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Jurnal Ilmiah Accusi
Published by Universitas Simalungun
ISSN : -     EISSN : 26205815     DOI : https://doi.org/10.36985
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Accusi (EISSN : 2620-5815) is a journal published by the Accounting Study Program, Faculty of Economics, Simalungun University which contains scientific articles on Accounting. The results of the research published in this journal are expected to increase the repertoire of knowledge in the field of Accounting as well as make a means for professionals from the business world, education, or researchers to disseminate the development of science and technology in the field of Accounting through the publication of research results. The Accusi Scientific Journal is published periodically every May and November
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 282 Documents
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The Influence of Green Intellectual Capital and Liquidity on Firm Value with Firm Size as a Moderating Variable (An Empirical Study of Industrial Companies Listed on the Indonesia Stock Exchange, 2021–2024) Gracesiela Yosephine Simanjuntak; Lamria Sagala
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/x9j6k032

Abstract

This study aims to examine the effect of Green Intellectual Capital and Liquidity on Firm Value, with Firm Size as a moderating variable. This study employs a quantitative research approach using secondary data in the form of financial statements and sustainability reports obtained from the official website of the Indonesia Stock Exchange (IDX) and the official websites of the respective companies. The population consists of Industrials companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using purposive sampling, resulting in 224 observations from 56 companies over a four-year period. The results show that Green Intellectual Capital has no effect on Firm Value, while Liquidity has a negative effect on Firm Value. Firm Size does not moderate the effect of Green Intellectual Capital on Firm Value; however, Firm Size strengthens the effect of Liquidity on Firm Value
The Influence of Capital, Working Hours, and Business Duration on Income Growth Among MSME Operators in Raya Kahean District Nursahrina Sinaga; Yulita Santa Nova Girsang; Desmi Triyanti Purba
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/nwkazn64

Abstract

The objective of this study is to determine the partial effects of capital, working hours, and business duration on MSME income, as well as their simultaneous effect on MSME income. This study employs a quantitative approach, wherein collected data are presented numerically and analyzed using statistical methods. The sample consists of 70 MSMEs in Raya Kahean District. The results indicate that: individually (partially), capital has a significant effect on MSME income in Raya Kahean District (t-calculated = 5.539 > t-table = 1.668; sig. = 0.000 < 0.05); working hours have a significant effect on MSME income (t-calculated = 2.876 > t-table = 1.668; sig. = 0.004 < 0.05); and business duration has a significant effect on MSME income (t-calculated = 3.514 > t-table = 1.668; sig. = 0.001 < 0.05). Simultaneously, capital, working hours, and business duration have a significant effect on MSME income in Raya Kahean District, with the calculated F-value exceeding the F-table value (29.493 > 2.74) and a significance value below 0.05 (0.000 < 0.05)

Page 29 of 29 | Total Record : 282

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