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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business AFEBI Accounting Review Bima Journal : Business, Management and Accounting Journal Jurnal Akuntansi
Nikmah Nikmah
University of Bengkulu
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Intellectual Capital, Firm Value, and Financial Performance Aida Irsyahma; Nikmah Nikmah
AFEBI Accounting Review Vol 1, No 1 (2016)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.917 KB) | DOI: 10.47312/aar.v1i01.24

Abstract

The ownership of intangible assets especially intellectual capital has becoming more important in this modern era where technology and knowledge have significant roles in company operating activities. The objective of this study is to examine the effect of intellectual capital on firm value and financial performance as intervening variable. The sample in this study is the banking sector listed in Indonesia Stock Exchange between 2011-2014 and 15 banks become samples in this study. The data was analyzed using the path analysis method with SPSS.The test result shows that intellectual capital has a positive effect on firm value, intellectual capital has a positive effect on financial performance, financial performance has a positive effect on firm value, and financial performance proved to intervene the relationship between intellectual capital and firm value.Keywords: Financial Performance, Firm Value, Intellectual Capital
Intellectual Capital, Firm Value, and Financial Performance Aida Irsyahma; Nikmah Nikmah
AFEBI Accounting Review Vol. 1 No. 1 (2016): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v1i01.24

Abstract

The ownership of intangible assets especially intellectual capital has becoming more important in this modern era where technology and knowledge have significant roles in company operating activities. The objective of this study is to examine the effect of intellectual capital on firm value and financial performance as intervening variable. The sample in this study is the banking sector listed in Indonesia Stock Exchange between 2011-2014 and 15 banks become samples in this study. The data was analyzed using the path analysis method with SPSS.The test result shows that intellectual capital has a positive effect on firm value, intellectual capital has a positive effect on financial performance, financial performance has a positive effect on firm value, and financial performance proved to intervene the relationship between intellectual capital and firm value.Keywords: Financial Performance, Firm Value, Intellectual Capital
Intensity, Profitability and Disclosure of Biological Assets of Agricultural Companies Nikmah Nikmah; Muhammad Taufik; Fitrawati Ilyas
Jurnal Akuntansi Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.1.51-62

Abstract

The agricultural sector is a sector that plays an important role ini the Indonesian economy because Indonesia is an agriculture country. In agriculture companies, biological asset are part of the company’s assets. This study examines the effect of biological asset intensity and profitability on the disclosure of biological assets of agriculture companies. This study was tested using multiple regression analysis. The sample used in this study is agricultural companies listed on the Indonesia Stock Exchange in 2018-2020. The data in this study is obtained from secondary source i.e. www.idx.com. The results of this study show the intensity of biological assets has a positive effect on the disclosure of biological assets and profitability does not have a positive effect on the disclosure of biological assets.
Stock Risk as a Moderator in the ESG-Return Relationship: Evidence from the Indonesian Capital Market WAHFI ZULI; Berto Usman; Nikmah Nikmah
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1439-1448

Abstract

Purpose: This study analyses the influence of Environmental, Social, and Governance (ESG) performance on stock returns, with stock risk—measured by volatility—introduced as a moderating factor. Methodology: Using a sample of 33 companies listed in the IDX ESG Leaders and SRI-KEHATI indices between 2021 and 2023, ESG data were derived from the CESGS Universitas Airlangga dataset, returns were calculated through capital gains, and volatility was estimated from standard deviations of monthly returns. Panel regression with a Fixed Effect Model was employed. Results: Findings demonstrate that ESG performance negatively affects stock returns, and this negative impact intensifies in conditions of higher volatility. Findings: These results suggest that investors in Indonesia prioritise short-term financial risk over sustainability credentials, which weakens the signalling role of ESG. Novelty: This research introduces volatility as a moderator in the ESG–return nexus and provides evidence from ESG-specific indices in Indonesia (IDX ESG Leaders and SRI-KEHATI). Originality: The research highlights the Indonesian market context, showing that ESG has not yet emerged as a positive driver of stock returns. Conclusion: The study highlights that ESG in emerging markets requires stronger regulatory support and enhanced disclosure to translate sustainability practices into financial value.. Type of Paper: Research article.
Faktor Penentu Volatilitas Harga Saham pada Perusahaan Sektor Energi di BEI Sari Puspita Dewi; Nikmah Nikmah
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 1 (2025): June 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.01.16146

Abstract

This study aims to analyze the effect of exchange rates, interest rates and dividend policies on stock price volatility in energy sector companies listed on the IDX during the 2021-2023 period. The sample was selected using purposive sampling method, consisting of 32 companies. Data analysis was carried out using multiple linear regression. The results showed that exchange rates have a negative effect on stock price volatility, interest rates have a positive effect on stock price volatility, while dividend policy has no effect on stock price volatility. These findings emphasize the importance of considering external factors such as exchange rates and interest rates in making investment decisions in the energy sector.
Co-Authors Aida Irsyahma Berto Usman Fitrawati Ilyas Muhammad Taufik Sari Puspita Dewi WAHFI ZULI