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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Borobudur Accounting Review
Muhammad Al Amin
Universitas Muhammadiyah Magelang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH FIRM SIZE TERHADAP HUBUNGAN INTELLECTUAL CAPITAL DENGAN KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di BEI 2001-2010) Amin, Muhammad Al
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.766 KB) | DOI: 10.12928/optimum.v1i2.7854

Abstract

This study aims to test empirically the influence of firm size and intellectual capital on corporate performance. Intellectual Capital is comprised of (consists of) intellectual materials (knowledge, information, property intellectual capital, experience) that can be used to create wealth. This construct is believed to play an important role in increasing corporate value and financial performance. Based on the sampling method with the method of purposive sampling with the period 2001-2010 study obtained a sample of 17 companies and data obtained as many as 170 data Ganti jadi A purposive sampling technique within period 2001-2010 resulted in sample of 17 companies and 170 data. Hypothesis testing is done using multiple linear regression analysis. The results suggest that intellectual capital has a positive effect on corporate performance, but when diinteraksikan with firm size effect of the variable will be negative. Ganti jadi: Having tested by multiple regression analysis, the findings reveal that intellectual capital has a positive effect on corporate performance. However, this effect turns to be negative when it interacts with firm size.
PENGARUH FIRM SIZE TERHADAP HUBUNGAN INTELLECTUAL CAPITAL DENGAN KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di BEI 2001-2010) Muhammad Al Amin
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 2 (2011)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.766 KB) | DOI: 10.12928/optimum.v1i2.7854

Abstract

This study aims to test empirically the influence of firm size and intellectual capital on corporate performance. Intellectual Capital is comprised of (consists of) intellectual materials (knowledge, information, property intellectual capital, experience) that can be used to create wealth. This construct is believed to play an important role in increasing corporate value and financial performance. Based on the sampling method with the method of purposive sampling with the period 2001-2010 study obtained a sample of 17 companies and data obtained as many as 170 data Ganti jadi A purposive sampling technique within period 2001-2010 resulted in sample of 17 companies and 170 data. Hypothesis testing is done using multiple linear regression analysis. The results suggest that intellectual capital has a positive effect on corporate performance, but when diinteraksikan with firm size effect of the variable will be negative. Ganti jadi: Having tested by multiple regression analysis, the findings reveal that intellectual capital has a positive effect on corporate performance. However, this effect turns to be negative when it interacts with firm size.
Akuntabilitas Pondok Pesantren dalam Konsep Amar Ma’ruf Nahi Munkar Indira Cahyaning Firdausi; Muhammad Al Amin
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4880

Abstract

This study aims to analyze the accountability of An-Najach Islamic boarding school in the of amar ma'ruf nahi munkar concept. This study also aims to determine the application of Islamic values at each stage of accountability. The method used in this research is a qualitative research methodology with a phenomenological approach. The results show that accountability at the An-Najach Islamic Boarding School has been implemented with transparency and the application of Islamic values even though the financial reporting is still simple and not in accordance with the Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) which is used as a reference in preparing reports. finance. Islamic boarding school. Accountability at the An-Najach Islamic Boarding School also reveals that the accountability of the pesantren prioritizes the principles of trust and honesty within the framework of amar ma'ruf nahi Munkar.
Co-Authors Indira Cahyaning Firdausi