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All Journal Journal of Applied Finance & Accounting Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Analisis Bisnis Ekonomi JMM (Jurnal Masyarakat Mandiri) jurnal ilmiah hospitality Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Revenue : Jurnal Ilmiah Akuntansi ARSY : Jurnal Aplikasi Riset kepada Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Jurnal Warta Desa (JWD) Jurnal Locus Penelitian dan Pengabdian Management Science Research Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Review of Accounting and Taxation International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Accounting and Sustainability International Journal of Economic Research and Financial Accounting Jurnal Pengabdian Dinamika Jurnal Analisis Bisnis Ekonomi
Mulyasari, Windu
Sultan Ageng Tirtayasa University, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH KEUNGGULAN DAN KETERBATASAN PERUSAHAAN TERHADAP KESEMPATAN BERTUMBUH PERUSAHAAN (GROWH OPPORTUNITIES) Murni, Rochiyati Murni; Mulyasari, Windu Mulyasari
Jurnal Analisis Bisnis Ekonomi Vol 2 No 2 (2004)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper examined the relationship between the model growth opportunities rests on combining the firm advantages and liminatons, and the investment opportunity sets. This research, particularly, extend the work of AINajjar and Belkaoui (2001) for Indonesian conditions. I used financial institutions as the sample of my research. This research aimed to examined the growth opportunities of financial institutions because this sector in last several yaer in very bad conditions. The conditions happened because of economic consequence also there is a merger between banks. The firm advantages are used four variables such corporate reputation, multinational, size and profitability. Two variables are used as firm limitations such leverage and systematic risk. This research find evidence that profitability as firm advantages and laverage as firm limitation confirmed with the general model of growth opportunities. Nevertheless, the relationship between leverage and IOS are directly related, where this relation are not consistent with the theory.
Peran Intellectual Capital dalam Meningkatkan Financial Performance dengan Digital Investment Sebagai Variabel Mediasi (Studi Empiris Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Aini, Ulfa Mariyatul; Mulyasari, Windu; Indriana, Ina
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 12 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i12.4736

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap financial performance dengan digital investment sebagai variabel mediasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif, memanfaatkan data sekunder berupa laporan tahunan perbankan yang diperoleh melalui teknik purposive sampling. Variabel intellectual capital diukur menggunakan Value Added Intellectual Coefficient (VAIC), financial performance diukur dengan Return on Assets (ROA) dan Return on Investment (ROI), sedangkan digital investment diproksikan melalui investasi pada sistem dan R&D. Analisis data dilakukan menggunakan regresi data panel dengan model fixed effect serta uji Sobel untuk menguji peran mediasi, yang diolah menggunakan aplikasi EViews 13. Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh positif dan signifikan terhadap financial performance, baik yang diukur melalui ROA maupun ROI. Selain itu, intellectual capital juga terbukti berpengaruh positif terhadap digital investment. Namun, digital investment tidak berpengaruh signifikan terhadap financial performance dan tidak mampu memediasi hubungan antara intellectual capital dan financial performance. Temuan ini mengimplikasikan bahwa pengelolaan intellectual capital merupakan faktor kunci dalam meningkatkan kinerja keuangan perbankan, sementara investasi digital memerlukan perencanaan strategis dan efisiensi implementasi agar mampu memberikan kontribusi nyata terhadap kinerja keuangan Perusahaan
CAPITAL STRUCTURE AND FIRM VALUE NEXUS: THE MODERATING ROLE OF AGENCY COST Destriana, Nicken; Zilfikar, Rudi; Mulyasari, Windu; Ismawati, Iis
Journal of Applied Finance and Accounting Vol. 12 No. 2 (2025): Publish on December 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i2.14067

Abstract

This study aims to examine the linear and non-linear relationship between capital structure (CS) and firm value (FV) and examine the moderating role of agency costs in the CS-FV relationship. The study employs static and quadratic regression analysis on panel data consisting of 318 observations from non-financial firms to examine the linear and non-linear relationships between capital structure and firm value. The data is sourced from non-financial companies listed on the Indonesia Stock Exchange over the period of 2021-2023. Capital structure has a significant positive effect on firm value. Agency costs are significantly and negatively associated with firm value. There is a strong non-linear relationship between capital structure and firm value that supports trade-off theory and agency costs. Agency costs are an important moderator in the CS-FV relationship. Overall, the sensitivity analysis shows that the results are robust. Firms need to carefully consider the level and type of debt and equity in their CS to deal with changing economic conditions.  The moderating effect of agency costs can assist firms in optimizing capital structure, emphasizing the importance of aligning interests to encourage sustainable business practices. This study enhances the existing literature by presenting new evidence concerning the non-linear relationship between capital structure and firm performance, as well as the moderating role of agency costs in this relationship, specifically within emerging capital markets, where research in this area remains limited.
Co-Authors ., Chaerunnisa Abbas, Dirvi Surya Aini, Ulfa Mariyatul Ali Djamhuri Andini Ekasari Andini, Fizri Andriani, Rosedian Anggit, Muhammad Anisya Ramadanti Astuti, Andjar Ayu Noorida Soerono Azkia Ramadhina Bisma, Muhamad Bustanul Arifin Chaerunnisa . Chandra Prasadhita Dabella Yunia DESTRIANA, NICKEN Diah Safitri Elin Marlina Elvin Bastian Euis Nurhayati Fadilatun Nisa Fadjrihana, Meidah Fani Fadilah Galih Fajar Muttaqin Hasanudin, Agus Ismaya Heni Hardianti Hesti Fatmawati Hulaemah, Eem Hulaemah Ina Indriana, Ina Ismawati, Iis Lestari, Tri Lia Uzliawati Lia Uzliawati Listia Aulia Indy Melati Ramadhani Meutia Muhammad Nawawi Muhammad Sodri Alamsyah Muhammad Taqi Murni, Rochiyati Murni Muthia Erlina Daniyati Nana Nofianti, Nana Nela Dharmayanti Nurhayati Soleha, Nurhayati Nuriyatul Hidayah Rama Komara Putra Ratu Heti Suryawiati Roni Budianto Rudi Zulfikar Slamet Sugiri Sulaeman, Andri Sanityoso Tri Wahyudi Wahyudi Tubagus Ismail Wahyuni, Hilda Fauziah Widyo Nugroho, Bernadus Erwin Bagastian Yunia, Dabella Zilfikar, Rudi