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All Journal Owner : Riset dan Jurnal Akuntansi SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Kurnia
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Economics, Econometrics & Finance Education Social Sciences Other

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FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN DAERAH DENGAN BELANJA MODAL SEBAGAI VARIABEL MODERASI: (Studi Pada Provinsi Nusa Tenggara Timur Periode 2016-2020) Amanda Yecci Noeng; Lilis Ardini; Kurnia
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1689

Abstract

This study aimed to examine some factors which influence the local financial performance, with capital expenditure as the moderating variable, in East Nusa Tenggara from 2016-up to 2020. The data in this study used the Budget Realization Report of Local Government in East Nusa Tenggara. Furthermore, the research was quantitative. The data analysis technique applied multiple linear regression; and Moderated Regression Analysis for testing moderating variables. As a result, the fiscal balance had a significant positive effect on local financial performance. However, both local-owned source revenue and economic growth had an insignificant effect on local financial performance. The capital expenditure strengthened the effect of local owned-source revenue on local financial performance, but it did not strengthen the fiscal balance as well as the economic growth. The study also revealed that the Local Government of East Nusa Tenggara applied supervision or control toward the assignments for their subordinates, in order to finish on time. Besides, they gave appreciation to the ones who succeed in doing the task given.
The Effect of Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, and Capital Structure on Firm Value Nabila Az’zahra Maharani; Akhmad Riduwan; Kurnia
SOSIOEDUKASI Vol 15 No 2 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i2.7875

Abstract

This study aims to examine the effect of intellectual capital, corporate social responsibility, good corporate governance, and capital structure on firm value. In this study, intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC), corporate social responsibility is measured using the CSR index, and good corporate governance is measured through internal control mechanisms using a factor score consisting of four dimensions: the board of commissioners, the audit committee, management, and shareholders. Meanwhile, capital structure is measured using the Debt to Equity Ratio (DER), and firm value is measured using Tobin’s Q. The population of this study consists of healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. The sampling technique used in this study is purposive sampling, resulting in a total of 28 companies. To test and analyze the data, this study employs SPSS (Statistical Product and Service Solutions) version 26. The results of this study indicate that intellectual capital and capital structure have a positive effect on firm value. Meanwhile, corporate social responsibility and good corporate governance variables are found to have no significant effect on firm value.
Co-Authors Akhmad Riduwan Amanda Yecci Noeng Lilis Ardini Nabila Az’zahra Maharani