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The Influence Of The Board Of Commissioners And Managerial Ownership On Intellectual Capital Disclosure In Banking Companies On The Indonesia Stock Exchange rosidawaty, Rosidawaty rosi; Soenaryo, Dede; Wangsih, Ingkak Chintya; Permananingrum, Ervina Yennie; Haromain, Achmad
Balance Vocation Accounting Journal Vol 8, No 2 (2024): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i2.12908

Abstract

This research aims to determine the influence of the board of commissioners and managerial ownership on intellectual capital disclosure. The data analysis method used is multiple panel regression analysis so that the direction and magnitude of the influence of the independent variable on the dependent variable can be clearly depicted. This research used Eviews Student 12. The research sample consisted of 23 banking companies from 47 companies listed on the Indonesian stock exchange for the 2018- 2022 period. Sampling with certain criteria. The research results show that: 1). The board of commissioners has a negative and insignificant effect on intellectual capital disclosure; 2). Managerial ownership has a positive and significant effect on intellectual capital disclosure; 3). The board of commissioners and managerial ownership have a positive and significant effect on intellectual capital discussion simultaneously.
Peran Orientasi Inovasi terhadap Kinerja UMKM yang Dimoderasi oleh Intensitas Persaingan Naim, Abu; Ambarwati, Rina; Permananingrum, Ervina Yennie; Hadi, Ilwin; Pauji, Ahmad
Jurnal Bisnis dan Kewirausahaan Vol 2 No 3 (2025): November
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/bwvnqf22

Abstract

The purpose of this study is to determine whether Innovation Orientation (IO) has an impact on the performance of micro, small, and medium enterprises (MSMEs) moderated by Competition Intensity (CI) in the food and beverage sector in Indonesia. The research sample consisted of 100 MSME actors. Sample collection was conducted through an online questionnaire. The analysis used in this study employed Smart PLS 3.0. The results showed that IO had a direct positive impact on MSME performance, but CI did not have a direct positive impact and did not moderate MSME performance. These findings provide applicable guidance for MSME owners and policymakers that encouraging innovation through internal support systems and market responsiveness can yield tangible performance benefits, even in highly competitive environments.