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All Journal Borobudur Accounting Review Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis IECON: International Economics and Business Conference
Wawan Sadtyo Nugroho
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Intellectual Capital Disclosure terhadap Biaya Modal Ekuitas dan Kinerja Perusahaan Destika Pratiwi; Wawan Sadtyo Nugroho
Borobudur Accounting Review Vol. 2 No. 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.6661

Abstract

Intellectual capital sebagai informasi penting dalam laporan keuangan, namun dalam pengungkapannya masih bersifat sukarela dan belum terdapat peraturan yang mewajibkan perusahaan memuat informasi terkait intellectual capital. Intellectual capital disclosure dalam laporan keuangan perusahaan dapat menyebabkan lebih kredibel dan dapat membantu investor atau calon investor mengurangi munculnya kesalahan dalam pengambilan keputusan. Perusahaan yang dapat mengelola intellectual capital secara maksimal dapat menciptakan value added dan keunggulan kompetitif yang berpengaruh terhadap kinerja perusahaan. Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh Intellectual Capital Disclosure (ICD) terhadap Biaya Modal Ekuitas dan Kinerja Perusahaan. Data penelitian ini menggunakan data sekunder. Pengambilan sampel sampel menggunakan teknik purposive sampling dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode penelitian 5 tahun (2016-2020), diperoleh sampel sebanyak 95 sampel pada Model I dan 80 sampel pada Model II. Alat analisis menggunakan regresi linear berganda. Robust Test digunkan untuk memvalidasi hasil penelitian. Hasil penelitian menunjukkan bahwa Intellectual Capital Disclosure berpengaruh tidak signifikan terhadap Biaya Modal Ekuitas dan Intellectual Capital Disclosure berpengaruh positif dan signifikan terhadap Kinerja Perusahaan. Profitabilitas yang tinggi memperkuat hubungan Intellectual Capital Disclosure terhadap Biaya Modal Ekuitas. Leverage, size, dan profitabilitas yang tinggi maupun rendah memperkuat hubungan Intellectual Capital Disclosure terhadap Kinerja Perusahaan. Perusahaan manufaktur di Indonesia memiliki tingkat kesadaran yang rendah, hal tersebut dipengaruhi oleh pengaturan yang menyebabkan rendahnya tingkat pengungkapan disebabkan oleh tingkat risiko yang lebih besar, sehingga perusahaan lebih memilih untuk menahan informasi perusahaan. Selain itu, hasil pengujian tersebut disebabkan oleh banyak pertimbangan dan factor yang dimiliki oleh masing-masing perusahaan.
Faktor-Faktor Yang Mempengaruhi Kecurangan Dana Desa dengan Moralitas Sebagai Variabel Moderasi Dewi Ayu Safitri; Siti Noor Khikmah; Yulinda Devi Pramita; Barkah Susanto; Wawan Sadtyo Nugroho
Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Vol. 2 No. 1 (2024): Jurnal Manajemen dan Administrasi Bisnis
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/dinamikapublik.v2i1.615

Abstract

This research aims to empirically test the influence of the internal control system, village apparatus competence and organizational culture on preventing village fund management with morality as a moderating variable. The population of this study was all village officials in 20 village offices in Windusari District. The sampling technique in this research used purposive sampling, so that the research sample was 73 respondents. Respondents in this research were the village head, secretary, treasurer and planning officer. Data analysis to test the hypothesis used SPSS version 26. The results of this research show that the internal control system has a positive effect on preventing maintenance of village funds, while the competence of village officials has a negative effect and organizational culture has no effect on preventing maintenance of village funds. Furthermore, morality weakens the internal control system to prevent maintenance of village funds, while morality strengthens the competence of village officials to prevent maintenance of village funds. However, morality does not moderate organizational culture towards preventing conditions in managing village funds.
Resilience Analysis of MSME Employees’ Work Ethic During and After the COVID-19 Pandemic: A Chow Test Approach Wawan Sadtyo Nugroho; Barkah Susanto; Muhamad Wahid Ibrahim; Ravindra Ardiana Darmadi; Wahyu Anggit Prasetya
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

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Abstract

The COVID-19 pandemic has significantly disrupted the operations of Micro, Small, and Medium Enterprises (MSMEs), especially in tourism-related regions such as Magelang. These disruptions not only affected business continuity but also increased stress levels among employees. This study aims to analyze the resilience of the work ethic of MSME employees during and after the pandemic using the Chow-Test. The theoretical framework integrates Affective Events Theory, the Transactional Stress Model, and Human Capital Theory to examine how challenge and hindrance stressors influence discretionary behaviors (citizenship and counterproductive behavior), with emotional reactions and work experience as mediating and moderating variables. A stratified random sampling technique was employed to collect primary data from 385 MSME owners and employees in Magelang. Data was analyzed using Structural Equation Modeling (SEM) and Chow-Test. The findings confirm that employee work ethic, particularly citizenship behavior, demonstrated strong resilience across both pandemic and post-pandemic periods. This supports the hypothesis that there is no significant difference in work ethic between the two periods. However, limitations include the geographic focus on one region and reliance on self-reported data. Future research should explore broader regions and consider longitudinal methods. This study provides practical insights for MSMEs to sustain performance through employee resilience in times of crisis.
Co-Authors Barkah Susanto Destika Pratiwi Dewi Ayu Safitri Muhamad Wahid Ibrahim Ravindra Ardiana Darmadi Siti Noor Khikmah Wahyu Anggit Prasetya Yulinda Devi Pramita