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All Journal Jurnal Akuntansi dan Pajak Media Ekonomi
Muhammad Fuad
Universitas Muhammadiyah Purwokerto
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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

Abstract

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.
Analisis Persepsi Minat Mahasiswa Berpartisipasi Dalam Program MBKM Dalam Meningkatkan Softskill Lulusan Muhammad Fuad; Suyoto Suyoto; Ugung Dwi Ario; Ika Yustina Rahmawati; Alfato Yusnar Kharismasyah
Media Ekonomi Media Ekonomi : Vol 22 No 1 Januari 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/medek.v22i1.14890

Abstract

Penelitian ini bertujuan untuk mengetahui minat mahasiswa terhadap program Merdeka Belajar Kampus Merdeka (MBKM), persepsi mahasiswa terhadap peningkatan Soft Skill mengikuti MBKM, dan pengaruh minat mahasiswa mengikuti program MBKM terhadap peningkatan soft skill lulusan. Sampel penelitian 74 mahasiswa dengan teknik sampling menggunakan purposive sampling. Instrumen pengambilan sampel menggunakan kuisioner dengan skala likert lima tingkat, yang diedarkan kepada responden menggunakan Google Form. Data dianalisis menggunakan statistic deskriptif dan statistic induktif dengan analisis regresi. Hasil analisis statistic deskriptif menunjukkan bahwa rata-rata persepsi responden terhadap peningkatan softskill mahasiswa mengikuti MBKM sangat tinggi yaitu 4,48 dari skala likert lima tingkat. Rata-rata minat mahasiswa mengikuti MBKM juga sangat tinggi yaitu 4,37 dari skala liker lima tingkat. Hasil analisis regresi menunjukkan bahwa minat mahasiswa mengikuti MBKM berpengaruh signifikan terhadap peningkatan Soft Skill mahasiswa, dengan nilai R-squared cukup besar (0.62). Ini berarti bahwa variasi peningkatansoftskill lulusan dapat dijelaskan oleh minat mahasiswa mengikuti program MBKM.
Co-Authors Alfato Yusnar Kharismasyah Ika Yustina Rahmawati Maulida Nurul Innayah Pratama, Bima Cinintya Suyoto Suyoto Ugung Dwi Ario