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All Journal Journal of Economy, Accounting and Management Science (JEAMS) E-JURNAL AKUNTANSI
Sri Hermuningsih
Faculty of Economics, Sarjanawiyata Tamansiswa University, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

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Pengaruh The Effect Of Financial Leverage, Capital Structure, Intellectual Capital On Financial Performance Company Size As A Moderating Variable Wahyuni Wahyuni; Sri Hermuningsih; Pristin Prima Sari
E-Jurnal Akuntansi Vol 35 No 2 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i02.p11

Abstract

The increasing development of the business world requires maximum performance from the company’s resources, both tangible and intangible assets, not only focusing on marketing or sales but also focusing on the financial sector. This research aims to determine the effect of financial leverage, capital structure and intellectual capital on financial performance with company size as a moderator in mining sector companies listed on the Indonesia Stock Exchange, with a sample of 92 data, using the purposive sampling method and moderated regression analysis (MRA). The results of the analysis show that the variables financial leverage and company size have a positive effect on financial performance. Meanwhile, the capital structure and intellectual capital variables negative effect on financial performance. Company size weakens the influence of financial leverage on financial performance. Company size streangthens capital structure on financial performance. Keywords: Financial Performance: Financial Leverage: Capital Structure: Intellectual Capital: Company Size.
Analysis of The Effect of Artificial Intelligence (AI) And Hedonism Lifestyle On Loan Decisions Using Spaylater With Self-Control As An Intervening Variable Findia Idamazari; Sri Hermuningsih; Risal Rinofah
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 2 (2026): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i2.89

Abstract

This study aims to test and analyze (1) the influence of AI (Artificial Intelligence) on loan decisions using Shopee PayLater, (2) the influence of Hedonism Lifestyle on loan decisions using Shopee PayLater, (3) the influence of AI (Artificial Intelligence) on loan decisions using Shopee PayLater through self-control, (4) the influence of Hedonism Lifestyle on loan decisions using Shopee PayLater through self-control, and (5) the influence of Self-Control on loan decisions using Shopee PayLater. The sample in this study was 130 respondents from Generation Z in Yogyakarta who were active Shopee users and had made transactions using SPayLater at least once in the past month. The data collection method employed a distributed questionnaire, and the sampling technique used was purposive sampling. This study used Outer Model analysis techniques, Model Fit Test, and Inner Model Analysis. The analysis tool used SmartPLS 4.1.0.9. The results of the study show (1) there is no positive and significant influence of the Artificial Intelligence variable on the loan decision using Shopee PayLater (2) there is a positive and significant influence of the Hedonism Lifestyle Variable on the loan decision using Shopee PayLater (3) there is a positive and significant influence of Artificial Intelligence on the loan decision using Shopee PayLater through self-control (4) there is a positive and significant influence of the Hedonism Lifestyle on the loan decision using Shopee PayLater through Self-control (5) there is a positive and significant influence of the Self-Control variable on the loan decision using Shopee PayLater.
Co-Authors Findia Idamazari Pristin Prima Sari Risal Rinofah Wahyuni Wahyuni