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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Akurasi
Kezia Josephine
Fakultas Ilmu Sosial dan Humaniora, Universitas Bunda Mulia, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh intellectual capital terhadap financial performance pada perusahaan non-family business Kezia Josephine; Vianty Adella Santo; Cecilia Aura Chantika
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.992

Abstract

The purpose of this study is to conduct an influence test and provide empirical evidence of the influence of independent variables, namely Intellectual Capital on dependent influences, namely Financial Performance which is assessed using ROA (Y1) and ROE (Y2) on non-family business companies. This study then applies multiple regression analysis which includes classical assumption tests, hypothesis tests and descriptive statistical tests. Data testing is assisted by using the SPSS program. The total number of companies consistently recorded in Kompas100 during 2018 – 2021 is 141 companies, but the number of samples that comply with purposive sampling provisions is 45 companies. Thus, the observation data used amounted to 158 research data. The results prove that IC has a positive influence on ROE and ROA. While firm's size has a significant negative effect on ROE and ROA. Public interest statements This research can be used as input in the assessment carried out by company management and the general public to measure the company's financial performance. The factors in this assessment can be seen through the development of intellectual capital by companies that do not only focus on tangible assets, but also manage their intangible assets.
Pengaruh intellectual capital terhadap financial performance pada perusahaan non-family business Kezia Josephine; Vianty Adella Santo; Cecilia Aura Chantika
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.992

Abstract

The purpose of this study is to conduct an influence test and provide empirical evidence of the influence of independent variables, namely Intellectual Capital on dependent influences, namely Financial Performance which is assessed using ROA (Y1) and ROE (Y2) on non-family business companies. This study then applies multiple regression analysis which includes classical assumption tests, hypothesis tests and descriptive statistical tests. Data testing is assisted by using the SPSS program. The total number of companies consistently recorded in Kompas100 during 2018 – 2021 is 141 companies, but the number of samples that comply with purposive sampling provisions is 45 companies. Thus, the observation data used amounted to 158 research data. The results prove that IC has a positive influence on ROE and ROA. While firm's size has a significant negative effect on ROE and ROA. Public interest statements This research can be used as input in the assessment carried out by company management and the general public to measure the company's financial performance. The factors in this assessment can be seen through the development of intellectual capital by companies that do not only focus on tangible assets, but also manage their intangible assets.
Pengaruh corporate social responsibility dan corporate governance terhadap tax avoidance dengan earning performance sebagai pemoderasi Kezia Josephine; Vianty Adella Santo; Peter Darshan Handoyo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1329

Abstract

The purpose of this study is to test and provide empirical evidence of the influence of independent variables CSR as measured by LN Charitable Donations and CG as measured by LN Board Remuneration on the influence of dependent variables, namely Tax Avoidance as measured by ETR with a moderating variable, namely Earning Performance, which is measured using Return On Assets (ROA). This study will then use multiple regression analysis, which begins with descriptive statistical testing, classical assumption testing, and hypothesis testing. Data testing is assisted by using the E-Views program. The results of this study show that CSR and CG do not affect ETR, and ROA cannot moderate the relationship between CSR and CG on ETR. Public interest statements This research can provide practical benefits for companies, regulators, and academics in understanding and managing effective Tax Avoidance, CSR, and CG practices to improve financial Performance. It can also encourage more responsible business practices and improve corporate accountability in terms of tax compliance and corporate financial transparency.
Pengaruh corporate social responsibility dan corporate governance terhadap tax avoidance dengan earning performance sebagai pemoderasi Kezia Josephine; Vianty Adella Santo; Peter Darshan Handoyo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1329

Abstract

The purpose of this study is to test and provide empirical evidence of the influence of independent variables CSR as measured by LN Charitable Donations and CG as measured by LN Board Remuneration on the influence of dependent variables, namely Tax Avoidance as measured by ETR with a moderating variable, namely Earning Performance, which is measured using Return On Assets (ROA). This study will then use multiple regression analysis, which begins with descriptive statistical testing, classical assumption testing, and hypothesis testing. Data testing is assisted by using the E-Views program. The results of this study show that CSR and CG do not affect ETR, and ROA cannot moderate the relationship between CSR and CG on ETR. Public interest statements This research can provide practical benefits for companies, regulators, and academics in understanding and managing effective Tax Avoidance, CSR, and CG practices to improve financial Performance. It can also encourage more responsible business practices and improve corporate accountability in terms of tax compliance and corporate financial transparency.
Co-Authors Cecilia Aura Chantika Peter Darshan Handoyo Vianty Adella Santo