Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal International Journal of Financial, Accounting, and Management IIJSE
Suhadi, Ilyas Alfian
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Impact of intellectual capital on financial performance with company size moderation Suhadi, Ilyas Alfian
International Journal of Financial, Accounting, and Management Vol. 6 No. 1 (2024): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i1.1833

Abstract

Purpose: This study aims to determine the effect of intellectual capital and company size on financial performance and the moderating role of company size on intellectual capital on the financial performance of state-owned companies in the infrastructure sector for the 2017-2022 period. Research methodology: This type of research is quantitative research that uses descriptive static methods, classical assumption tests, and hypothesis tests. In total, 42 samples were included in the study. Results: The results show that Intellectual capital has a significant positive effect on financial performance, while company size has a significant negative effect on financial performance. The company size in this study was not able to moderate intellectual capital to financial performance. Limitations: This study only used data from the IDX for 2017-2022 which allows data not to be obtained in detail. The sample in this study uses only infrastructure sector companies that use rupiah currency.   Contribution:  This study reveals that intellectual capital has a positive and significant effect on financial performance, whereas company size does not moderate this relationship, providing important insights for the management of intellectual capital and strategy for state-owned companies in the infrastructure sector. Novelty: Company size is used as a moderating variable because it is thought to be able to support the company's operational activities in supporting the management of its resources.
Impact of intellectual capital on financial performance with company size moderation Suhadi, Ilyas Alfian
International Journal of Financial, Accounting, and Management Vol. 6 No. 1 (2024): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i1.1833

Abstract

Purpose: This study aims to determine the effect of intellectual capital and company size on financial performance and the moderating role of company size on intellectual capital on the financial performance of state-owned companies in the infrastructure sector for the 2017-2022 period. Research methodology: This type of research is quantitative research that uses descriptive static methods, classical assumption tests, and hypothesis tests. In total, 42 samples were included in the study. Results: The results show that Intellectual capital has a significant positive effect on financial performance, while company size has a significant negative effect on financial performance. The company size in this study was not able to moderate intellectual capital to financial performance. Limitations: This study only used data from the IDX for 2017-2022 which allows data not to be obtained in detail. The sample in this study uses only infrastructure sector companies that use rupiah currency.   Contribution:  This study reveals that intellectual capital has a positive and significant effect on financial performance, whereas company size does not moderate this relationship, providing important insights for the management of intellectual capital and strategy for state-owned companies in the infrastructure sector. Novelty: Company size is used as a moderating variable because it is thought to be able to support the company's operational activities in supporting the management of its resources.
The Influence of Intellectual Capital on Return on Asset on BUMN Bank Listed on BEI 2015-2022 Suhadi, Ilyas Alfian; Kahfi, Muhammad Ismail
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4528

Abstract

The purpose of this research is to determine the components of intellectual capital, namely Value-Added Human Capital (VAHU), Value Added Structural Capital (STVA), and Value-Added Capital Employed (VACA) in influencing Return on Assets. This research is quantitative and uses secondary data. The population of this research is state-owned companies in the banking sector registered on the IDX in 2015-2022. The number of samples studied was 32 samples. This research uses descriptive statistics, classical assumption testing, and hypothesis testing. The results of this research show that VACA, VAHU, and STVA together or simultaneously have a significant influence on Return on Assets (ROA). All independent variables VAHU, STVA, and VACE can contribute 68.6% of ROA. Then the results of the partial test, VAHU partially has a significant positive effect on ROA, VACE partially has a significant positive effect on ROA but STVA partially gives positive results but is not significant on ROA.
Co-Authors Kahfi, Muhammad Ismail