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All Journal Diponegoro Journal of Accounting Mulawarman Law Review Media Riset Akuntansi Auditing & Informasi
Mohamad Nasir
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Journal : Diponegoro Journal of Accounting

 1 
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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Abstract

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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Abstract

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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Abstract

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).
Co-Authors Dewantara Satria Yudha Ivan Herdyanto Rahmat Putra Martua