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Journal : Jurnal Ilmu Manajemen

Effect of Intellectual Capital, Corporate Sustainability Disclosure, and Corporate Governance To The Value of The Company: Empirical Study on Registered SOE in Indonesia Stock Exchange Kenny Ardillah
Jurnal Ilmu Manajemen & Ekonomika Vol 10, No 2 (2018): Jurnal Ilmu Manajemen & Ekonomika, Vol. 10, No.2, June 2018
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.197 KB) | DOI: 10.35384/jime.v10i2.75

Abstract

The main purpose of the company's operation today is to maximize the value of the company. Corporate value is not only influenced by economic performance, but can come from performance derived from social activities. But in reality, it eventually leads to a conflict of interest that occurs within the company, so that necessary to implement mechanisms to reduce the conflict. The purpose of this research to provide evidence to determine effect of intellectual capital, corporate sustainability disclosure, and corporate governance to corporate values with company size and leverage as control variables. This research can provide benefits as knowledge related to how wide the company pursues intellectual capital, corporate social responsibility, and corporate governance in increasing the value of the company. This research samples is focused on state-owned enterprises listed in Indonesia Stock Exchange for period 2013 – 2016 with total 48 data used in this research. This research use multiple regression to test the hypothesis. The result of this research is intellectual capital and corporate sustainability disclosure have positively influence towards corporate values. Corporate governance has no influence towards corporate values. For control variables, company size has no influence towards corporate values and leverage has negatively influence towards corporate values.
The Modelling of Stock Price Based on Dividend Policy, Intellectual Capital, Sales Growth, and Capital Structure Kenny Ardillah; Icha Juana
Jurnal Ilmu Manajemen & Ekonomika Vol 13, No 2 (2021): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 13, No.2 Juni 2021
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v13i2.284

Abstract

This research was aimed to know the influences of dividend policy, intellectual capital, sales growth and capital structure on stock prices. The population in this study were all mining companies listed on the Indo-nesia Stock Exchange in 2015 – 2019. The number of research samples obtained was 38 companies with purposive sampling technique and the number of observations of research data obtained was 190. This study used the multiple linear regression method with a fixed effects approach model. The results show that dividend policy has no influence on stock prices, intellectual capital has no influence on stock prices, sales growth has no influence on stock prices, and capital structure has a negative and significant effect on stock prices. The results of this study can provide insight to the companies, so that it can more effectively manage its capital structure.
The Impact of Internal Audit, Internal Control and Whistleblowing System on Fraud Prevention in the Indonesia Banking Companies during the COVID-19 Pandemic Kelvin Haryanto; Kenny Ardillah
Jurnal Ilmu Manajemen & Ekonomika Vol 14, No 1 (2021): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 14, No.1, December 2021
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v14i1.290

Abstract

This study aims to analyze the factors that influence fraud prevention, which consists of the role of internal audit, internal control and the sistem whistleblowing. The population of this study are employees who work as internal auditor in the Indonesia banking companies. The number of samples selected through con-venience sampling method are 100 employees of the three private bank in Jakarta domiciled base that rep-resent Indonesia’s banking industry. The hypothesis in this study was tested using multiple linear regres-sion. The results of the study indicate that internal audit, internal control and the whistleblowing system have a significant positive effect on fraud prevention. Meanwhile, internal audit and internal control are the most dominant variables that affect fraud prevention. This result proved that for the companies, the best practices of implementing internal audit, internal control, and the whistleblowing system in the banking industry will further increase the efforts of fraud prevention in anticipating fraud practices by company’s employees.