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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha ProBank: Jurnal Ekonomi dan Perbankan Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Mirai Management EKSPANSI JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi BISE: Jurnal Pendidikan Bisnis dan Ekonomi Jurnal ASET (Akuntansi Riset) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management YUME : Journal of Management Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Kajian Akuntansi Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Peradaban Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Masyarakat Akademisi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Innovative: Journal Of Social Science Research AMMA : Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) SOCIRCLE : Journal Of Social Community Services Jurnal Penelitian Pendidikan Indonesia Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Leny Suzan
Universitas Telkom
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Pengaruh Modal Kerja, Volume Penjualan, dan Total Hutang Terhadap Laba Bersih Pada Perusahaan Sektor Pertambangan Subsektor Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021 Pandan Maywulan Megawati; Leny Suzan; Sri Saraswati
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.2208

Abstract

Abstrak Laba bersih merupakan tolak ukur perusahaan dalam menentukan keberhasilannya dalam menjalankan usahanya, karena perusahaan melakukan kegiatan usaha untuk memperoleh keuntungan (laba) untuk keberlangsungan usahanya sekarang dan dimasa depan. Setiap perusahaan berusaha mendapatkan laba bersih sebesar mungkin untuk menjamin eksistensi perusahaan di dunia bisnis. Penelitian ini bertujuan untuk mengetahui pengaruh modal kerja, volume penjualan, dan total hutang terhadap laba bersih pada perusahaan sub sektor batubara periode 2017 – 2021. Variabel independen dalam penelitian ini adalah modal kerja, volume penjualan, dan total hutang. Sedangkan variabel dependen dalam penelitian ini adalah laba bersih. Penelitian ini menggunakan teknik purposive sampling dan diperoleh sampel sebanyak 12 perusahaan dengan periode penelitian lima tahun, sehingga jumlah sampel yang diperoleh sebanyak 60 sampel. Metode analisis yang digunakan adalah regresi data panel. Hasil penelitian ini menunjukkan secara simultan variabel modal kerja, volume pejualan, dan total hutang berpengaruh terhadap laba bersih. Secara parsial, modal kerja dan volume penjualan berpengaruh positif signifikan terhadap laba bersih. Sedangkan total hutang tidak berpengaruh terhadap laba bersih. Hasil penelitian diharapkan mampu digunakan sebagai bahan pertimbangan oleh pihak – pihak yang hendak menginvestasikan dana pada perusahaan pertambangan subsektor batubara yang terdaftar di Bursa Efek Indonesia. Kata Kunci: Laba Bersih, Modal Kerja, Total Hutang, dan Volume Penjualan Abstract Net profit is the company's benchmark in determining its success in running its business, because the company carries out business activities to obtain profits (profits) for the continuity of its business now and in the future. Every company tries to get as big a net profit as possible to ensure the company's existence in the business world. This study aims to determine the effect of working capital, sales volume, and total debt on net income in coal sub-sector companies for the period 2017-2021. The independent variables in this study are working capital, sales volume, and total debt. While the dependent variable in this study is net income. This study used purposive sampling technique and obtained a sample of 12 companies with a five-year research period, so the number of samples obtained was 60 samples. The analytical method used is panel data regression. The results of this study indicate that simultaneously the variables of working capital, sales volume, and total debt have an effect on net income. Partially, working capital and sales volume have a significant positive effect on net income. While the total debt has no effect on net income. The results of the study are expected to be used as consideration by parties who want to invest funds in coal sub-sector mining companies listed on the Indonesia Stock Exchange. Keywords: Net Profit, Sales Volume, Total Debt, and Working Capital
The Effect of Intellectual Capital, Production Costs, and Operating Costs on Profitability Leny Suzan; Chusnul Khotimah
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 1 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i1.7105

Abstract

A company's ability to maximize revenue while making the best use of its resources is referred to as profitability. It is stated that good profitability can improve a company's performance and draw in stakeholders. Technology limitations and a lack of human resource potential have led to a heavy reliance on imported pharmaceutical raw materials, which can result in high production costs and operating expenses that have an impact on a company's profitability. This demonstrates that the firm must efficiently manage its production costs, operational costs, and intellectual capital in to maximize the firm ’s potential and enhance profitability. Therefore, the goal of this study is to ascertain the impact of intellectual capital, production costs, and operating costs on profitability in the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange (IDX) for the years 2017 through 2021. A corporation in the pharmaceutical industry that is listed on the IDX between 2017 and 2021 is the object of this research. In this study, 44 observation data were collected over 5 years from 9 corporations after issuing outlier data using the purposive sampling method. Panel data regression analysis with the EViews 12 program is the data analysis technique employed. The results of this study show that intellectual capital as measured by VAIC has a positive and significant effect on profitability. Meanwhile, production costs and operational costs partially do not affect profitability. Companies in the pharmaceutical sub-sector are expected to maintain profitability by utilizing their assets to obtain maximum profit. Additionally, risks that impact the loss in profitability in terms of the company's internal and external operations are cautioned against by advisors to businesses.
The Effect of Intellectual Capital and Asset Management on Financial Performance Leny Suzan; Marsheli Indira Putri
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 1 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i1.7099

Abstract

One of the industries that can expand quickly in Indonesia is the food and beverage sector. This study aims to identify the impact of asset management and intellectual capital on financial performance. The population of this study is Food and Beverage Subsector companies listed on the Indonesia Stock Exchange during 2018 to 2021. This study used the purposive sampling method so that 19 companies were obtained for four consecutive years. The data was tested by using the panel data regression analysis method. The independent variables of this study are Intellectual Capital proxied with VAIC and Asset Management proxied with TATO. ROA is used in this study as a proxy for financial performance, the dependent variable. This study demonstrates how intellectual capital affects financial performance favorably. In the meantime, asset management has no significant impact on financial performance.
The Effect of Intellectual Capital and Executive Compensation on Financial Performance Leny Suzan; Hanifah Khadrinur
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 1 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i1.7102

Abstract

This study aims to determine the effect of intellectual capital and executive compensation on financial performance in Basic Materials Sector Companies listed on the IDX based on financial statement data for 201 8-2021. The data was tested using the panel data regression method. The population used is Basic Materials Sector companies listed on the Indonesia Stock Exchange (IDX) during 2018-2021. This study used purposive sampling method and obtained 35 companies during 4 years of observation. The results of this study show that intellectual capital as measured by VAIC has a positive and significant effect on financial performance and partial executive compensation also affects financial performance. Companies in the basic materials sector are expected to provide internal evaluations to maximize the management of intellectual capital owned and the efficiency of using company assets to improve financial performance in order to be able to foster competition in companies in the basic materials sector. Issuers should also take into account the level of executive compensation for key management in order to advance the financial performance of an issuer by (agent).
Pengaruh Leverage, Kepemilikan Manajerial, Dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Dewi Wulan; Leny Suzan
Jurnal Analisa Akuntansi dan Perpajakan Vol. 6 No. 2 (2022): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.628 KB) | DOI: 10.25139/jaap.v6i2.5124

Abstract

Integritas laporan keuangan merupakan prinsip dimana laporan keuangan disajikan sesuai dengan apa yang terjadi, jujur, dan tidak memihak. Perusahaan harus menyajikan laporan keuangan yang berintegritas tinggi agar para pengguna laporan keuangan dapat menghasilkan keputusan yang terbaik. Integritas laporan keuangan dapat tercapai apabila perusahaan mempunyai karakteristik kualitatif laporan keuangan yaitu relevan dan dapat diandalkan. Dalam penelitian ini, pengukuran integritas laporan keuangan menggunakan pengukuran konservatisme. Konservatisme merupakan prinsip kehati-hatian dalam menghadapi ketidakpastian perusahaan agar tidak terjadi kecurangan dalam penyajian laporan keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh leverage, kepemilikan manajerial, dan ukuran perusahaan terhadap integritas laporan keuangan. perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Data yang digunakan dalam penelitian ini diperoleh dari data laporan tahunan pada Bursa Efek Indonesia dan situs resmi perusahaan. Metode yang digunakan dalam penelitian ini adalah kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis yang digunakan adalah analisis regresi data panel menggunakan software Eviews 12. Jumlah sampel yang diperoleh dalam penelitian sebanyak 19 perusahaan. Hasil penelitian menunjukkan bahwa, leverage, kepemilikan manajerial, dan ukuran perusahaan secara simultan berpengaruh terhadap integritas laporan keuangan. Secara parsial leverage dan kepemilikan manajerial berpengaruh positif terhadap integritas laporan keuangan. Sedangkan ukuran perusahaan tidak berpengaruh terhadap integritas laporan keuangan perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Bagi peneliti selanjutnya diharapkan dapat menambah variabel independen lain yang berpotensi memiliki pengaruh terhadap integritas laporan keuangan Kata Kunci: integritas laporan keuangan, kepemilikan manajerial, leverage, ukuran perusahaan
Pengaruh Intellectual Capital Dan Kepemilikan Institusional Terhadap Nilai Perusahaan (Studi Pada Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019) Leny Suzan; Rifaldi Juliawan
ProBank Vol 6, No 2 (2021)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v6i2.1024

Abstract

Nilai perusahaan merupakan pandangan investor akan pencapaian perusahaan yang berkaitan dengan harga saham di pasar modal, dengan memaksimalkan nilai perusahaan maka dapat menaikan harga saham dan meningkatkan nilai perusahaan yang baik bagi perusahaan. Variabel independen dalam penelitian ini adalah value added capital employed, value added human capital, structural capital value added dan kepemilikan institusional. Variabel dependen dalam penelitian ini adalah nilai perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh value added capital employed, value added human capital, structural capital value added dan kepemilikan institusional terhadap nilai perusahaan pada perusahaan sub sektor batubara yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan batubara yang terdaftar di Bursa Efek Indonesia pada tahun 2016 – 2019. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 14 perusahaan dengan pengamatan selama empat tahun sehingga didapatkan 56 sampel yang diobservasi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan aplikasi Eviews 11.0. Secara simultan variabel value added capital employed, value added human capital, structural capital value added dan kepemilikan institusional berpengaruh terhadap nilai perusahaan. Secara parsial variabel structural capital value added dan kepemilikan institusional berpengaruh positif terhadap nilai perusahaan, sedangkan variabel value added capital employed dan value added human capital tidak berpengaruh terhadap nilai perusahaan.
Good Corporate Governance, Intellectual Capital, And Operational Efficiency: Affect Company Value Leny Suzan; Dekri Ardiansyah
Jurnal Akademi Akuntansi Vol. 6 No. 2 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i2.27101

Abstract

Purpose: As the best measure of company health, companies that have gone public often try to increase shareholder value. One of them is the company value because it describes the condition of the company. This study attempts to find out how corporate governance, intellectual capital, and operational efficiency affect company value. Methodology/approach: This study uses quantitative data from 15 companies in the IDX BUMN20 Stock Index for 2018–2021. Findings: The research findings show that institutional ownership and intellectual capital significantly and beneficially affect company value. Meanwhile, independent commissioners, audit committees, managerial ownership, and operational efficiency have no visible impact. This shows how institutional ownership is a component that can improve performance through supervision. At the same time, intellectual capital management is proven to maximize the company's value. Practical and Theoretical contribution/Originality: The implication is that companies that disclose intellectual capital and uphold institutional ownership will give a positive signal to investors in making investment decisions. Research Limitation: Future studies may be useful to compare firm values during and after the COVID-19 pandemic by using the factors examined in this research to provide a specific picture of how investors respond to the two conditions and their relation to signal theory.
The Effect of Intellectual Capital, Company Growth, and Board Diversity on Company Value Leny Suzan; Meldiyana Trianadifa Suharto
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 2 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i2.7841

Abstract

This Company Value is an investor's perception of the success of a company that is often correlated with stock price. A high stock price is considered to have a high company value and will have an impact on the company's success in the future. The research was conducted with the aim of determining the influence of intellectual capital, company growth, and board diversity on company value are state-owned companies listed on IDXBUMN20 in 2018-2021. The sampling technique carried out was purposive sampling and obtained a sample number of 60 samples consisting of 15 companies with a research period of 4 years. There are 8 outlier data, so the observation data in this study is 52 samples. The analysis method used in this study is regression analysis of panel data processed using Eviews 12 software.  The results of the research conducted prove that intellactual capital, company growth, and board diversity simultaneously affect company value. Partially, intellectual capital variables have a positive and significant effect on company value, company growth variables have no effect on company value, board diversity variables have no effect on company value.
Firm Value Factors: The Effect Of Intellectual Capital, Managerial Ownership, And Profitability Leny Suzan; Nurul Izza Ramadhani
Jurnal Akuntansi Vol. 27 No. 3 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i3.1487

Abstract

Firm value is the main component of the company in making decisions related to its financial performance. This study examines the simultaneous and partial effects of intellectual capital, managerial ownership, and profitability on firm value. The sample of this investigation is the non-cyclical consumer companies sector listed on the Indonesia Stock Exchange (IDX) in the 2018 to 2021 periods. The sampling technique used was purposive sampling, so there were 76 samples from 23 companies in the consumer non-cyclical sector. The analytical method used is panel data regression, which is analyzed using Eviews 12. The results showed that intellectual capital, managerial ownership, and profitability simultaneously and partially influence firm value. This indicates that the company needs good management guided by the factors that affect its value. Therefore, this study has implications for maximizing companies' financial performance in the consumer non-cyclical sector.
Pengaruh Intellectual Capital, Growth Opportunity dan Cash Holding Terhadap Nilai Perusahaan Leny Suzan; Mentari Utami Supriyadiputri
Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i3.27406

Abstract

Purpose: Firm value is a shareholder perception resulting from the company’s performance during the course of business. One of the impressions resulting from the worth of the firm is the value of the stock price. In line with the phenomenon raised regarding the share prices of Indonesia pulp and paper companies listed on Indonesia Stock Excharge and pulp and paper companies in Asia, this is certainly a phenomenon that is used a study. The purpose of this study is to ascertain how Intellectual Capital, Growth Opportunity, and Cash Holding have simultaneous and partial effects on Firm Value. Methodology/approach: This study used quantitative methods. The research sample technique used purposive sampling which resulted in 7 pulp and paper companies conducting an Intial Public Offering (IPO) on the Indonesia Stock Excharge with a period of five years. The e-views statistical processing program version 12.0 was utilized to support the regression analysis of panel data used in this study. Findings: The results showed that intellectual capital, growth opportunity, and cash holding had an influence on the firm value simultaneously by 98.20%. Partially, growth opportunity shows that there is an influence on the firm value. While financial holdings and intellectual capital have little impact on the firm's worth. Practical and Theoretical contribution/Originality: This research contributes to the reader with the novelty of variables and theories used by researches, thus adding broader insight. Research Limitation: Based on the findings obtained, there are limitations in this study, namely intellectual capital measured by the VAIC™ indicator and cash holding measured by the CASH indicator cannot be used as an illustration of how to archieve good firm value, the object of research only uses pulp and paper companies that conduct IPOs on the Indonesia Stock Excharge.
Co-Authors , Nurmalasari Abd. Rasyid Syamsuri Ade Amara Dini Adji, Koenta Afifah, Istighfarin Eka Nur Alifia Salsabila Almanda, Syalsabilla Chyntia Amalia Cahya Rini Anak Agung Istri Sri Wiadnyani Andi Muhammad Rayhan Angelia Tampubolon Anggun Rizki Novira Anisa Anggraeni, Anisa Anisha, Salsabilla Putri Annaya Rizha Fairy Aprilia , Venni Ardan Gani Asalam Ardhiestadion, Alexandra Aryuning Heryustitriasputri Assyifa, Andi Ecce Nada Astari Rasyid, Raisya Baihaki, Muhammad Farhan Beliacintiana, Fadiyah Bella Rifci Permata Devi Bethari Shakuntala Chusnul Khotimah Citra Sukmadilaga Dara Rahma Septia - Dekri Ardiansyah Devi, Bella Rifci Permata Dewa PK. Mahardika Dewa PK. Mahardika, Dewa PK. Dewa Putra Krishna Mahardika Dewi Wulan Dhian Wahyuni Djusnimar Zultilisna Erfa Fauzi Excelina, Chika Faris Rekzy Ghiyatsul Haq Fatin, Aisya Nisrina Fauzananda Musrady, Raihan Aqil Febrial Pratama Febrianti Siagian, Hosanna Alicia Hafidza Qurrota Ayunina Hana, Tri Selomita Hanifa, Alya Amany Hanifah Khadrinur Hannah Joevanty Ichwan Nul Ichsan Ida Farida Ilyasa, Fabian Daffa Jihan Fadlilah Zatayumni Jihan Septiani Putri Kusworo Kania, Triasafa khairunnisa runny Effendi Kurnia . Lumbantobing, Alfrina Mahardika, Dewa Manurung, Liana S K Marsheli Indira Putri Marwiyati, Ni Nyoman Meldiyana Trianadifa Suharto Mentari Utami Supriyadiputri MUHAMAD MUSLIH Muhammad Iqbal Muhammad Iqbal Muhammad Musllih Mulki, Azam Fadhillah Munadi Munadi Mutiah, Noraini Fairuth Nabila Choirunnisa Namira Azzahra Nikita Melisa Siallagan Nina Rizkita Amaliyah Noraini Fairuth Mutiah Novianti, Silvia Nur Aini, Hani Nur Rahma Shafira Nuraini Anis Arifah Nurhakim, Qoyyimah Nurhidayah, Lamis Salsabila Nurul Izza Ramadhani Padma Priyono Pandan Maywulan Megawati Pratama, Febrial Pratiwi, Shela Pungki Atma Negara Putri Andini Putri Andini, Putri Putri, Deliana Putri, Nafika Andria Putri, Shafitri Berliana Rachmawati, Restika Okta Rahmawati Kartikasari Raisya Astari Rasyid Ramadhan, Muh. Risandi Ramadhani, Risqa Putri Ramadhanti, Nadya Amelia Ramadita, Elke Sonia Ranti, Denia Rifaldi Juliawan Rizaldi, Viola Rosselini Sabila, Raissa Salsa Sausan Nabilah R. Setiawan, Faysa Adityar Sidauruk, Marta Rosiana Siti Jasmine Dwi Santosa Sujati, Hardilana Syalsabilla Chyntia Almanda Syamsudin, Shenny Teodora Winda Mulia Tri Utami Lestari Wahyuningrum, Septiani Widjaya, Qizza Angeline Wijaya, Muhammad Marhandega Yolandha Ayudya Fitriana Yolandha Ayudya Fitriana Yuliani, Ratu Andri