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All Journal Jurnal Manajemen Atma Jaya Jurnal Manajemen Trilogi Accounting & Business Research EQUILIBRIUM : JURNAL BISNIS DAN AKUNTANSI (EJBA)
Aryanindita, Gabriel P
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Peran Strategi Pengelolaan Manajemen pada Hubungan Modal Intelektual dan Kinerja Perusahaan Aryanindita, Gabriel P; Tarigan, Thia Margaretha; Nugroho, Felix Cahyo
Jurnal Manajemen Vol. 21 No. 1 (2024): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v21i1.5692

Abstract

The advent of information technology has precipitated a paradigm shift in the global business landscape. One of the principal factors contributing to the ability of organisations to adapt to this paradigm shift is the capacity of their employees. Intellectual capital has emerged as a new area of focus in accounting research. There is a substantial body of empirical evidence that attests to the significance of intellectual capital enhancement for business strategy. Nevertheless, there is a paucity of empirical research examining the relationship between knowledge management strategies and intellectual capital and organisational performance. The objective of this study is to make a contribution to the empirical investigation of knowledge management strategy, specifically in relation to 556 companies from the Southeast Asia region for the period 2021-2023, as identified from the I/B/E/S database. The results of the study indicate that there is no significant effect of value-added intellectual coefficient (VAIC), which represents a firm's intellectual capital, on performance (return on investment (ROI)). This is due to the lack of complete data for calculating VAIC. Employee costs are the primary account used to calculate VAIC, and thus, knowledge management strategies may be perceived as less critical by managers when intellectual capital is not a primary concern.
Peran Strategi Pengelolaan Manajemen pada Hubungan Modal Intelektual dan Kinerja Perusahaan Aryanindita, Gabriel P; Tarigan, Thia Margaretha; Nugroho, Felix Cahyo
Jurnal Manajemen Vol. 21 No. 1 (2024): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v21i1.5692

Abstract

The advent of information technology has precipitated a paradigm shift in the global business landscape. One of the principal factors contributing to the ability of organisations to adapt to this paradigm shift is the capacity of their employees. Intellectual capital has emerged as a new area of focus in accounting research. There is a substantial body of empirical evidence that attests to the significance of intellectual capital enhancement for business strategy. Nevertheless, there is a paucity of empirical research examining the relationship between knowledge management strategies and intellectual capital and organisational performance. The objective of this study is to make a contribution to the empirical investigation of knowledge management strategy, specifically in relation to 556 companies from the Southeast Asia region for the period 2021-2023, as identified from the I/B/E/S database. The results of the study indicate that there is no significant effect of value-added intellectual coefficient (VAIC), which represents a firm's intellectual capital, on performance (return on investment (ROI)). This is due to the lack of complete data for calculating VAIC. Employee costs are the primary account used to calculate VAIC, and thus, knowledge management strategies may be perceived as less critical by managers when intellectual capital is not a primary concern.
Memanusiakan Ekonomi Melalui Pemikiran Amartya Sen dan Karl Polanyi Aryanindita, Gabriel P; Pramono, Herry
EQUILIBRIUM - Jurnal Bisnis dan Akuntansi Vol. 17 No. 2 (2023): EQUILIBRIUM - Jurnal Bisnis dan Akuntansi (EJBA)
Publisher : Universitas Kristen Immanuel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61179/ejba.v17i2.505

Abstract

Ekonomi seringkali dipisahkan dari etika dan moral karena perkembangan aliran positivime ilmu ekonomi. Positivime yang bersandar pada data membuat ekonomi seolah-oleh menjauh dari etika dan moral kehidupan. Amartya Sen terkenal dengan pola pemikiran bahwa ekonomi pasar bebas merupakan akibat pemisahan ekonomi dari dimensi etik dan moral. Polanyi adalah satu satu pemikir yang berupaya untuk merangkaikan kembali ekonomi dengan variabel sosio-budaya sehingga variabel-variabel tersebut dapat meningkatkan produktivitas. Dua pemikir ini memungkinkan terbukanya ekonomi terhadap ilmu lain, seperti layaknya manusia yang memerlukan manusia lain untuk hidup.
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN KEPEMILIKAN PUBLIK TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA UNTUK TAHUN 2018-2021 Pranata, Maria Gabriela; Anggarani, Asih; Aryanindita, Gabriel P
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1797

Abstract

This study aims to analyze the effect of managerial ownership, leverage, and public ownership on accounting conservatism in mining companies in Indonesia for the year 2018-2021. By using purposive sampling data collection criteria, 27 companies were found. This study uses multiple linear regression analysis and uses two supporting theories, namely signaling theory and agency theory. Based on the results of analysis testing, managerial ownership has no effect on accounting conservatism. Meanwhile, leverage and public ownership have a significant positive effect on accounting conservatism. Keywords: managerial ownership; leverage; public ownership; accounting conservatism
Co-Authors Anggarani, Asih Nugroho, Felix Cahyo Pramono, Herry Pranata, Maria Gabriela Tarigan, Thia Margaretha