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Novi Akhsani
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Intellectual Capital Disclosure: Determining Factors and Their Impact on Company Value Zulfa Rosharlianti; Novi Akhsani; Anisa Anisa
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1803

Abstract

Disclosure of intellectual capital in Indonesia is still voluntary, it has been implicitly regulated in PSAK No. 19. This study will examine the determinants of intellectual capital disclosure and its consequences on firm value. The determining factors that are thought to influence the disclosure of intellectual capital in Indonesia are listing age, firm size and industry of type. The impact of intellectual capital disclosure is the value of the company. The research population is all companies that are included in LQ45 on the Indonesia Stock Exchange in the period 2015 to 2020. The number of research samples is 132 observations. The analysis used is multiple linear regression. The results of this study indicate that Listing age affects intellectual capital disclosure, Firm size affects intellectual capital disclosure, Industry of type does not affect intellectual capital disclosure and Intellectual capital disclosure affects firm value. The implication of these findings is that companies are starting to realize the importance of the role of intellectual capital in creating a company's sustainable competitive advantage. Intellectual capital is an important resource in the information and knowledge era for company growth that companies need to disclose to investors and potential investors.
Pengaruh Penerapan Pengendalian Internal, Kesesuaian Kompensasi, Dan Kesadaran Anti Fraud Terhadap Pencegahan Fraud Laelatul Isnaeni; Novi Akhsani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to analyze the influence of internal control, suitability of compensation and anti-fraud awareness. This research was conducted by analyzing fraud prevention at PT. Sugih Boga Nusantara. The sample used in this research was 37 people using a saturated sampling technique. The data used in this research is primary data in the form of distributing questionnaires to employees who work as Shop Heads, Admins and Cashiers at PT Sugih Boga Nusantara restaurant branches which has been used as a research sample. The variables used in this research are Internal Control (X1) as the first independent variable, Compensation Suitability (X2) as the second independent variable, and Anti-Fraud Awareness (X3) as the third independent variable and Fraud Prevention (Y) as the dependent variable. The multiple regression method was used as the research methodology in this study. Analysis of research results using SPSS 20 software. Based on the research results, it can be concluded that internal control has a negative and significant effect on fraud prevention, anti-fraud awareness has a positive and significant effect on fraud prevention, while compensation suitability has no effect on fraud prevention.
Co-Authors Anisa Anisa Laelatul Isnaeni Zulfa Rosharlianti