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All Journal AFRE Accounting Financial Review Journal of Social Science
Mu'izzuddin Mu'izzuddin
Universitas Sriwijaya
Economics, Econometrics & Finance Social Sciences

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The Influence Of Intellectual Capital On Financial Performance In The Banking Sector Listed On The Indonesia Stock Exchange Ahmad Sahara; Marlina Widiyanti; Mu'izzuddin Mu'izzuddin; Mukhtaruddin Mukhtaruddin
Journal Of Social Science (JoSS) Vol 3 No 10 (2024): JOSS: Jurnal Of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v3i10.376

Abstract

This study aims to analyze the influence of intellectual capital on financial performance in the banking sector listed on the Indonesia Stock Exchange (IDX), with Return on Assets (ROA) as the leading indicator. Intellectual capital is measured using Value Added Intellectual Coefficient (VAIC), which consists of three components: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The quantitative method is used with secondary data from the annual financial statements of banking companies for the period 2018–2022. The sample consisted of 15 banks selected through the purposive sampling technique. The results of the regression analysis show that VACA, VAHU, and STVA have a significant and positive influence on ROA, which shows that investment in intellectual capital plays a vital role in improving bank profitability. These findings have implications that banks can prioritize human and structural capital development to enhance financial performance. The recommendations of this study include further exploration of the long-term impact of intellectual capital on various economic conditions.
Financial Literacy and House Hold Portofolio Diversification: The Moderation Role of Risk Preferences Shelfi Malinda; Mu'izzuddin Mu'izzuddin; Febri Marani Malinda; Kharisya Ayu Effendi
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): July 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12437

Abstract

The study examines the relationship between financial literacy and household portfolio diversification in Palembang, Indonesia. The sample was proportio-nally surveyed using proportional random sampling, so 405 households in Palembang, Indonesia divided into 18 districts. Inferential testing uses Struc-tural Equation Modeling (SEM) based on variants, namely Partial Least Squ-are (SEM-PLS). Results show that financial literacy positively influences port-folio diversification, while risk preference moderates this effect. The interaction between financial literacy and risk preference has a smaller effect size. The stu-dy contributes to the concept of optimal portfolios in Modern Portfolio Theory, as financial literacy encourages logical decisions and risk preferences optimize diversification decisions. The study also found that risk preference reduces the effect of financial literacy on portfolio diversification, as households understand that additional asset distribution may increase costs and reduce returns. Re-search suggests incorporating risk preference as a predictor and mediator to better understand the impact of financial literacy on portfolio diversification.DOI: https://doi.org/10.26905/afr.v7i2.12437
Co-Authors Ahmad Sahara Effendi, Kharisya Ayu Febri Marani Malinda Marlina Widiyanti, Marlina Mukhtaruddin Mukhtaruddin Shelfi Malinda