLIKASINYA TERHADAP COST OF EQUITY CAPITAL (Studi Pada Perusahaan Sektor Pertambangan dan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 20 Rahmat Putra Martua; Mohamad Nasir
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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The aims of this study were to analyze the impact of corporate governance structure such as accounting financial expertise, managerial ownership, institution ownership, foreign ownership, government ownership, and firm’s financial distress to corporate social responsibility disclosure and to see how it’s implication to cost of equity capital. This study used agency theory and signalling theory as the basic theories. Corporate social responsibility disclosure and cost of equity capital were chosen as the dependent variables because they had been used many times by previous studies. By using the purposive sampling method, samples of 195 firms were selected from public listed in the BEI. The data were analyzed using classical assumption test. Hypotheses were analyzed using the multiple linear regression model and single linear regeression model because this study used two model. The results of this study showed that accounting financial expertise, managerial ownership, institution ownership, foreign ownership, government ownership, and firm’s financial distress had a positif impact towards corporate social responsibility disclosure while foreign ownership, government ownership, and firm’s financial distress had a significant effect. On the other hand, corporate social responsibility disclosure had a negative significant impact towards cost of equity capital. Another variables such as size had positive significant impact towards corporate social responsibility disclosure.

ANALISIS PENGARUH KOMPONEN INTELECTUAL CAPITAL TERHADAP KEPERCAYAAN DAN REAKSI INVESTOR: STUDI KASUS PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewantara Satria Yudha; Mohamad Nasir
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Intellectual capital is recognized as a strategic which gives competitive advantages by corporate resources handling and optimalizing the outcome of intangible and tangible corporate resources. The purpose of this study is to investigate the relation between IC components, and response of investors and investosrs confidence. The Pulic’s Value Added Intellectual Coefficient has been conducted to measure IC and measurement value added and value creation of physical capital, human capital, structural capital and proxy of innovative capital also proxy of relasional capital which are would be the intellectual capital components. This sudy conduct the assumption of the stewardship theory in alternative to value addition according to the stakeholder theory. Data were collected from 2009 – 2010 annual report of 33 listed company on Indonesian Stock Excange which are selected as LQ45. The researchers use the multiple regression to investigate the said relationships. The results does not support the hypothesis that firms’ intellectual capital has a positive impact on investors response (M/B) and investors confidence (CAR) in a modified VAIC method. Furthermore, the result show that Value added capital employed (VACA) positively influences to investors response (M/B), while R&D expenditure has a negatif impact on invesstor response (M/B). The findings show that investors are still consider to physical assets and only focuse on short-term investment performance. Then Advertising Expenditure positively influence investors confidence (CAR).

HUBUNGAN ANGGARAN PARTISIPASI, KECUKUPAN ANGGARAN, KOMITMEN ORGANISASI, MOIWASI DAN KINERJA MANAJERIAL DENGAN MODEL PERSAMAAN STRUKTURAL Mohamad Nasir
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 3 (2009): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research objective is to study the effect of budget adequacy, organizational commitment, and motivation on the relationship between budget participation and managerial performance. Data collection used 201 respondents that managers participate in preparing budget in public listed in Indonesia.and its' colleted by using questionnaire. Data analyzed by using structural equation model. This study found that budget participation have positive influenced on budget adequacy, but negative influence on organizational commitment. Budget participation have positive influenced on motivation but not significant. Budget participation have positive influenced on managerial performance. Budget adequacy have negative on managerial performance. Organizational commitment have positive influenced on managerial performance. Motivation have positive influenced on managerial performance. Budget participation influences on managerial performance directly more significant than through budget adequacy, organizational commitment, and motivation. The future research suggests it can be used by measurement model.Keywords: budget participation, budget adequacy, organizational commitment, motivation, managerial performance, structural equation model.

Pengaruh Partisipasi Dalam Penyusunan Anggaran Terhadap Kinerja Manajerial dan Motivasi Sebagai Variabel Intervening Mohamad Nasir
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 3 (2008): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The research objective is to examine the effect of budget participation on managerial performance and motivation as intervening variable. These respondents involve managers those participate in preparing budget in public manufacturing firms. Data were collected by using random sampling method and analyzed by structural equation model. This research finds that budget participation has positive and significant effect on motivation and managerial performance. Meanwhile motivation has positive and significant effect on managerial performance. This research has limitations. First, the sample of this research is managers that participate in preparing budget. Second, data were analyzed by using path analysis that has limitation. So, future research suggests by using simultaneous equation to eliminate errors. This model is called structural equation model.

Promoting Regional Strategic Area of Environmental for the Protection of Essential Ecosystem Areas in East Kalimantan Mohamad Nasir
Jurnal Mulawarman Law Review Vol 9 No 2 (2024): Mulawarman Law Review
Publisher : Faculty of Law, Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/mulrev.v9i2.1602

This article investigates the legal framework of Essential Ecosystem Areas (EEAs) within Indonesian legislation and the regional government's authority to regulate EEAs to preserve and protect the essential ecosystem in its jurisdiction. By employing a normative juridical approach, this research found that the EEA is regulated in sectoral regulations, such as conservation, environmental, forestry, spatial planning, marine, and regional government, which give inconsistencies and legal gaps and can create legal uncertainty. This study also identified that district or city governments could protect and manage EEAs by stipulating an EEA as the strategic area of environmental (KSLH) or protected area through a decree, subsequently incorporating it into the spatial planning of the regency or city. Additionally, the regional government has the authority to provide policies regarding EEAs governance and institutional management, thereby establishing a comprehensive legal framework for the EEAs.

Implication of Coal Mining Permit Governance to Environmental Degradation in East Kalimantan Mohamad Nasir
Jurnal Mulawarman Law Review Vol 7 No 2: Mulawarman Law Review - December 2022
Publisher : Faculty of Law, Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/mulrev.v7i2.922

This article analyzes the regulation dynamics regarding coal mining permit governance and its impact on environmental degradation. This paper addresses two main issues. First, it explores the dynamics of coal mining regulations and to what extent they create legal uncertainty in coal mining permit governance. Second, it investigates the implications of the legal uncertainty to the environmental damage around the mining sites. The findings demonstrate that two factors have driven policies and laws in the coal mining sector for over a decade. First, coal mining legislation relates to other industries such as the environment, forestry, spatial planning, and regional governance. Besides, the regulations are multi-level, where the authority lies with the central, provincial, and district/city governments. The second is legislative capture, where licensing legal norms are "co-opted" by particular economic interests. Such policies and laws dynamics lead to uncertainty in the permit governance of the coal mining sector. Further, the legal uncertainty that makes a permit has failed to control coal mining activities and protect citizens' access to a good and healthy environment. On the contrary, permit demonstrated the opposite role: becoming a legal instrument that drives environmental damage and pollution.

Promoting Regional Strategic Area of Environmental for the Protection of Essential Ecosystem Areas in East Kalimantan Mohamad Nasir
Jurnal Mulawarman Law Review Vol 9 No 2: Mulawarman Law Review - December 2024
Publisher : Faculty of Law, Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/mulrev.v9i2.1602

This article investigates the legal framework of Essential Ecosystem Areas (EEAs) within Indonesian legislation and the regional government's authority to regulate EEAs to preserve and protect the essential ecosystem in its jurisdiction. By employing a normative juridical approach, this research found that the EEA is regulated in sectoral regulations, such as conservation, environmental, forestry, spatial planning, marine, and regional government, which give inconsistencies and legal gaps and can create legal uncertainty. This study also identified that district or city governments could protect and manage EEAs by stipulating an EEA as the strategic area of environmental (KSLH) or protected area through a decree, subsequently incorporating it into the spatial planning of the regency or city. Additionally, the regional government has the authority to provide policies regarding EEAs governance and institutional management, thereby establishing a comprehensive legal framework for the EEAs.

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