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PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE Pardomuan, Reinhard Marthin; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32384

Abstract

The purpose of this study is to investigate the governance of manufacturing companies which include the board of directors, audit committee, institutional ownership, and intellectual capital, listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. This is an empirical assessment of the impact of corporate governance on financial performance. Data collection was carried out on 201 samples of company data selected with the purposive sampling method. The Processing of survey data is supported by the programs SPSS Output program and Microsoft Excel 2019. The results obtained indicate that the board of directors (BOD), institutional ownership (IO), and intellectual capital (VAIC) have a significant influence on financial performance (ROA). The Audit Committee (AC) does not affect the financial performance (ROA). The conclusion of this study is that not only fovernace but also intellecetual capital management needs better governance in order for companies to improve their financial performance.
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Wijaya, Andrea; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34737

Abstract

The purpose of this study is to analyze the effect of profitability, leverage, and liquidity on firm value in companies in the primary consumer, non-primary consumer, healthcare, industrial, transportation & logistics sectors in the 2017-2021 period. The data collection carried out is quantitative in nature. The sample used is secondary data taken from the Indonesia Stock Exchange (IDX). In this study, the sample used was 300 samples from 97 companies using purposive sampling method. Data analysis using multiple linear regression method. Data was collected with the help of Microsoft Excel 2016 and processed using SPSS edition 21. The results in this study show that profitability (ROA) and leverage (DAR) have a positive and significant effect on firm value. While Liquidity (CR) has a positive but not significant effect on firm value.