Article Per Year (5 Year)
p-Index From 2021 - 2026
0.882
P-Index
This Author published in this journals
All Journal INFERENSI Among Makarti JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Global Financial Accounting Journal ADDIN Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks AJAD : Jurnal Pengabdian kepada Masyarakat eJEBA
Nur Hisamuddin
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jember
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Global Financial Accounting Journal

 1 
The Effect of Intellectual Capital on Company Value in Industries Affected by Covid-19 Fatmasari, Yuli; Hisamuddin, Nur; Wardhaningrum, Oktaviani Ari
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.7456

Abstract

Purpose - This study aims to examine the effect of intellectual capital on company value in industries affected by covid-19 and to examine whether there are differences in intellectual capital between the two industries affected by covid-19. Research Method - This research is quantitative research. The sample was selected based on a purposive sampling technique with certain criteria. After the sample selection process was carried out, it resulted in 62 total data samples obtained from 18 hotel, restaurant, and tourism industry companies and 13 health industry companies. The data covers the period from 2020-2021. The data analysis technique used is descriptive statistics with simple linear regression and different independent sample t-tests. Findings - The results of the simple linear regression test show that intellectual capital has a significant effect on firm value. The results of the independent sample t-test show that there are differences between intellectual capital in the hotel, restaurant, and tourism industry and the health industry. Implication - Company value is a representation of the state of a company, where potential investors will give a special assessment related to the good and bad performance of the company. Nevertheless, investors should consider the company’s intellectual capital too. Moreover, result of this research shows that the Covid-19 outbreaks make a significant difference to company value. Investors should take this into a concern in deciding investment decision. Keywords: Intellectual Capital, Company Value, Covid-19
Co-Authors A, Andi Adhimatur Rohma Salsabila Agung Budi Priatmono Agung Budi Sulistiyo Ahmad Ahsin Kusuma Mawardi Ahmad Roziq Andhi Dwi Prastyo Andi A Arif Hidayatullah Bunga Maharani Dania S, Septarina Prita Debby Ismira Dizzy Asrinda Siswi Ramadhani Eka Ayu Hilda Pricilia Eka Ayu Hilda Pricilia, Eka Ayu Hilda Elsa Eldista Fathur Adrianto Fatmasari, Yuli Hendrawan Santosa Putra Indah Purnamawati Indah Purnamawati Ismira, Debby Iva Hardianti Sholikha Laurentia Florella Mulyadi M. Yayang Tirta K M. Yayang Tirta K, M. Yayang Mega Juli Yati Mochammad Dwi Rizky Muhammad Faqih Hakim Muhammad Shulthoni Muhammad Wahyu Nining Ika Wahyuni Oktaviani Ari Wardhaningrum Prastyo, Andhi Dwi Priatmono, Agung Budi Prudence Adhiba Pramesti Sukokaryo Regyta Nuraini Ririn Irmadariyani Sholikha, Iva Hardianti Siti Fitriyati Muzayyanah Siti Maria Wardayati Tika Wahyu Puspita Tika Wahyu Puspita, Tika Wahyu Triana Novitasari Ulfa, Kisani Daniyah Umi Nur Laili Wasito Wasito