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Desak Nyoman Sri Werastuti
Universitas Pendidikan Ganesha, Singaraja, Indonesia
Social Sciences

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The Influence of Intellectual Capital and Sustainability Reporting on Company Value with Investment Opportunity Set as Moderating Variables I Made Widi Hartawan; Desak Nyoman Sri Werastuti; Gede Adi Yuniarta
International Journal of Social Science and Business Vol. 6 No. 4 (2022): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i4.49019

Abstract

Currently, countries in the world are entering the era of the industrial revolution 4.0, where information technology is growing and making everything borderless. In this era, innovations and significant changes fundamentally changed the existing system. Change from a system that focuses on empowering the workforce in running a business to a system that focuses on science in running a business. Companies are competing to keep up with the changes that occur to increase the company's value amid growing competition. This study aims to analyze the effect of intellectual capital and sustainability reporting on firm value with the investment opportunity set as a moderating variable in companies that are members of the LQ45 index during the 2018-2020 periods. The sampling method used purposive sampling and obtained a sample of 20 companies with 60 observations. The research data come from annual reports and sustainability reports that companies have published on the Indonesia Stock Exchange and related company websites. The data analysis method uses multiple regression analysis with the help of the Stata 12.0 application. The results showed that intellectual capital had no positive and significant effect on firm value, sustainability reporting had no positive and significant effect on firm value, investment opportunity set was unable to moderate intellectual capital on firm value, and investment opportunity set was unable to moderate sustainability reporting on firm value.
The Effect of Human Resources Competence, Information Technology Utilization, and Data Reconciliation on The Quality of Financial Reports with Organizational Commitment as a Moderating Variable Ni Kadek Muda Wardani; I Putu Gede Diatmika; Desak Nyoman Sri Werastuti
International Journal of Social Science and Business Vol. 7 No. 3 (2023): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i3.56766

Abstract

The quality of BMKG's financial reports needs to be improved in the context of bureaucratic reform and efforts to achieve transparency and accountability in government financial reporting. This research aims to analyze the influence of human resource competency, utilization of information technology, and data reconciliation with organizational commitment as a moderating variable on the quality of BMKG's financial reports. Non-probability sampling with purposive sampling was used to select the sample, resulting in 254 respondents participating in this study. The data used were primary and secondary data. The data analysis method employed was Partial Least Squares Structural Equation Modelling (PLS SEM) using the Smart PLS program. The results of this research indicate that human resource competency, utilization of information technology, and data reconciliation have a significant positive effect on the quality of financial reports. Organizational commitment as a moderating variable can strengthen the influence of human resource competency on the quality of financial reports, but it cannot enhance the influence of information technology utilization and data reconciliation on the quality of financial reports. The implication of this research highlights the importance of developing human resource competency and implementing appropriate information technology in the preparation of high-quality financial reports.
Co-Authors Gede Adi Yuniarta I Made Widi Hartawan I Putu Gede Diatmika Ni Kadek Muda Wardani