Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Gracia S. Ugut
Magister Manajemen, Universitas Pelita Harapan
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
THE IMPACT OF COVID-19 ON THE PROFITABILITY OF PUBLIC BANKS LISTED IN INDONESIA Gracia S. Ugut; Emir Fauzi; Tri Oktavia Saraswati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.5291

Abstract

Covid-19 has had a significant impact on the economy, especially the financial industry in developing countries such as Indonesia. This study attempted to investigate the effect of the Covivirus-19 pandemic on the profitability of Indonesian public banks. The sample consists of 41 banks registered on the Indonesian stock exchange between January 1, 2019 and December 31, 2021. The profitability of a bank is reflected by Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), and TOBINs' Q. Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), and TOBINs'Q are used as dependent variables in this study. The independent variables are asset size, deposits, and leverage from bank determinant factors, and exchange rates, interest rates, Gross Domestic Product (GDP), and new cases of Covid-19 per month from macroeconomic variables. The analysis revealed that Covid-19 has a negative impact on bank profitability, but only profitability as evaluated by NIM has a statistically significant negative impact. This study demonstrates that bank size or asset size, as well as interest rate, have a significant positive effect on the profitability of Indonesian banks that are publicly listed.
THE EFFECT OF INTELLECTUAL PROPERTY ON THE PERFORMANCE OF NON-FINANCIAL COMPANIES IN INDONESIA WITH A MARKET VALUE APPROACH Gracia S. Ugut; Glenn Natanael
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.5297

Abstract

The global economy is rising swiftly and transforming into a modern knowledge-based economy as it enters industrial era 4.0. These advancements have caused many businesses to rely not only on material assets, but also on intangible assets. The present economic era also makes competition between firms more intense, necessitating that companies always provide the best performance in creating value through their distinctiveness and competitive edge. Based on how the market values a company, its performance can be measured. This study attempts to determine the impact of intellectual capital on corporate performance based on market value. Utilizing the intellectual capital index, this study measures intellectual capital. The data in this study used a population of all non-financial firms listed on the Jakarta Stock Exchange as many as 579 firms with an observation period of 2016 - 2020, which were then selected as research samples of 199 samples. The hypothesis in this study was analyzed using panel data regression. The results of this study indicate that intellectual capital has a positive and significant effect on company performance based on the market value approach. This implies that knowledge regarding how companies manage their intellectual capital can affect market prices. This research enables nonfinancial organizations to pay greater attention to intellectual capital, which is an immaterial asset that may be further developed to create value and improve performance of an organization.
Co-Authors Emir Fauzi Glenn Natanael Tri Oktavia Saraswati