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INDONESIA
JUTRIANCE
Published by Ikatan Cendekiawan Muda Akuntansi
ISSN : -     EISSN : 30264766     DOI : https://doi.org/10.61754/jutriance.v1i01
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Trial Balance (JUTRIANCE) adalah jurnal ilmiah yang diterbitkan oleh Ikatan Cendikiawan Muda Akuntansi (ICMA). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang akuntansi yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 32 Documents
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DETERMINASI FAKTOR INTERNAL–EKSTERNAL TERHADAP NILAI PERUSAHAAN TAMBANG DI INDONESIA Sinulingga, Anugerah Chresna Putra; Winoto, Agustinus
Jurnal Trial Balance Vol. 3 No. 2 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i2.189

Abstract

This study investigates the impact of liquidity, firm age, return on assets (ROA), debt-to-equity ratio (DER), firm size, and Gross Domestic Product (GDP) growth on firm value, measured by Tobin’s Q. The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2024 period. Panel data regression analysis is employed using EViews software, preceded by descriptive statistics, multicollinearity, autocorrelation, Chow, and Hausman tests to determine the most appropriate model. The findings reveal that only firm age has a negative and significant influence on firm value. This suggests that as companies become older, their market value relative to book value tends to decrease, reflecting a decline in investor perceptions of their growth prospects. In contrast, liquidity, ROA, DER, firm size, and GDP growth show no significant effect on Tobin’s Q. These results underscore the relevance of firm age as a key consideration in both investment decision-making and corporate management strategies.
HARNESSING INTELLECTUAL CAPITAL FOR INNOVATION: TRENDS, THEORIES, AND FUTURE DIRECTIONS Wahyudi, Tri; Arisondha , Edy; Supriadi , Adih; Solihat , Hana; Rhevalina Titiantono, Aliffa
Jurnal Trial Balance Vol. 4 No. 1 (2026)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v4i1.192

Abstract

This study systematically reviews the role of intellectual capital (IC)—comprising human, structural, and relational capital—as a key driver of innovation. Using Scopus as the primary database and applying a Boolean search strategy, articles published between 2019–2024 were analyzed to identify prevailing trends, theoretical perspectives, and practical implications. Findings reveal that human capital fosters creativity and ideation, structural capital underpins the implementation of innovative solutions, and relational capital enables collaboration and knowledge sharing. The synergy among these components enhances organizational innovation capacity, though gaps remain in standardizing IC measurement frameworks and exploring dynamic interactions. The review highlights the strategic importance of managing IC by investing in employee development, robust knowledge systems, and collaborative networks. It also calls for further research into emerging IC trends and theoretical refinements, offering a comprehensive foundation for advancing the understanding and application of IC in driving sustainable innovation.

Page 4 of 4 | Total Record : 32

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