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PENGARUH INTELLECTUAL CAPITAL TERHADAP MARKET PERFORMANCE DIUJI DENGAN MENGGUNAKAN METODE PLS: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI 2008-2012 Mustofa, Fauzi; Minar Savitri, Dhian Andanarini
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.224 KB) | DOI: 10.36694/jimat.v5i2.80

Abstract

Intellectual capitalis recognizedas a strategic asset that provides acompetitive advantage to the organization for superior performance in themodern era of the knowledge-based economy. This study aimed to examinethe effect of the components of the Intellectual Capital (VAICTM) to marketperformance is proxied by TVA , CAR and MtBV.The Value Added Intellectual Coefficient (VAICTM) methode is used tomeasure ofIntellectual Capital. This study uses data from 120 publicly listedcompanies in Indonesian Stock Exchange between the years 2008 to 2012. Itis an empirical study using Partial Least Square (PLS).The results show that: Intellectual Capital influences positively to marketperformance. Its prove that manufacturing companies in Indonesia have beenmanaging knowledge assets well so its important role in the formation ofadded value and contribute to the improvement of company's marketperformance.
PERAN TATA KELOLA PERUSAHAAN SEBAGAI PEMODERASI GREEN ACCOUNTING, KINERJA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Kurniati, Septia; Minar Savitri, Dhian Andanarini
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18052

Abstract

Environmental damage is often caused by nature, besides it can also be due to human intervention such as industrial activities that often neglect the impact on the surrounding environment. The aim of this research is to identify and analyse how corporate governance affects corporate performance, environmental performance, and size of the company. Thro 2019-2022, there were 143 samples of companies in the sub-sector of food and food materials sales, baverage, and process food. In this study, the double linear regression analysis was performed using the SPSS program version 25. There were 39 companies that met the criteria for the research, so sampling was selected purposively. Analysis results show that green accounting does not have a significant impact on corporate performance; however, corporate size and environmental performance have a positive and significant effect on financial performance; and corporate governance has the capacity to improve environmental accounting, and the size of an enterprise on its performance.
KEBERLANJUTAN KINERJA UMKM KOTA SEMARANG MELALUI LITERASI KEUANGAN, TEKNOLOGI INFORMASI, GREEN INNOVATION, DAN STRUKTUR MODAL Utomo, Teguh Margo; Savitri, Dhian Andanarini Minar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5540

Abstract

Penelitian ini bermaksud menganalisis pengaruh literasi keuangan, teknologi informasi, green innovation, dan struktur modal terhadap kinerja UMKM di Kota Semarang. Populasi yang digunakan berada di Kota Semarang dengan jumlah 30.024 pelaku UMKM. Teknik sampling dijalankan dengan prosedur slovin, yang membuahkan 100 responden sebagai sampel studi. Interpretasi data atas studi ini dijalankan beberapa tahap, termasuk analisis deskritif, uji kualitas data, dan uji hipotesis. Interpretasi data memakai metode regresi linear berganda. Hasil studi mengindikasikan bahwasanya penegtahuan keuangan serta struktur modal memengaruhi kinerja UMKM secara signifikan, akan tetapi teknologi informasi dan green innovation tidak memengaruhi kinerja UMKM.
Pandemi Covid 19: Pengaruh Cash Holding Di Perusahaan Sektor Real Estate Dan Properti Azizah, Isna; Savitri, Dhian Andanarini Minar
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the effects of growth opportunity, cash flow, capital expenditure, and dividend payout on cash holding during the covid 19 pandemic in real estate dan property sector companies. Research period 2020 to 2022. This study uses a purposive sample technique and multiple regression analysis with SPSS version 21. The result indicate that dividend payout has significant positive effect on cash holding, while growth opportunity, cash flow, dan capital expenditure have no effect on cash holding