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All Journal Journal of Accounting Research, Organization and Economics (JAROE)
Endang Ruswanti
Esa Unggul University
Economics, Econometrics & Finance Social Sciences

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Leadership Style, Intellectual Capital, Corporate Social Responsibility and Corporate Performance: A Comparative study between two Indonesian Industries Rilla Gantino; Endang Ruswanti; Taufiqur Rahman
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (857.676 KB) | DOI: 10.24815/jaroe.v2i3.15291

Abstract

Objective – The purpose of this paper is to examine the effect of of leadership style, intellectual capital and corporate social responsibility on performanceDesign/methodology – Data was gathered from two sources. To assess the leadership style, questionnaires were distributed and filled by staff working in sample companies from both. Meanwhile, secondary data collected from financial statements from 2012 to 2018 of each company samples. This study uses census sampling method.Results – The results of this study demonstrated that leadership style has a negative influence on ROA, ROE and Sales Growth for both sector. The intellectual capital has a significant positive influence on ROA, ROE and Sales Growth. Furthermore, in the infrastructure, utilities, and transportation sector, the corporate social responsibility has a negative influence on ROA, a significant positive effect on ROE and not significant on sales growth. Meanwhile, the results from the companies in the basic industries and chemical sectors shows that corporate social responsibility has a negative influence on ROA, ROE and sales growth.Research limitations/implications – A study which compare companies from different industries is still limited. This study focuses on Basic Industry and Chemicals sector and the Infrastructure, Utilities and Transportation Sector in Indonesia, and it is possible that these results are only applicable to the these sector. More research is therefore needed to further understand the contribution of performance to other sectors.Practical Implication - The results are important for management policy development, for example, in terms of prescribing the competences of leadership to enhance firm performance
The Comparison Models of Earning Management, CSR, and Intellectual Capital on Firm Value Moderated by Performance Rilla Gantino; Endang Ruswanti; Agung Mulyo Widodo; Deni Iskandar
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.199 KB) | DOI: 10.24815/jaroe.v5i2.26514

Abstract

Objective – This study aims to compare the effect of earnings management, corporate social responsibility (CSR), and intellectual capital on firm value moderated by performance in two different periods, 2015-2019 (before COVID-19 pandemic) and 2015-2020 (9 months of pandemic).Design/methodology – This Study used two data year groups, from 2015-2019 and 2015-2020 with purposive sampling technique. The population of 5 sectors and 2 sub-sectors of companies listed on the Indonesia Stock Exchange which consists of basic and chemical industry, consumer goods, mining, Infrastructure, Utilities Transportation, various industries (excluding textile and automotive) sector and the Automotive Components, Textile Garment sub-sector.Results – The results show, even though the pandemic lasted 9 months in 2020, the average return on assets (ROA) of the 2015-2020 group decreased, turns out it doesn't have much effect on the strength of ROA to moderate the variable x to y. For 2015-2019 (before COVID-19 pandemic), performance moderates the effect of earnings management, CSR, and intellectual capital on firm value in the textile, automotive and components sub-sectors, various industries, consumer goods sectors and infrastructure and for 2015-2020 (9 months of the pandemic) only textile, automotive and components sub-sectors, various industries, and infrastructure. Partially for 2015-2019, value added intellectual coefficient (VAIC) has a significant effect moderated by performance in the consumer goods infrastructure sector, and automotive, then CSR has a significant effect moderated by performance in the basic industry and textile. Earning management has a significant effect moderated by performance in the basic industry, infrastructure and automotive. The same results for 2015-2020, for earning management. VAIC has a significant effect moderated by performance in consumer goods and infrastructure sector and CSR has a significant effect moderated by performance in textile, basic industry and various industries.Research limitations/implications – This study only uses secondary data for 2015-2019 and 2015-2020 and only uses 5 sectors from 9 sectors and does not compare each sub-sector.Novelty/Originality – This study obtained a comparison of the model of the influence of earnings management, intellectual capital, and CSR on firm value moderated by performance for 5 sectors and 2 sub-sectors.
Co-Authors Deni Iskandar RILLA GANTINO Taufiqur Rahman Widodo, Agung Mulyo