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Intellectual Capital Terhadap Nilai Pasar Dan Kinerja Keuangan Perusahaan Dengan Value Added Intellectual Capital (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2008-2011) Sofie Sofie; Ari Prihartini; Rinda Liana
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 7 No. 2 (2012): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (665.654 KB) | DOI: 10.25105/jipak.v7i2.4499

Abstract

This study aims to ident6 and analyze the effect of intellectual capital as one of the company's intangible assets to market value and financial performance.of the company-manufacturing companies using the Value Added Intellectual Capital (VAIC m). The analysis method used is multiple panels because the structure of the data used in this research is the data panel. The results of the hypothesis theory shows that the intellectual capital has significant effect on the market value and performance of the company. The three components of intellectual capital, as the physical capital efficiency, human capital and structural capital efficiency, have a positive effect on firm value and performance of companies that dproksi by ROA, ATO, ROE and OI / S. So do the results of statistical tests, except for the efficiency of the human capital and structural capital efficiency ROE against Of / S. The results show that intellectual capital is a factor that is very important and significant effect on the quality of the company which in turn directly affects firm value andfinancial performance of the company.
Pengaruh Komite Audit, Audit Internal, Dewan Komisaris Independen Terhadap Kinerja Keuangan BUMN Cindy Amelia Putri; Sofie Sofie
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 5 (2023): OKTOBER : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i5.743

Abstract

The purpose of this research is to examine the effect of audit committee, internal audit, and independent board of commissioners variables on financial performance. The analytical method in this study uses a multiple linear regression analysis model using samples from State-Owned Enterprises companies listed on the Indonesia Stock Exchange in 2019-2021 and sampling using a purposive sampling method. The results of this study indicate that the audit committee and independent board of commissioners have no effect on financial performance, and internal audit has a positive effect on financial performance.
Pengaruh Teknologi Informasi, Pengendalian Internal, Whistleblowing System, Dan Anti-Fraud Awareness Terhadap Pencegahan Fraud (Studi Kasus Pada PT. Hexa Daya Solusi) Gishella Avillia Wiguna; Sofie Sofie
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 5 (2023): OKTOBER : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i5.796

Abstract

This study aims to examine the influence of information technology, internal controls, whistleblowing systems, and anti-fraud awareness on fraud prevention at PT. Hexa Daya Solusi. This research was conducted using quantitative methods. The data used in this research is primary data. The population used in this study are employees who use Accurate Online at PT. Hexa Daya Solusi in 2023. A total of 30 respondents were selected using the purposive sampling method. The analysis technique in this study is multiple linear regression analysis. The results of the hypothesis testing in this study indicate that information technology and the whistleblowing system have a positive and significant influence on fraud prevention. Meanwhile, internal control and anti-fraud awareness has a negative and insignificant effect on fraud prevention.