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Sari, Nur Astri
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Economics, Econometrics & Finance Social Sciences

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PENGARUH UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN INTELLECTUAL PADA PERUSAHAAN KEUANGAN DI BURSA EFEK INDONESIA Arifin, Jauhar; Jamiah, Jamiah; Sari, Nur Astri
Adbispreneur Vol 9, No 1 (2024): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/adbispreneur.v9i1.33288

Abstract

This research aims to examine the influence of company size and age on the disclosure of intellectual capital. The population in this study consists of financial companies listed on the Indonesia Stock Exchange (IDX) in 2016, totaling 55 companies. The sample in this study consists of 36 financial companies. The sample was taken using purposive sampling. The analysis technique used is multiple regression analysis. The results of the analysis show that company size significantly affects intellectual capital disclosure. Meanwhile, the company's age does not affect intellectual capital disclosure.Tujuan penelitian ini adalah untuk meneliti pengaruh ukuran perusahaan dan umur perusahaan  terhadap pengungkapan intellectual capital. Populasi dalam penelitian ini adalah perusahaan keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 yaitu sebanyak 55 perusahaan. Sampel  pada  penelitian  ini  adalah  36 perusahaan keuangan. Sampel diambil dengan menggunakan purposive sampling. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil analisis menunjukkan bahwa ukuran perusahaan, berpengaruh signifikan terhadap pengungkapan intellectual capital. Sedangkan umur perusahaan tidak berpengaruh terhadap pengungkapan intellectual capital.
The Triple Bottom Line Accounting from Scientia Sacra Perspective Sari, Nur Astri; Shara, Yuni; Suhardianto, Novrys
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.20893

Abstract

This article aimed to analyze the triple bottom line accounting concept from scientia sacra perspective. The alignment of the triple bottom line accounting from scientia Sacra perceptive is essential to dealing with crises in all aspects of life regarding corporate sustainability. Scientia sacra is the knowledge of reality that is at the heart of every revelation obtained through revelation and the intellectual intuition that cover the hearts and minds of human beings. This article employed the interpretative method. The triple bottom line concept from scientia sacra perspective is analyzed in ontological, epistemological, and axiological meanings. The ontological aspect of scientia sacra refers to the existence of God. In line with that, the ontological aspect in the triple bottom line also refers to the existence of God through religious ecocentrism or the spiritual dimension. In the epistemological aspect, the triple bottom line uses eco-theological principles from the Holly book. In the axiological aspect, the triple bottom line transforms from profit oriented to 3Ps (profit, people, planet) oriented. However, this transformative function has yet to be fully achieved since some companies still commit deviations, such as environmental pollution, due to their business activities.
Co-Authors Jamiah Jamiah, Jamiah Jauhar Arifin, Jauhar Novrys Suhardianto shara, yuni