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All Journal Jurnal Ekonomi Manajemen Bisnis Kompetensi Akuntansi Krida Wacana Jurnal Bakti Masyarakat Indonesia
Agustin Ekadjaja
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences Other

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Journal : Manajemen Bisnis Kompetensi

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Implikasi Value Added Intellectual Capital Terhadap Financial Company’s Performance Ekadjaja, Margarita; Ekadjaja, Agustin; Siswanto, Halim Putera
Manajemen Bisnis Kompetensi VOL. 14 NO. 01 JANUARI - JUNI 2019
Publisher : Manajemen Bisnis Kompetensi

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Abstract

Economic developments are increasingly complex, raising issues in research in the field of intellectual capital. The company’s ability to be competent in competition does not only lead to ownership of real assets but rather leads to new discoveries in managing the organization and human resources of the company. This study analyzes intellectual capital (as an independent variable) and financial company’s performance (as the dependent variable, namely Return On Assets, Return On Equity and Asset Turnover), on banking companies listed on the Indonesia Stock Exchange for 3 years (2015-2017). The differentiator of this research with previous research is the addition of measuring the ratio of company activity in evaluating company performance. The subject of banking companies is because the banking industry is one of the most intensive sectors of intellectual capital. The purpose of this study was to analyze the implications of value added intellectual capital on a company’s financial performance as measured by Return on Assets, Return on Equity, and Assset Turnover. After knowing the variables of value added intellectual capital that have implications for the company’s financial performance, it can be used as a basis for the company in an effort to increase the value of the firm. Based on partial testing, Value Added of Intellectual Capital has a significant positive effect on Return on Assets and Return on Equity, but a negative and not significant effect on Asset Turnover.Keywords: Intellectual Capital, Return On Asset, Return On Equity, Asset Turnover
Pengaruh Intellectual Capital, Perubahan Cash Flow, dan Liquidity Terhadap Value of the Firm dengan Corporate Social Responsibility sebagai Variabel Moderating Ekadjaja, Margarita; Ekadjaja, Agustin
Manajemen Bisnis Kompetensi VOL. 13 NO. 01 JANUARI-JUNI 2018
Publisher : Manajemen Bisnis Kompetensi

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Abstract

In this modern era, awareness that to increase competitiveness is not only depend on owned tangible resource, intangible resource strength such as Intellectual Capital. cash flowand availability of fund (liquidity) of a firm is also important to sustain it’s life. Those are considered as one of the important component of financial report that would be considered by both domestic investors and foreign investors. Nowadays a firm is also expected to take responsibility to the society both socially and naturally, also known as Corporate Social Responsibility (CSR).Purpose of this research is to understand the impact of intellectual capital, cash flow changes, liquidity, and CSR as moderating variabel against value of the firm, as a model to control conflict of agency. This research is taking manufacturing industry which are registered in Indonesian stock exchange in year 2014-2015 as population. By using purposive sampling technique.Research result based on testing of those three independent variables (intellectual capital, cash flow changes, and liquidity) and moderation variable (CSR) which done simultaneously in year 2014-2015 shows there is a significant impact and moderating the relation between independent variable and dependent variables, therefore, intellectual capital, cash flow changes, liquidity and CSR can be used as consideration for the investors in taking investment decision.Keywords: Intellectual capital, cash flow, liquidity, Corporate Social Responsibility, value of the firm
Co-Authors ., Marselina Edward Bunadi Ekadjaja, Margarita Elizabeth Sugiarto Dermawan Henny Henny, Henny Linawaty, Linawaty MF Djeni Indrajati Samuel Leonard Siswanto, Halim Putera Wendy The