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All Journal Jurnal Akuntansi Jurnal ULTIMA Accounting BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Rosinta Ria Panggabean
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Economics, Econometrics & Finance Education Social Sciences

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Journal : BALANCE: Jurnal Akuntansi, Auditing dan Keuangan

 1 
PENGARUH CSR DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN Edwin Wibisono; Rosinta Ria Panggabean
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 16 No 1 (2019): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.967 KB) | DOI: 10.25170/balance.v16i1.1287

Abstract

The purpose of the study is to know the relationship between the independent variables CSR and VAIC (Intellectual Capital) on the dependent variable, which is financial performance measured by using ROA, ROE, PER, and EPS. This study took the data of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. There were 152 manufacturing companies, and after making sample selections, there were 115 companies left. In analyzing the statistics data of this research, the author uses the Eviews application program. The results showed that the significant effect only occurred on the independent variable VAIC on the EPS dependent variable. It was suggested that companies should pay more attention to and maximize intellectual capital owned, and pay more attention to CSR more seriously.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN Roy Fredirick Nathanael; Rosinta Ria Panggabean
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 2 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i2.2262

Abstract

One of the decisions to increase investor’s trust and prosperity is to increase the firm value. The firm value is the investor's perception of the success rate of a company that is often associated with stock prices. By increasing trust in investors, the firm value in a company will increase. The purpose of this study is to determine the effect of capital structure, profitability, leverage, and growth opportunity on the firm value. This study took a sample based on the purposive sampling method in the secondary sectors on the Indonesia Stock Exchange in 2014 - 2018. The number of samples obtained was 41 companies. The analysis technique used in the study is the classic assumption test and panel data regression analysis. The results of this study indicate that capital structure had a significant influence on the firm value, whereas profitability, leverage, and growth opportunity did not significantly influence the firm value.
Co-Authors Antonius Martin Edwin Wibisono Restu Rahmini Roy Fredirick Nathanael