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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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Does Firm Size, Leverage, and Gender Diversity Affect Intellectual Capital Disclosure? Suzan, Leny; Nurhakim, Qoyyimah
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.v7i2.7850

Abstract

This study pursues to find out the effect of firm size, leverage, and gender diversity on intellectual capital disclosure (ICD) by investigating 41 selected companies register on the Indonesia Stock Exchange (IDX). Utilizes the panel data method to carry out fixed effect regression with software tools, namely Eviews 12 SV, as well as using a sample of companies in the registered infrastructure, utilities, and transportation sectors to obtain relevant variables; it collects data for 2018-2020. The results reveal that partially firm size and gender diversity have influence on ICD. This validates its impact on the decision-making needs of stakeholders. At the same time, leverage has no effect on ICD. However, the three independent variables simultaneously have a significant effect on ICD. High disclosure results generate benefits to attract (prospective) investors, eliminate negative views in the market, increase employee and stakeholder trust and loyalty, and are used to obtain higher selling points to be acquired.
PENGARUH INTELLECTUAL CAPITAL, INVESTMENT OPPORTUNITY SET, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Ardhiestadion, Alexandra; Suzan, Leny
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.471

Abstract

The purpose of this study is to ascertain intellectual capital, investment opportunity set, also dividend policy on firm value in food and beverage (F&B) sub-sector manufacturing companies registered on the Indonesia Stock Exchange in 2019-2022. The object of this study is manufacturing companies in the F&B sub-sector registered on the Indonesia Stock Exchange in 2019-2022. The sample untilized in this purchase was 18 companies with a research period of 4 years with 72 data processed using purposive sampling techniques. This study employs descriptive statistical analysis methods, also panel data regression analysis. From the outcomes of this study, it was gained that these three variables have a joint impact on the company's value. Meanwhile, intellectual capita, also dividend policies have a negative impact on each. Meanwhile, the investment opportunity set has a positive impact on the company's value
PENGARUH INTELLECTUAL CAPITAL, INVESTMENT OPPORTUNITY SET, DAN CASH HOLDING TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Putri, Nafika Andria; Suzan, Leny
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.582

Abstract

The study aims to evaluate the effects of cash holdings, investment opportunity sets, and intellectual capital on the value of firms in the real estate and property subsectors listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022, both as a group and as individuals. The study's sample includes 40 companies from these subsectors, generating in a total of 200 observational data points. A quantitative research approach was applied, utilizing primary data sources. Descriptive statistical analysis and panel data regression analysis were used to analyze the data, with the EGLS Cross-section random effect approach being explicitly used. The findings indicated that intellectual capital, investment opportunity sets, and cash holdings collectively influence company value. However, intellectual capital alone does not affect company value, while investment opportunity sets and cash holdings positively and significantly impact company value.  
PENGARUH UKURAN PERUSAHAAN, LISTING AGE, DAN LEVERAGE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE Hana, Tri Selomita; Suzan, Leny
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.589

Abstract

This study aims to investigate the impact of factors such as company size, listing age, and leverage on the disclosure of intellectual capital in the food and beverage (F&B) sub-sector, both simultaneously and partially listed on the Indonesia Stock Exchange (IDX), during the 2018-2022 period. This study examines companies in the food and beverage sub-sector listed on the IDX from 2018 to 2022. We used purposive sampling to collect data from 17 companies and 85 observation data points. This study found that factors such as company size, listing age, and leverage simultaneously affect intellectual capital disclosure. Firm size has a partial positive impact on intellectual capital disclosure, while listing age and leverage have a negative impact.
Literasi Keuangan: Mewaspadai Investasi Illegal Mahardika, Dewa; Suzan, Leny; Mulia, Teodora Winda
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 4 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v3i4.1142

Abstract

Usaha kecil dan mikro (UKM) sering menghadapi kendala dalam mengelola masalah keuangan. Salah satu sebab kendala tersebut adalah rendahnya tingkat literasi pengelola UKM terhadap instrumen keuangan. Kondisi tersebut menyebabkan pengelolaan keuangan UKM menjadi tidak optimal dan bahkan dapat menyebabkan penurunan aset usaha. Guna meningkatkan literasi keuangan kepada pengelola UKM salah satu upaya yang ditempuh adalah dengan memberikan sosiliasi dan pelatihan kepada masyarakat luas. Melalui kegiatan pengabdian masyarakat dengan tema literasi keuangan diharapkan pengelola UKM dapat mengenal beragam instrumen keuangan dan secara bijak memilih instrumen yang sesuai dengan kebutuhan. Kondisi akan berimplikasi bahwa pengelola UKM dapat terhindar dari pemilihan instrumen keuangan illegal yang dapat merugikan pengelola UKM yang berpotensi mengganggu keberlangsungan usaha.
Influences on financial statement integrity: the role of intellectual capital, independent commissioners, and gender diversity Suzan, Leny; Beliacintiana, Fadiyah
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244353

Abstract

This study aimed to determined the impact of intellectual capital, independent commissioners, gender diversity, and financial statement integrity in property and real estate subsector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. In today's rapidly evolving business landscape, the urgency of leveraging intellectual capital is paramount for fostering innovation and driving sustainable growth. Financial statement integrity in this study was measured using market to book value (MBV). The population included property and real estate companies listed on the IDX for the period 2019-2023. Purposive sampling was used to select 8 companies meeting the criteria, providing a total of 40 observation data points. Panel data regression analysis was performed using E-views 12. Results indicate that intellectual capital, independent commissioners, and gender diversity had a simultaneous effect on financial statement integrity. However, intellectual capital and independent commissioners did not affect financial statement integrity, while gender diversity had a negative impact on financial statement integrity. Property and real estate companies should enhance financial statement integrity to increase investor confidence, strengthen market reputation, and gain sustained competitive advantage.
Company value: the influence of intellectual capital, growth opportunity, and dividend policy Suzan, Leny; Syamsudin, Shenny
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244352

Abstract

This study aimed to investigate the causes of the decline in stock prices during the COVID-19 pandemic, which can be analyzed based on intellectual capital, growth opportunity, and dividend policies. Therefore, this research focuses on how these variables can influence company value of manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2018 to 2022. Data from 10 companies were analyzed. The simultaneous analysis shows that intellectual capital, growth opportunities, and dividend policy collectively impact company value. In this study, the value of F-statistic is 0.001687, meaning there is a very small probability (less than 0.17%) that the observed results happened by chance. The coefficient of determination indicates that these three variables explain 23.12% of the variation in company value during the study period, while 76.88% is influenced by unexamined factors. Upon closer examination (partial analysis), it is evident that only growth opportunities significantly contribute positively to company value. In contrast, intellectual capital does not demonstrate a positive effect, and dividend policy does not exert a significant negative influence on manufacturing companies in the food and beverage sub-sector listed on the indonesia stock exchange from 2018 to 2022.
Intellectual capital disclosure factors: company age, company size, and gender diversity in property & real estate companies listed on the IDX Suzan, Leny; Anisha, Salsabilla Putri
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244303

Abstract

Intellectual capital disclosure (ICD) is becoming increasingly important to increase corporate transparency and stakeholder trust. This study uses the ICD-In (Intellectual Capital Disclosure-Indonesia) index to examine how different variables affect intellectual capital disclosure. These characteristics include company age, company size, and gender diversity. Secondary data was employed for quantitative research method in this study.  The analysis included all real estate and property companies listed on the Indonesia Stock Exchange from 2018 to 2022. The 85 data observations were purposefully sampled from 17 companies.  The data was analysed using descriptive statistics and panel data regression. Company size, company age, and gender diversity are shown to have an impact on intellectual capital disclosure. Age of company and gender diversity do not effect on the disclosure of intellectual capital; nevertheless, the size of company size has a significant positive effect on intellectual capital disclosure.
Pengaruh Intellectual Capital, Ukuran Perusahaan, Dan Leverage Terhadap Nilai Perusahaan (Studi Kasus Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022) Sujati, Hardilana; Suzan, Leny
eProceedings of Management Vol. 12 No. 1 (2025): Februari 2025
Publisher : eProceedings of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Harga badan usaha adalah representasi kondisi satu di mana ada evaluasi spesifik penanam modal potensial mengenaibaik buruknya harga badan usaha. Studi ini memiliki misi dalam mengetahui dampak intellectual capital besaranbadan usaha serta leverage pada harga badan usaha. Populasi sampel badan usaha sub bidang makanan serta minumanyang terindeks di BEI 2018-2022. Pada studi ini mengimplementasikan purposive sampling serta mendaptakan 17eksemplar perusahaan dalam rentang waktu 5 (lima) tahun dimana terdapat 85 sampel pada studi ini. Kuantitaif yaknipendekatan studi pada kasus ini serta jenis penelitian menggunakan penelitian deskriptif dengan mengimplementasikanregresi data panel memakai sofware E-views 12 digunakan untuk menguji secara parsial dan simultan. Penelitian inimenjelaskan bahwasanya Dengan cara bersamaan, harga usaha di bidang pangan serta minum yang tercatat di BEI2018-2022 dipengaruhi oleh intellectual capital, ukuran perusahan dan leverage. Dengan cara sebagian, modalintelektual berdampak berarti pada harga usaha, ukuran usaha serta pengungkit tidak berdampak berarti pada hargausaha di bidang pangan serta minum yang terregistrasi di BEI 2018-2022. Kata Kunci-intellectual capital, leverage, harga badan usaha, ukuran badan usaha
Pengaruh Intellectual Capital dan Kepemilikan Manajerial Terhadap Nilai Perusahaan dengan Variabel Kontrol Ukuran Perusahaan Angelia Tampubolon; Leny Suzan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4701

Abstract

Nilai perusahaan adalah kondisi yang mencerminkan kepercayaan publik yang terakumulasi melalui berbagai tahapan sejak pendiriannya. Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital, dan kepemilikan manajerial terhadap nilai perusahaan dengan variabel kontrol ukuran perusahaan pada perusahaan sub sektor properti dan real estate yang terdaftar di bursa efek indonesia periode 2018-2022, baik secara simultan maupun parsial. Penelitian ini menggunakan metode kuantitatif. Analisis data penelitian ini menggunakan statistik deskriptif dan regresi data panel. Pengambilan sampel dalam penelitian ini mengadopsi metode purposive sampling. Penelitian ini melibatkan 18 perusahaan sebagai sampel, dengan total 90 data observasi. Hasil penelitian menunjukkan bahwa intellectual capital dan kepemilikan manajerial secara simultan berpengaruh terhadap nilai perusahaan. Secara parsial intellectual capital tidak berpengaruh terhadap nilai perusahaan dan kepemilikan manajerial berpengaruh positif terhadap nilai perusahaan.
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