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All Journal Jurnal Akuntansi Bisnis Pelita Bangsa Business and Entrepreneurial Review Eduvest - Journal of Universal Studies
Apollo Daito
Universitas Mercu Buana
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Neuroscience Social Sciences

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PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE DAN DAMPAKNYA TERHADAP COST OF DEBT Ayang Mulyana; Apollo Daito
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 6 No. 02 (2021): AKUBIS - Desember 2021
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v6i02.269

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh umur perusahaan, profitabilitas dan ukuran perusahaan terhadap intellectual capital disclosure (ICD) dan dampaknya terhadap cost of debt (COD) pada perbankan yang terdaftar di Bursa Efek Indonesia tahun 2011-2016. Teknik analisis data yang digunakan adalah regresi berganda dengan data panel. Populasi dalam penelitian ini berjumlah 42 Perbankan yang terdaftar di Bursa Efek Indonesia dengan periode laporan tahunan yang digunakan dalam penelitian tahun 2011 sampai dengan 2016. Total sampel yang digunakan dalam penelitian menggunakan purposive sampling sebanyak 23 perbankan yang telah memenuhi kriteria penelitian dari total populasi. Pengumpulan data dilakukan dengan mengunduh data laporan tahunan di situs resmi Bursa Efek Indonesia yaitu www.idx.co.id dan situs masing-masing perbankan. Hasil penelitian ini menunjukkan (1) umur perusahaan dan profitabilitas berpengaruh terhadap ICD, (2) ukuran perusahaan tidak berpengaruh terhadap ICD, (3) umur perusahaan, profitabilitas dan ukuran perusahaan secara simultan berpengaruh terhadap ICD, (4) umur perusahaan dan ICD tidak berpengaruh terhadap COD, (5) profitabilitas, ukuran perusahaan berpengaruh terhadap COD, (6) umur perusahaan, profitabilitas, ukuran perusahaan dan ICD secara simultan berpengaruh terhadap COD, (7) hasil analisis jalur membuktikan bahwa ICD bukan sebagai variabel intervening antara AGE ke COD, ROE ke COD dan SIZE ke COD
Human Resource Management Strategy and Safety Culture as Competitive Advantages in Order to Improve Construction Company Performance Winda widyanty; Apollo Daito; Setyo Riyanto; Dewi Nusraningrum
Business and Entrepreneurial Review Vol. 20 No. 2 (2020): OCTOBER 2020
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1301.189 KB) | DOI: 10.25105/ber.v20i2.8014

Abstract

This study was conducted to analyze human resource management strategies and safety culture as competitive advantages to improve company performance in the construction industry in Indonesia and to identify related factors to achieve competitive advantage in the construction industry. Primary data were collected by distributing questionnaires to 174 construction companies in Indonesia. The results of SEM data processing using the Lisrel software show that recruitment, selection, performance management, compensation, and training and development that are integrated with safety culture can be a competitive advantage and can improve the performance of construction companies in Indonesia. Future studies can use this strategic human resource management model in different industrial sectors by increasing the number of samples so that the research results can be generalized to the intended population.
The Effect of Company's Life Cycle, and Related Party Transactions on Profits Quality and Their Impact on Firm Value Andre Susanto; Apollo Daito
Eduvest - Journal of Universal Studies Vol. 3 No. 9 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i9.904

Abstract

This study aims to determine the effect of company's life cycle and related party transactions on earnings quality and its impact on firm value. This type of research is quantitative research. This study uses secondary data obtained from the Indonesian Stock Exchange (IDX) website. The sample for this research was 18 companies that carried out IPOs for the 2018-2021 period. This study used a purposive sampling technique as a sample selection. The analytical method of this study uses multiple linear regression analysis with Eviews 11 as an analytical tool. The results of study show company's life cycle affects earnings quality, while related party transactions do not affect earnings quality. The company's life cycle and related party transactions affect the firm’s value. Earnings quality has a significant effect on firm value. Earnings quality is capable of mediating between the company's life cycle and related party transactions with firm value.
Co-Authors Andre Susanto Ayang Mulyana Dewi Nusraningrum Setyo Riyanto Winda Widyanty