JURNAL AKUNTANSI
Vol 14 No 1 (2025): Februari - Juli 2025

Dampak Pengungkapan Technological Capital dan Inovasi terhadap Nilai Perusahaan

Pane, Zulfikar Ikhsan (Unknown)
Romel, Lenra (Unknown)
Setyaningsih, Ratih Nur (Unknown)

Article Info

Publish Date
20 Jul 2025

Abstract

This study aims to examine the effect of technology implementation and innovation on company value by using technological capital disclosure as an alternative measurement. The aim is to expand previous studies and at the same time confirm technological capital disclosure as a measurement in the field of technology. by using 75 valid observation based on companies listed in Jakarta Islamic Index which consistent reporting from 2019 – 2023, it result technological capital disclosure and innovation positive significant to firm value. Its also confirm technological capital disclosure as technology measurement in accounting area.

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Journal Info
JURNAL AKUNTANSI
Website

Abbrev

JA

Publisher

INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki ...