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All Journal JURNAL RELASI STIE MANDALA JEMBER EKUITAS (Jurnal Ekonomi dan Keuangan) Relasi : Jurnal Ekonomi
Annisa Abubakar Lahjie
Universitas Mulawarman
Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Intellectual Capital terhadap Kinerja Keuangan dengan Good Corpoprate Governance sebagai Variabel Mediasi Set Asmapane; Annisa Abubakar Lahjie; Muhammad Ikbal; Zulfie Nur Risqi; Hartojo Fellisia Ersa
RELASI : JURNAL EKONOMI Vol 17 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i2.491

Abstract

The emergence of a "new economy", which is principally driven by developments in information technology and science, has also sparked a growing interest in intellectual capital. One area that has attracted the attention of both academics and practitioners is the use of IC as an instrument to determine company value. management and reporting systems that have been established so far have continually lost their relevance because they are unable to provide essential information for executives to manage knowledge-based processes. Reporting on intellectual capital owned will be an added value for a company. So that reporting on intellectual capital will have an impact on improving financial performance. The implementation of Good Corporate Governance (GCG) is one of the governance systems considered to be able to provide changes for the company, so that the implementation of GCG is expected to have an impact on the wider disclosure of intellectual capital owned by a company and will have an impact on the better company performance. This research was conducted using a sample of manufacturing companies listed on the Jakarta Stock Exchange with a three-year research period, 2017 to 2019, with a sample size of 65 manufacturing companies and in analyzing the existing data, the SmartPLS tool was used. The results showed that the Intellectual Capital variable had a positive and significant influence on the company's financial performance variable, and the Good Corporate Governance variable did not have the effect to mediate the relationship between the Intellectual Capital variable and the Financial Performance variable. Keywords: Financial Performance, Intellectual Capital, Gcg
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN ASIMETRI INFORMASI TERHADAP KINERJA KEUANGAN PERUSAHAAN DI INDONESIA Annisa Abubakar Lahjie; Rusdiah Iskandar; Rande Sambe
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 4 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2022.v6.i4.5040

Abstract

Tujuan utama dari makalah ini adalah untuk menguji dampak corporate social responsibility (CSR) dan asimetri informasi terhadap kinerja keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Makalah menggunakan estimasi simultaneous equation models dengan pendekatan ordinary least squares (OLS) and two-stage least squares (2SLS) yang menggunakan 84 perusahaan dengan 1.079 data pengamatan selama periode 2007-2019. Hasil penelitian menunjukkan bahwa CSR dan asimetri informasi memiliki pengaruh yang signifikan terhadap kinerja keuangan. Namun, kurangnya kebijakan dan sistem pelaporan perusahaan mengenai pengungkapan informasi atas CSR dapat berkontribusi pada rendahnya kualitas laporan CSR. Makalah ini memiliki beberapa implikasi bagi pemerintah dan juga perusahaan yang terdaftar di BEI untuk menyelaraskan keterlibatan CSR dengan tujuan perusahaan. Makalah ini menyajikan saran untuk penelitian lebih lanjut di bidang ini. Makalah ini menyajikan salah satu dari sedikit studi untuk menganalisis CSR dan asimetri informasi pada kinerja keuangan melalui pengukuran CSR yang komprehensif. Selain itu, memberikan kontribusi untuk studi akademik empiris dalam konteks negara berkembang.
Pengaruh Intellectual Capital terhadap Kinerja Keuangan dengan Good Corpoprate Governance sebagai Variabel Mediasi Set Asmapane; Annisa Abubakar Lahjie; Muhammad Ikbal; Zulfie Nur Risqi; Hartojo Fellisia Ersa
RELASI : JURNAL EKONOMI Vol 17 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v17i2.491

Abstract

The emergence of a "new economy", which is principally driven by developments in information technology and science, has also sparked a growing interest in intellectual capital. One area that has attracted the attention of both academics and practitioners is the use of IC as an instrument to determine company value. management and reporting systems that have been established so far have continually lost their relevance because they are unable to provide essential information for executives to manage knowledge-based processes. Reporting on intellectual capital owned will be an added value for a company. So that reporting on intellectual capital will have an impact on improving financial performance. The implementation of Good Corporate Governance (GCG) is one of the governance systems considered to be able to provide changes for the company, so that the implementation of GCG is expected to have an impact on the wider disclosure of intellectual capital owned by a company and will have an impact on the better company performance. This research was conducted using a sample of manufacturing companies listed on the Jakarta Stock Exchange with a three-year research period, 2017 to 2019, with a sample size of 65 manufacturing companies and in analyzing the existing data, the SmartPLS tool was used. The results showed that the Intellectual Capital variable had a positive and significant influence on the company's financial performance variable, and the Good Corporate Governance variable did not have the effect to mediate the relationship between the Intellectual Capital variable and the Financial Performance variable. Keywords: Financial Performance, Intellectual Capital, Gcg
Co-Authors Hartojo Fellisia Ersa Muhammad Ikbal Rande Sambe Rusdiah Iskandar Set Asmapane Zulfie Nur Risqi