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All Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Trends Economics and Accounting Research
Yuni Shara
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Faktor Internal terhadap Return Saham Perusahaan Farmasi di Indonesia Tahun 2020-2024 Oktafiana Akmal; Yuni Shara
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.2105

Abstract

Stock return is an important indicator that reflects the level of profit earned by investors. However, fluctuations in stock returns are often influenced by several internal company factors that are not fully understood comprehensively. This study aims to examine the effect of profitability, liquidity, company size, board size, and net income on stock returns in pharmaceutical companies in Indonesia during the period 2020-2024. To solve these problems, a quantitative approach is used with multiple linear regression methods. The data analyzed comes from the financial statements and stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange, with a total sample of 11 companies with a 5-year observation period. This study used multiple linear regression analysis using IBM SPSS 27. The results showed that at a significant level of 95%, it could not be concluded that liquidity, profitability, net worth, and board size had a partial effect on stock returns. However, at the same level of significance, it can be concluded that company size has a partial effect on stock returns. Simultaneously, at the 95% significance level, liquidity, profitability, net worth, firm size, and board size have an effect on stock returns. Profitability, liquidity, company size, board size, and board of directors size have an effect on stock returns. Profitability, liquidity, company size, board size, and net income simultaneously have an Adjusted R Square of 27.2%, which highlights the fact that there are other variables not included in this study that have an influence on stock returns. This research provides insight to investors and company management that company size is an important factor in making investment decisions.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Bank Syariah di Indonesia Yuni Shara
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 2 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i2.1286

Abstract

This study aims to analyse the effect of Intellectual Capital on the financial performance of Islamic banks in Indonesia. This study uses a quantitative approach with the Value Added Intellectual Coefficient (VAIC™) model to measure three main elements: Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE). This study was conducted by collecting data from the financial statements of Islamic banks in Indonesia during the 2019-2022 period, involving 12 Islamic banks registered with the Financial Services Authority (OJK) as samples. The analysis method used is regression analysis with the Partial Least Squares (PLS) approach to test the relationship between Intellectual Capital and Return on Assets (ROA) as an indicator of financial performance. The analysis shows that Intellectual Capital has a positive and significant effect on financial performance. Human Capital Efficiency has the greatest influence on financial performance, followed by Capital Employed Efficiency and Structural Capital Efficiency. The findings confirm that investment in human capital and efficient management of organisational structures play an important role in improving financial performance. This study provides an important contribution in understanding the role of Intellectual Capital in the Islamic banking sector, as well as practical implications for bank management to improve efficiency and financial performance through intellectual capital development. The results of this study can provide recommendations for Islamic bank management regarding the importance of effective intellectual capital management to achieve optimal financial performance.
Co-Authors Oktafiana Akmal