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p-Index From 2021 - 2026
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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Akuntansi Pajak dan Kebijakan Ekonomi Digital
Novaldy Arief Pradika
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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DETERMINANTS OF CORPORATE VALUE: SUSTAINABILITY REPORTING, INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE IN MANUFACTURING COMPANIES IN INDONESIA Nurul Aini; Lilik Pirmaningsih; Novaldy Arief Pradika; Elizabeth Dellysiana; Ratna Madudari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.359

Abstract

This study aims to test and analyze the influence of sustainability reporting, intellectual capital and good corporate governance on company value. The sample used in the study is manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period as many as 87 years of companies, Data analysis using SPSS 25. The results of this study show that sustainability reporting, intellectual capital and good corporate governance proxied by the audit committee and independent commissioners have a significant effect on the company's value.
Pengaruh Literasi Akuntansi terhadap Intensi Berwirausaha Mahasiswa Peserta Mata Kuliah Kewirausahaan Novaldy Arief Pradika
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 3 No. 3 (2026): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v3i3.2474

Abstract

This study examines the effect of accounting literacy on entrepreneurial intention among students enrolled in an entrepreneurship course. Prior research reports inconsistent findings regarding the role of financial literacy in shaping entrepreneurial intention, and this study proposes construct misalignment as an explanation worth testing. A quantitative approach was employed using a cross-sectional survey with a census of all 40 students enrolled in the Entrepreneurship course, yielding a 100 percent response rate. The instrument comprised 16 accounting literacy items and 6 entrepreneurial intention items measured on a five-point Likert scale, analysed using simple linear regression. All 22 items were valid and reliable, with Cronbach's alpha of 0.940 for accounting literacy and 0.884 for entrepreneurial intention, and all classical assumptions were satisfied. The regression results indicate that accounting literacy does not significantly affect entrepreneurial intention at the 5 percent level, with a t value of 1.997 below the critical value of 2.024, a significance of 0.053, and a coefficient of determination of 9.50 percent. Nevertheless, the direction and magnitude of the effect are consistent with the hypothesis and the significance value lies very close to the conventional threshold. Dimension-level analysis reveals that transaction recording and financial performance analysis correlate significantly with entrepreneurial intention. This study concludes that accounting literacy as a composite construct is not yet established as a determinant of entrepreneurial intention, although its applied components show promising associations warranting further investigation.
Co-Authors Elizabeth Dellysiana Lilik Pirmaningsih Nurul Aini Ratna Madudari