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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Abdimasku : Jurnal Pengabdian Masyarakat eProceedings of Management Community Service Seminar and Community Engagement (COSECANT)
Vaya Juliana Dillak
Telkom University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Journal : JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

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Pengaruh Intellectual Capital dan Ukuran Perusahaan Terhadap Nilai Perusahaan Ayu Anjani; Vaya Juliana Dillak
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 3 (2019): Vol 3 No 3 Desember 2019
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.56 KB) | DOI: 10.36555/jasa.v3i3.720

Abstract

Maximizing firm value is one of the company's goals. The high value of the firm indicates that the firm is able to maintain business continuity and is able to improve the prosperity of shareholders. This study aims to determine the effect of intellectual capital (VACA, VAHU, STVA) and company size (Ln of Total Assets) on firm value (PBV). The research was conducted at the consumer goods manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used was purposive sampling and obtained 18 companies that 72 sample data were obtained. The method of data analysis in this study is multiple linear regression analysis using SPSS 23 software. The results of the study show that simultaneously value added capital employed (VACA), value added human capital (VAHU), structural capital value added (STVA) and company size (Ln of Total Asset) have a significant effect on firm value (PBV).
Financial Performance: Diversification Strategy, Research and Development Intensity and Ownership an Empirical Study on Healthcare Industry Anastasia Adella; Vaya Juliana Dillak
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2187

Abstract

Many studies have examined factors influencing a company's financial performance. Some previous studies, showed inconsistent results on diversification variables, research and development intensity, and the ownership structure of the dependent variable of the company's financial performance. This research aims to examine both simultaneously and partially the variables of a diversification strategy, research and development intensity, public ownership, and institutional ownership on the company's financial performance. The financial performance used in this study is profitability. This study used a sampling technique in the form of purposive sampling. The sample in the study uses healthcare sector companies. The development of the healthcare industry in Indonesia from year to year shows potential consequences. The occurrence of a pandemic indirectly made people aware of the importance of health. Therefore, the healthcare sector is considered a promising sector and plays an essential role in driving and sustaining the national economy. The data analysis technique in this research uses panel data regression on 39 observations from 2016-2021. The empirical findings show that research and development intensity and institutional ownership significantly positively affect the company's financial performance. On the other hand, the diversification strategy has a negative effect on the company's financial performance. Meanwhile, public ownership does not affect the company's financial performance.
Co-Authors Anastasia Adella Andrieta Shintia Dewi Angelica Wanda Stella Feanie Annisa Nurbaiti Arif Partono Prasetio Ayu Anjani Fanni Husnul Hanifa Ganjar M Disastra Krishna Kusumahadi Kurnia Kurnia Melsa Aninda Fitri Mohammad Azhar Aulia Muhammad Muslih Ratri Wahyuningtyas Ruri Octania Dinata Siska P Yudowati T.A. Siburian Widya Sastika