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Julita, Julita
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Transportation

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Intellectual Capital dan Investment Decisions: Peran Mediasi Annual Report Readability pada Badan Usaha Milik Negara di Indonesia Julita; Desmiyawati; Deby Kurnia; Rio J.M Marpaung; Luthfi iznillah, Muhammad; Sandi Pratama; Pramesti Wisa Zerfi
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10111

Abstract

This study aims to analyze the effect of Intellectual Capital (IC) on investment decisions with Annual Report Readability (AnRR) as a mediating variable. The study employs a quantitative approach with a research sample consisting of 20 non-financial state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2018–2023 period. A census sampling technique was applied, and secondary data were obtained from annual reports available through the IDX and the companies’ official websites. Data analysis was carried out using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that IC has a significant effect on investment decisions, highlighting the importance of intellectual asset management in attracting investors. Conversely, AnRR does not have a significant effect on investment decisions, either directly or indirectly, in mediating the relationship between IC and investment decisions. Similarly, ROA and leverage were found to have no significant influence.
Co-Authors Abdurrahman, Rezi Ades Kurnia Aisia Aurora Andreas Andreas Arifah Hanum Aulia, Putri Desmiyawat, Desmiyawat Desmiyawati Desmiyawati Desmiyawati Desmiyawati Desmiyawati, Desmiyawati Diah Septia Ningrum Fatimah Azzahra Gabyvia Septiyani Harahap, Ilham Akbar Hutabarat, Roy Hendra Izzara, Aidura Karina Andini, Frini Kennedy Kennedy Kurnia, Deby Liana Siregar Meilda Wiguna Muhammad Dzaky Muhammad Luthfi iznillah Mustafa Ramadhan S Nabila, Kania Nasrizal, Nasrizal Nenik Marianti Nita Wahyuni, Nita Novie Putri Rahmadhany T Nur aini Nur Azlina nur azlina Nur, Azlina Pipin Kurnia Pramesti Wisa Zerfi Rafly Sulaiman Raihana Lutfiah Rin Raja Abelda Gusnawati Rasuli Rasuli Restu Agusti Restu Agusti Ridha Fajri Rio J.M Marpaung Rio Steven Risa Mulyani Riska Natariasari Rita Anugerah Sandi Pratama Shintia Intan Permatasari Sofia Gusmartina Sri Hayani Suci Nurulita Syura, Bani Taufeni Taufik Ulfa, Zulia Vanessa Alya A. S Vince Ratnawati Vinta, Lovika Yesi Mutia Basri Yuneita, Anisma Yusralaini Yusralaini, Yusralaini