Amilia Paramita Sari
Faculty of Economic, Batanghari University

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Journal : EKONOMIS : Journal of Economics and Business

Peran Kepemilikan Asing, Leverage dan Profitabilitas Terhadap Pengungkapan Coorporate Social Responsibility Perusahaan Amilia Paramita Sari
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.008 KB) | DOI: 10.33087/ekonomis.v4i1.132

Abstract

This research seeks to verify and explain the role foreign ownership, leverage, and profitability to Disclosure of Coorporate Social Responsibility. While the method used is a method of multiple linear regression analysis. The data used in this study is time series period from January 2014 to December 2018. Studies find that simultaneously shows a significant effect about 31% foreign ownership, leverage, and profitability impact on the disclosure of coorporate social responsibility to manufacturing company in Bursa Efek Indonesia. It was found that a significant effect on disclosure of coorporate social responsibility is foreign ownership and leverage, whereas profitability has no significant influence. 
Pengaruh Intellectual Capital terhadap Kinerja Keuangan pada PT. Bank Rakyat Indonesia dan PT. Bank Negara Indonesia Amilia Paramita Sari
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.402

Abstract

This research aims to test the influence of intellectual capital on the performance of the company. Intellectual Capital is measured by the VAIC method which has three variables namely Value Added Capital Employed, Value Added Human Capital and Structural Capital Value Added, while the company's performance is measured using Return on Assets. This study uses PT. Bank Rakyat Indonesia and PT. Bank Negara Indonesia data during the period 2015-2020. The analysis method used is regression analysis. The results of this study prove that only Value Added Human Capital and Structural Capital Value Added have a significant positive effect on Return on Assets. The Value Added Capital Employed has no effect on Return on Assets. This shows that PT. Bank Rakyat Indonesia and PT. Bank Negara Indonesia still rely on their physical assets as measured by physical capital followed by human capital in creating added value for the company which ultimately has an impact on improving bank performance.