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All Journal Pena : Jurnal Ilmu Pengetahuan dan Teknologi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Maria Goretti Kentris Indarti
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Other

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Determinants of Firm Value with Financial Performance as a Mediating Variable on the LQ 45 Index 2020-2023 Anggreny Copricornilam Siahaan; Maria Goretti Kentris Indarti
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4163

Abstract

This study examines the effect of intellectual capital, which includes human capital (VAHU), structural capital (STVA) and relational capital (VACA), on firm value (PBV), with financial performance (ROA) as the mediating variable. The population of this study consists of companies listed in the LQ45 index during the period 2020-2023. A total of 160 companies were selected as the sample using the purposive sampling method. The results show that human capital, structural capital and relational capital partially have a positive and significant effect on financial performance. Further tests show that structural capital has a positive and significant effect on firm value, while human and relational capital have a positive but insignificant effect. Financial performance mediates the relationship between human, structural and relational capital positively and significantly on firm value. In this research, the leverage variable (DER) and firm size are also used as control variables and the results obtained show that leverage has a positive and significant effect on firm value, while firm size has a negative effect on firm value.
The Influence of Service Performance and Institutional Age on Budgetary Independence with Financial Performance as A Mediating Variable (A Study at The Bendan Regional General Hospital Public Service Agency, Pekalongan City) Ayu, Farah; Maria Goretti Kentris Indarti
Pena: Jurnal Ilmu Pengetahuan dan Teknologi Vol. 39 No. 1 (2025): PENA MARET 2025
Publisher : LPPM Universitas Pekalongan

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Abstract

The purpose of the study was to test and analyze the independent variables in the form of service performance and agency age on the dependent variable in the form of independence ratio and test the mediation of financial performance in this role at the Regional Public Service Agency (BLUD) of RSUD Bendan Pekalongan City taken in 2018-2023. The population in this study is the annual financial report of the Regional Public Service Agency of Bendan Hospital, Pekalongan City. The sampling method uses purposive sampling method, namely by taking a predetermined sample based on the aims and objectives of the study. The provisions of the sample taken are Notes on Financial Statements (CALK) of the Regional Public Service Agency of the Bendan City Hospital of Pekalongan for the period 2018-2023 which are broken down into monthly data so that the total data obtained is 72. The data collection method uses secondary data. Data analysis using PLS (Partial Least Square) regression analysis. Based on the results of the study, it can be concluded that service performance has no effect on financial performance, agency age has no significant effect on financial performance, service performance has no significant effect on budget independence, agency age has a positive and significant effect on budget independence, financial performance has a positive and significant effect on budget independence, financial performance does not mediate the effect of service performance on the independence ratio, and financial performance mediates the effect of agency age on the independence ratio of BLUD Bendan Hospital Pekalongan City in the period 2018 - 2023 Keywords: service performance, agency age, financial performance, independence ratio, RSUD Kota Pekalongan
Co-Authors Anggreny Copricornilam Siahaan Ayu, Farah