Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Farah Margaretha Leon
Universitas Trisakti Jakarta Barat
Computer Science & IT Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Effect of Intangible Investment on Non-Financial Performance of the Food and Beverage Sector in Indonesia During the Covid-19 Pandemic Kevin Berutu; Farah Margaretha Leon
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i1.2170

Abstract

This study is created to know if intangible investment affect non-financial performance in food and beverage industry in Indonesia during Covid-19 pandemic from 2017 to 2021. The data used in this study were obtained from financial statements of manufacturing companies that move in food and beverage industry and consistently the annual report listed in Indonesia Stock Exchange from 2017 to 2021. This study used purposive sampling which is why the sample used in this study amounted to 100 samples. This study also use multiple linear regression models to test the hypothesis. The result of this study had proven that market capitalization and leverage have an influence on non-financial performance. While the other independent variables do not have an influence on non-financial performance.
Co-Authors Kevin Berutu