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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Pendidikan Ekonomi (JURKAMI) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) EDUKATIF : JURNAL ILMU PENDIDIKAN Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Proaksi Aksara: Jurnal Ilmu Pendidikan Nonformal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) E-JURNAL AKUNTANSI Jurnal Akuntansi
Aurora Angela
Universitas Kristen Maranatha
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Pendidikan Ekonomi (JURKAMI)

 1 
PENGARUH INTELLECTUAL CAPITAL, COST OF CAPITAL, DAN WOMEN ON BOARD TERHADAP NILAI PERUSAHAAN SEKTOR TEKNOLOGI DI INDONESIA Cahyadi, Andreas; Angela, Aurora
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 10, No 1 (2025): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v10i1.4413

Abstract

The technology industry is a strategic sector that contributes significantly to the global economy. This study aims to analyze the effect of intellectual capital, cost of capital, and female representation on the board of directors on the value of technology companies in Indonesia. This research using technology industry listed on the Indonesia Stock Exchange for the 2019-2023 observation period. The variables used were intellectual capital with VAIC proxies, cost of capital with WACC proxies, and the percentage of women on the board of directors. The hypothesis test uses multiple linear regression. The results of the study indicate that intellectual capital has a significant positive effect on firm value, while cost of capital has a negative but insignificant effect. In addition, female representation on the board of directors significantly increases firm value, reflecting the contribution of gender diversity in strategic decision making. The recommendations of this study are optimal intellectual capital management, reducing the cost of capital, and increasing female representation on the board of directors as a strategy to improve the competitiveness and sustainability of technology companies.
PENGARUH GREEN ACCOUNTING, KINERJA LINGKUNGAN, DAN WOMAN ON BOARD TERHADAP NILAI PERUSAHAAN Zega, Yesica Cahayani Kristina; Angela, Aurora
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 10, No 2 (2025): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v10i2.4971

Abstract

This study is based on the increasing popularity of environmental problems and equal treatment for women, as well as the importance of non-financial information disclosure in improving corporate value.  This study will look at the impact of green accounting, environmental performance, and women on boards on firm value in the energy industry listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023, 84 research data samples were obtained. Multiple linear regression was used to examine the impact of the variables green accounting, environmental performance, and women on board on the value of the company. The findings indicated that while green accounting and having women on board had no discernible impact on firm value, environmental performance did. Although the adoption of green accounting and the presence of women on the board of directors have had a significant impact on raising company value, this research suggests that investors and the general public have greater trust in businesses that perform well in terms of the environment. This study has significant ramifications for businesses looking to improve inclusive governance and increase environmental transparency.
PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA Angela, Aurora; Evania, Fernetta
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 9, No 3 (2024): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v9i3.3824

Abstract

Food and beverages (FnB) as primary needs are the reasons underlying the stability of companies in the food and beverage subsector, with high levels of demand. These two factors make the FnB industry appear attractive and promising. With many FnB companies offering their shares, analysis and caution are required when making investment decisions. There are many elements that potential shareholders can consider when making investment choices. Some of them include paying attention to the company's financial ratios and dividend strategies, which can affect stock prices. Examining financial ratios is one method to determine this. The aim of this study is to find out how stock prices are affected by the Price to Earnings Ratio (PER), Dividend Payment Ratio (DPR), Return on Assets (ROA), and Return on Equity (ROE). This research was conducted on food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Multiple linear regression was used to test the hypotheses in this review. According to the findings, stock prices are influenced by ROE and PER, but not by ROA or DPR.
Co-Authors Barnabas Tridig S. Cahyadi, Andreas Candra Sinuraya Christine Dwi Karya S Christine Dwi Karya Susilawati Cristian Jovi Eddy, Endah Purnama Sari Eiren Eunike Elyzabet Indrawati Marpaung Erna - Evania, Fernetta Hartono, Linova Angesti Ilham Pranata Joni Joni Kambono, Herman Kristiawan, Allen Lauw Tjun Tjun Lina Anatan Livia Yonathan M. Sienly Veronica Maria Natalia, Maria Meiliu, Helen Meilyani, Meilyani Meythi, Meythi Monalisa, Yani Nindy Tanison Nunik Lestari Dewi Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Prayogo, Enny Ray Krismawan Riki Martusa Rini Handayani Rini Handayani Sunardi Indrawan Tan Kwang En Vinny Stephanie Hidayat Wijaya, I Nyoman Agus Yuliana Gunawan Zega, Yesica Cahayani Kristina