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All Journal Jurnal Manajemen Atma Jaya Jurnal Akuntansi Jurnal Manajemen
Nugroho, Felix Cahyo
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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.
PENGARUH UKURAN PERUSAHAAN, RASIO ARUS KAS OPERASI, DAN EFISIENSI INVESTASI TERHADAP FINANCIAL DISTRESS PADA SEKTOR BARANG KONSUMSI NON-SIKLIKAL DI INDONESIA Nugroho, Felix Cahyo; Kusumadewi, Ni Luh Gde Lydia
Jurnal Akuntansi Vol 19 No 2 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i2.7301

Abstract

Financial distress occurs when a company experiences financial difficulties that may result in bankruptcy. Internal challenges within the company are one factor contributing to financial distress. This study examines the influence of firm size, operating cash flow ratio, and investment efficiency on financial distress in noncyclical sector companies listed on the Indonesia Stock Exchange from 2018 to 2023. The research employs multiple linear regression analysis using IBM SPSS version 27. A purposive sampling technique was applied, resulting in 374 observation units. The findings indicate that firm size has no significant impact on financial distress. However, operating cash flow ratio and investment efficiency negatively affect financial distress, suggesting that higher cash flow and efficient investments reduce the likelihood of financial distress
Co-Authors Aryanindita, Gabriel P Kusumadewi, Ni Luh Gde Lydia Tarigan, Thia Margaretha