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All Journal Journal of Applied Finance & Accounting Journal The Winners Journal of Applied Data Sciences
Ang Swat Lin Lindawati, Ang Swat Lin
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Intellectual Capital Effect, Financial Performance, and Firm Value: An Empirical Evidence from Real Estate Firm, in Indonesia Deniswara, Kevin; Uyuun, Ratu Marwaah Firhatil; Lindawati, Ang Swat Lin; Willnaldo, Willnaldo
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 20, No 1 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i1.5500

Abstract

This research aimed to analyze the impact of intellectual capital towards the firm’s financial performance and firm’s value. Intellectual capital was measured by Value Added Intellectual Capital (VAIC) which has three components, such as Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). Firm’s financial performance and firm’s value were measured by Return on Assets (ROA), Return on Equity (ROE), Revenue Growth (RG), and Tobin’s Q ratio. There were 102 observations of Property and Real Estate company sector listed in Indonesia Stock Exchange period 2014-2016 that was analyzed using the linear regression method. The results show that VAIC has a significant impact towards financial performance and firm’s value, except revenue growth, which means that the firm’s ability to generate value added and also profit with total assets and equity increase if IC is managed properly. Therefore, VACA is the only component of VAIC that has a significant impact towards financial performance and firm’s value, except RG which means that the capital employed is already managed properly.
ANALYSIS OF CAPITAL MARKET REACTION BEFORE AND AFTER SUSTAINABILITY REPORTING AWARD Lindawati, Ang Swat Lin; Setyaningrum, Sandra; Mulyawan, Archie Nathanael; Meiryani, Meiryani
Journal of Applied Finance and Accounting Vol. 10 No. 2 (2023): Publish on December 2023
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v10i2.9894

Abstract

The attention of investors and potential investors to environmental and economic reporting social issues is increasing along with the number of environmental cases that occur in Indonesia. Companies that win the Indonesia Sustainability Reporting Award will boost the company's image in the eyes of the public because it has won an award which prioritizes harmony between economic, social and environmental aspects. The purpose of this study was to analyze the reaction of the capital market before COVID-19 in companies that Achieved the Sustainability Reporting Award around the announcement date Sustainability Reporting Award in 2015-2019 (the period before COVID-19), measured using abnormal return and trading volume activity. This study will provide data and information regarding the capital market reaction period before covid 19 which it will use for further research related to the efficiency capital market hypothesis. The period that is used in this research is D-5 (before the announcement) and D + 5 (after the announcement). This study used the data from Yahoo Finance Secondary, such as adjusted closing stock price and closing price of JCI. Samples were selected by purposive sampling method so that the samples Obtained were 53 companies. The analytical method used in this observation is a paired sample t-test using SPSS 20 software. The results of this study indicate that there are no significant differences in abnormal return and trading volume activity between the period prior and the period after the announcement.
Palm Oil Industry Dynamics: Assessing P/B Ratios of Indonesian Palm Oil Companies through Palm Tree Profile, Average FFB Yield, and Palm Oil Extraction Rate Hadi, Nixxen Dimitri; Handoko, Bambang Leo; Lindawati, Ang Swat Lin; Sarjono, Haryadi
Journal of Applied Data Sciences Vol 6, No 1: JANUARY 2025
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v6i1.483

Abstract

The primary objective of this paper is to explore the impact of palm tree profile (age), Fresh Fruit Bunch (FFB) yield, and Oil Extraction Rate (OER) on the Price-to-book (P/B) ratio of Indonesian palm oil companies listed on the Indonesia Stock Exchange (IDX) with return on equity (ROE) as a mediating variable. This study is important because it explores the variables that affect business valuations in a vital industry that employs more than 16 million people and generates huge export earnings, significantly supporting the Indonesian economy. Multiple linear regression is used in a quantitative analysis of secondary data gathered from the financial statements and annual reports of 15 palm oil enterprises from 2013 to 2023. The results show a strong positive relationship between OER and FFB yield with the P/B ratio, indicating that increased operational productivity and efficiency raise firm values. Specifically, the regression analysis revealed that each percentage point increase in OER is associated with a 0.1546 increase in the P/B ratio (p 0.001), and each unit increase in FFB yield contributes to a 0.1013 increase in the P/B ratio (p 0.001). On the other hand, the P/B ratio is negatively impacted by palm tree age, suggesting that older palms are less productive, with a coefficient of -0.1035 (p 0.001). The relationship between productivity ratio and valuation was also shown to be influenced by Return on Equity (ROE), which was identified as a mediating variable. The findings suggest that enhancing internal factors, such as plantation management and mill efficiency, can improve company valuation. It is recommended for future research to use larger sample sizes and longer observation periods to confirm these findings and explore additional variables.
Co-Authors Bambang Leo Handoko, Bambang Leo Deniswara, Kevin Hadi, Nixxen Dimitri Haryadi Sarjono Meiryani, Meiryani Mulyawan, Archie Nathanael Setyaningrum, Sandra Uyuun, Ratu Marwaah Firhatil Willnaldo, Willnaldo