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INTELLECTUAL CAPITAL AND FIRM PERFORMANCE: THE ROLE OF INSTITUTIONAL AND FAMILY OWNERSHIP Pratama, Bima Cinintya; Innayah, Maulida Nurul
Benefit: Jurnal Manajemen dan Bisnis Volume 4 No 2 Desember 2019
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v4i2.8219

Intellectual Capital (IC) is important because firms in Indonesia needs a lot of competitive advantage, mainly from IC, in order to compete in the era of ASEAN Economics Community (AEC). This study investigates the positive relationship between intellectual capital and firm performance and examine the moderating role of family ownership and institutional ownership on the relationship between intellectual capital and firm performance. The data collected from annual report from high-tech industries and conducted in Indonesia. The final sample used in this study consists of a total of 144 observations. This study uses panel data regression model analysis, i.e. fixed effect regression and random effect regression. The results showed that intellectual capital has a positive effect on financial performance in Indonesia. This result indicate that intellectual capital can give higher financial performance for the firms. On the other hand, the result found that the positive moderating role of family ownership and institutional ownership on the relationship between IC and firm financial performance.Keywords: Intellectual Capital, Family Ownership, Institutional Ownership, Financial Performance.

Sharia Firm Value: The Role of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure, and Intellectual Capital Pratama, Bima Cinintya; Sasongko, Karin Maharani; Innayah, Maulida Nurul
Shirkah: Journal of Economics and Business Vol 5, No 1 (2020)
Publisher : IAIN Surakarta

This present study aims to determine the effect of enterprise risk management disclosure, intellectual capital disclosure, and intellectual capital towards firm value. The population in this study is sharia commercial banks in Indonesia from 2010 through 2018. This research employs the purposive sampling technique to obtain a sample of 106 companies that met the criteria. Multiple regression analysis using the SPSS program was employed as the data analysis technique. The results of this study revealed that enterprise risk management disclosure has a positive effect on firm value. Moreover, the intellectual capital disclosure variable has negatively related to firm value. The intellectual capital variable, however, does not affect the firm value. The results of this study imply that sharia commercial banks are encouraged to optimize their risk management through the application of enterprise risk management. Moreover, the results further suggest that the sharia banks should also improve their intellectual capital performances to create a competitive advantage for the banks, and therefore it brings higher values for the banks.Â

The Effect of Intellectual Capital towards Firm Performance and Risk with Board Diversity as a Moderating Variable: Study in ASEAN Banking Firms Innayah, Maulida Nurul; Pratama, Bima Cinintya; Hanafi, Mamduh Mahmadah
JDM (Jurnal Dinamika Manajemen) Vol 11, No 1 (2020): March 2020 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v11i1.21487

This paper finds out the impact of intellectual capital on firm performance and risk. Moreover, this paper also examines whether the board diversity in terms of gender and nationality can strengthen the effect of intellectual capital towards firm performance and risk that operates in banking industries in ASEAN. The data in this study obtained from Bloomberg and OSIRIS database and also the firmÃ¢â‚¬â„¢s annual reports over the period of 2012-2016 (375 observations) and conducted in ASEAN countries, namely Indonesia, Philippines, Malaysia, Singapore, and Thailand. The results find that the efficient and effective use of intellectual capital will make the firms achieved higher performance. Meanwhile, intellectual capital can help reduce credit risk. In the interaction effect, the result is consistent with social psychology theory and shows that the presence of board diversity actually reduces firm performance and increases risk.

Intellectual Capital Utilization And Intellectual Capital Growth In Improving Current And Future Financial Performance In Asean In The Era Of Asean Economic Community Pratama, Bima Cinintya; Wibowo, Hardiyanto; Innayah, Maulida Nurul; Bagis, Fatmah
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1076

This paper examines the association between intellectual capital (IC), rate of growth of intellectual capital (ROGIC), and firm financial performance in an emerging market context, which is ASEAN. The effect of Intellectual Capital and the rate of growth of Intellectual capital is tested towards firm financial performance, namely current financial performance and future financial performance. Panel data regression model analysis is used for a sample of manufacturing companies in ASEAN countries, namely Indonesia, Malaysia, Philippines, Thailand, and Singapore during 2015-2018. The results showed that intellectual capital and ROGIC has a positive effect on firm financial performance, both current and future performance. This result indicates that intellectual capital can generate higher financial performance for the firms, both in the current period and until the future period. A similar result also found in the relationship between ROGIC which is the rate of growth of IC toward firm financial performance. This result implies that firms should utilize and maintain intellectual capital together with maintaining IC growth (ROGIC) to maintain and preserve its performance in the current and future term.

Hubungan Simultan Bank-Firm Relationship dan Kinerja pada Perusahaan Socially Responsible Investment (SRI) di Indonesia Zusryn, Alyta Shabrina; Innayah, Maulida Nurul; Sahulata, Hanastasya
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 9, No 2 (2020): Jurnal Ekonomi Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v9i2.40984

A bank-firm relationship in the company occurs when the bank as a lender can obtain more extensive information from other parties. This study aims to examine the simultaneous relationship between bank-firm relationships and company performance. The sample in this study is non-financial socially responsible investment (SRI) firms listed on the SRI KEHATI index. The data analysis method uses two-stage least square (2SLS). The results of this study found that only multiple-bank relationships had a positive and significant effect on company performance. In addition, the company's performance also influences the company's decision to conduct multiple-bank relationships. These results indicate a simultaneous relationship between multiple-bank relationships and the performance of companies that implement socially responsible investment (SRI) in Indonesia. Multiple-bank relationships provide convenience to banks in monitoring companies. While other indicator such as company relations with foreign banks, domestic banks, the number of banks and the bank loan ratio (BLR) were not significant in the simultaneous relationship. The implication of this research is that a company can conduct multiple-bank relationships to diversify external funding sources, reduce credit constraints and reduce strategy failures.

Peningkatan Kompetensi Usaha Mikro Kecil dan Menengah (UMKM) Berbasis Analisa Studi Kelayakan Bisnis Pratama, Bima Cinintya; Bagis, Fatmah; Retnaningrum, Maharani; Innayah, Maulida Nurul
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 7, No 2 (2019): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.7262

The doers ofÂ micro small medium enterprises (UMKM) of Subdistrict Branch Office of Aisyiyah (PCA) in North Purwokerto have limited understanding and skills in the evaluation of management performance and financial management. These activities aim to improve the competence of theÂ doers ofÂ micro small medium enterprises (UMKM) of PCA in North Purwokerto on the business development based on business feasibility study. The participants joining the accompaniment of theÂ evaluation of management performance and financial management competence were 24 people. The methods used in the accompaniment were theory exposure and case study, business consultation, and the practice of the formulation of business feasibility study-based enterprises in groups. The results of the accompaniment show that the knowledge of theÂ doers ofÂ micro small medium enterprises (UMKM) on the aspect of management and finance based on the business feasibility study improves.Â

Peningkatan Kompetensi Usaha Mikro Kecil dan Menengah (UMKM) Berbasis Analisa Studi Kelayakan Bisnis Pratama, Bima Cinintya; Bagis, Fatmah; Retnaningrum, Maharani; Innayah, Maulida Nurul
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 7, No 2 (2019): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.7262

The doers ofÂ micro small medium enterprises (UMKM) of Subdistrict Branch Office of Aisyiyah (PCA) in North Purwokerto have limited understanding and skills in the evaluation of management performance and financial management. These activities aim to improve the competence of theÂ doers ofÂ micro small medium enterprises (UMKM) of PCA in North Purwokerto on the business development based on business feasibility study. The participants joining the accompaniment of theÂ evaluation of management performance and financial management competence were 24 people. The methods used in the accompaniment were theory exposure and case study, business consultation, and the practice of the formulation of business feasibility study-based enterprises in groups. The results of the accompaniment show that the knowledge of theÂ doers ofÂ micro small medium enterprises (UMKM) on the aspect of management and finance based on the business feasibility study improves.Â

Intellectual Capital and Firm Performance: The Role of Women Directors Maulida Nurul Innayah; Muhammad Fuad; Bima Cinintya Pratama
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2299

This study aims to examines the effect of intellectual capital on firm performance. Then, this study also examines whether the presence of woman director can strengthen the effect of intellectual capital on firm performance that operates in banking industries in Indonesia. The data used in this study was obtained from Bloomberg and OSIRIS database and also the firm’s annual reports during 2014-2018. The results found that women directors can strengthen the positive effect between intellectual capital and firm performance. This result showed that the presence of gender diversity in directors would make businesses have special human capital because the variety of human capital within the board that makes these resources special will affect actions within the company that have an impact on performance. This study contributes in the theoretical field by adding a reference to the effect of intellectual capital on performance with women directors as a moderating variable. This study also gives new perspective in Indonesia as emerging market especially in financial industry, while most of the studies are conducted in US and Europe.

Intellectual Capital Utilization And Intellectual Capital Growth In Improving Current And Future Financial Performance In Asean In The Era Of Asean Economic Community Bima Cinintya Pratama; Hardiyanto Wibowo; Maulida Nurul Innayah; Fatmah Bagis
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1076

This paper examines the association between intellectual capital (IC), rate of growth of intellectual capital (ROGIC), and firm financial performance in an emerging market context, which is ASEAN. The effect of Intellectual Capital and the rate of growth of Intellectual capital is tested towards firm financial performance, namely current financial performance and future financial performance. Panel data regression model analysis is used for a sample of manufacturing companies in ASEAN countries, namely Indonesia, Malaysia, Philippines, Thailand, and Singapore during 2015-2018. The results showed that intellectual capital and ROGIC has a positive effect on firm financial performance, both current and future performance. This result indicates that intellectual capital can generate higher financial performance for the firms, both in the current period and until the future period. A similar result also found in the relationship between ROGIC which is the rate of growth of IC toward firm financial performance. This result implies that firms should utilize and maintain intellectual capital together with maintaining IC growth (ROGIC) to maintain and preserve its performance in the current and future term.

The Effect Of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure, Independent Board Of Commissioners, Board Of Director And Audit Committee Towards Firm Value Bima Cinintya Pratama; Indriana Putri; Maulida Nurul Innayah
Jurnal Manajemen dan Keuangan Vol 9 No 1 (2020): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v9i1.2196

This study aims to examine the effect of enterprise risk management disclosure, intellectual capital disclosure, board commissioner independent, the board of director and committee audit on firm value proxied using book value. The population in this study are property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2016-2018. The samples of this study are 60 companies with 180 observations listed in Indonesia Stock Exchange selected by using a purposive sampling method. The data analysis method used is multiple regression model. Based on the hypothesis that enterprise risk management disclosure, intellectual capital disclosure, independent board commissioner and audit committee have no significant effect on firm value meanwhile board of directors has a significant effect on firm value.

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