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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Al-Adyan: Jurnal Studi Lintas Agama
Adhitanaya, Komang
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Economics, Econometrics & Finance Other

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The The Role of Growth in Moderating the Relationship of Intellectual Capital to Firm Values Adhitanaya, Komang; Astuti, Partiwi Dwi; Ekayani, Ni Nengah Seri
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 2 (2023): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.2.2023.235-243

Abstract

This study examines the moderating effect of growth on the relationship between intellectual capital and firm value. The population in this study is made up of manufacturing companies in the consumer goods sector that are listed on the Indonesia Stock Exchange in the 2017–2020 period. The determination of the sample using the purposive sampling method yielded a sample of 37 companies. The analytical method used is moderated regression analysis (MRA). The study results reveal that intellectual capital has a significant positive effect on firm value. Furthermore, growth strengthens the effect of positive intellectual capital on firm value. With growth, it can indicate the company's progress through an increase in assets, one of which is intellectual capital that has the potential to generate high cash flows in the future, thereby increasing the value of the company.
Penerapan Tri Kaya Parisudha (Tkp) Dalam Praktik Profesi Akuntan Publik Anam, Mohamad Khoirul; Adhitanaya, Komang
AL-ADYAN Vol 18 No 2 (2023): Al-Adyan: Jurnal Studi Lintas Agama
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-adyan.v18i2.16294

Abstract

This study aims to explore the application of Tri Kaya Parisudha (TKP) in the practice of public accounting profession. TKP, which consists of manacika (thinking well), wacika (speaking well), and kayika (doing good), is used to identify and interpret the reference attitude for upholding ethics that must be possessed by a public accountant (AP). This type of research is descriptive qualitative, which is used to reveal the meaning contained in TKP and actualized in the ethics of public accountants. The study findings reveal that manacika (thinking well), wacika (speaking well), and kayika (doing good) are consistent with the Public Accountants Code of Ethics (KEPAP). The application of TKP in the practice of public accounting profession is important to maintain professional ethics and standards. To apply it, AP must be consistent in thinking, speaking, and acting positively. By incorporating TKP values into the professional code of ethics, regulators can encourage ethical behavior and accountability among APs. Further research can continue this study by adding interviews with religious and cultural figures to dig deeper into the values of TKP.
Co-Authors Anam, Mohamad Khoirul Ni Nengah Seri Ekayani Partiwi Dwi Astuti, Partiwi Dwi