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All Journal UG Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Gadjah Mada International Journal of Business Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Muara Ilmu Ekonomi dan Bisnis Revitalisasi : Jurnal Ilmu Manajemen Ilomata International Journal of Tax and Accounting Jurnal Scientia Management and Accounting Expose Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis ASEAN Marketing Journal Eduvest - Journal of Universal Studies International Research Journal of Business Studies
Arief Wibisono Lubis
Department Of Management Faculty Of Economies And Business Universitas Indonesia
Aerospace Engineering Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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Journal : syntax literate jurnal ilmiah indonesia

 1 
The Role of the Ceo's Educational Background on the Relationship Between Intellectual Capital and Performance Among Indonesian Listed Banks Samantha Agnesia Lidya Br. Gultom; Arief Wibisono Lubis
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v8i12.14101

Abstract

The transition from a physical resource-based economy to a knowledge-based economy has encouraged researchers to look for new ways to measure intangible assets such as intellectual capital. This study tests and analyzes the effect of intellectual capital on company performance and the role of educational background in the influence of intellectual capital on the performance of banking companies listed on the Indonesian stock exchange for the period 2018-2022. This study uses secondary data obtained from the official website of the sample company. The number of samples in this study was 47 banks listed on the Indonesian Stock Exchange (IDX). The value-added intellectual coefficient (VAIC) method was used to measure the added value of intellectual capital. This study uses quantitative methods with panel data regression to analyze the effect of intellectual capital on company performance and the effect of managing directors’ educational background on the relationship between intellectual capital and company performance. These findings show how IC elements of intellectual capital affect financial performance. We discover that IC improves the ROA and ROE of Banking Companies Listed in Indonesia, data analysis results indicate that the educational background of the managing director has a varying impact on the relationship between intellectual capital (IC) and company performance, as measured by return on assets (ROA) but not to return on equity (ROE). To the best of the author’s knowledge. This is the first empirical study to evaluate the Role of a CEO's educational background in affecting Intellectual Capital in the performance of banking companies listed in Indonesia.
Earnings Management, Tax Avoidance, and Profitability Among MNC’s in Indonesia Veronica, Angela; Lubis, Arief Wibisono
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i6.15718

Abstract

The study examines the influence of earnings management and tax avoidance on the profitability of parent multinational companies in Indonesia, except the financial sector, actively listed on the Indonesia Stock Exchange during the research period. The research period used in this study starts from January 1, 2019, to December 31, 2022. The research results were processed using panel data regression, the best model regression was random effect model. One independent variable, earnings management, was found not to significantly affect profitability. However, the study found that the level of tax avoidance has a positive and significant impact on company profitability. The size of the board of commissioners' independence as a moderating variable did not strengthen or weaken the independent variables simultaneously or partially against company profitability, but independence board of commissioners could significantly affect on profitability as independent variables. This is a quantitative research with hypothesis testing. The implications of this study state that there is a high tax aggressiveness in Indonesia due to the actions of multinational companies in global transactions, thus recommending that the government further evaluate current international tax policies.
Peran Moderasi Tingkat Pendidikan Direktur Utama dalam Pengaruh Likuiditas, Solvabilitas dan ESG Terhadap Kinerja Operasional Perusahaan Dovanov, Raymond; Lubis, Arief Wibisono
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i9.16217

Abstract

Penelitian ini menguji pengaruh rasio likuiditas, solvabilitas, dan skor ESG terhadap kinerja operasional perusahaan di ASEAN serta memeriksa moderasi oleh tingkat pendidikan Direktur Utama. Data dari perusahaan non-keuangan di ASEAN pada 2018-2022 yang diperoleh dari database Refinitiv Eikon dan data publik lainnya. Analisis data digunakan dengan pendekatan deduktif ke induktif dan teknik analisis regresi data panel. Temuan menunjukkan dampak positif yang signifikan dari likuiditas dan ESG terhadap kinerja operasional, sementara solvabilitas tidak signifikan. Hasil penelitian juga menunjukkan tingkat pendidikan Direktur Utama mampu memoderasi hubungan antara Likuiditas, Solvabilitas, dan ESG terhadap Kinerja Operasional. Kontribusi penelitian ini mencakup pemahaman yang lebih baik tentang faktor-faktor yang memengaruhi kinerja operasional perusahaan di ASEAN dan implikasinya untuk pengambilan keputusan dan praktik berkelanjutan. Penelitian ini mengidentifikasi peran penting tingkat pendidikan Direktur Utama dalam konteks ini. Penelitian juga melengkapi pengetahuan yang ada dengan memperluas cakupan variabel independen dan mengonfirmasi temuan sebelumnya.
Do Cash Holdings and Growth Opportunities Drive Firm Investment Decisions? Athifa, Ofigya Alethea; Lubis, Arief Wibisono
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i3.64127

Abstract

During 2017–2022, Indonesia suffered a liquidity crunch and financial constraints. The liquidity crunch encountered by organizations hindered their ability to pursue growth and expansion opportunities due to constrained cash flow, elevated debt levels, and the threat of bankruptcy. This study intends to examine the relationship between cash holdings and growth opportunities on investment decisions of non-financial companies in Indonesia, encompassing the periods preceding and during the COVID-19 pandemic.The Generalized Least Squares method was employed as an estimation model on panel data from 280 firms listed on the Indonesia Stock Exchange for the period 2017–2022. The results indicate that cash holdings have a negative effect on firm investment decisions. Growth opportunities exhibit a negative but insignificant effect. These findings imply that organizations tend to adopt a conservative approach when dealing with uncertain business conditions. Organizations prioritize financial flexibility by enhancing liquidity and decreasing current investments to capitalize on future profitable prospects.
Co-Authors Abyuda, Gede Satya Wicaksana Athifa, Ofigya Alethea Dovanov, Raymond Evita Sonny Faisal Ardhi Handoko, William Alfa Iffa Vadilla As'ad Jareena Nasreen Kristian Eka Jaya Kuswandi, Brillian Arbianto Muhammad Farhan Aziz Muhammad Farras Farhan Narayana, I.G.N.A.A. Bhakta Nasreen, Jareena Nur Muhammad Olivia Sirait Putro, Rachmadi Kusentyo Rizal Edy Halim Sakti, Aswin Parmita Samantha Agnesia Lidya Br. Gultom Shafira Elva Ardelia sherly sherly Tamala, Putri Tri Handika, Tri Veronica, Angela Viverita Viverita Widyawati Widyawati Wijaya, Oey Richard Arthur