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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana INFO ARTHA Jurnal Manajemen Keuangan Publik Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Kajian Ekonomi dan Keuangan JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi Jurnal Manajemen Jurnal Pajak dan Keuangan Negara (PKN) Educoretax Pengmasku Journal of Law, Administration, and Social Science Jurnal Akuntansi dan Keuangan Indonesia Jurnalku
Agung Dinarjito, Agung
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal of Law, Administration, and Social Science

 1 
The Influence Of Corporate Disclosure: Corporate Governance, Intellectual Capital, Asset Utilization, And Financial Performance On Corporate Value In Indonesia Octa Naafi’ Sutantri; Agung Dinarjito
Journal of Law, Administration, and Social Science Vol 3 No 1 (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v3i1.359

Abstract

This study aimed to determine the influence of corporate governance, intellectual capital, asset utilization, and financial performance on corporate value. This study was quantitative research. The population of this research was manufacturing companies listed on Indonesia Stock Exchange in 2015-2019. This research used data panel with a fixed-effect model. The first model of this study showed that intellectual capital disclosure, asset utilization and financial performance had a positive impact on the corporate value which tested using Tobin’s Q. Corporate governance had a negative impact on Tobin’s Q. Meanwhile, different results were obtained from corporate value which tested using PBV. The second model of this study showed that only intellectual capital disclosure and financial performance had a positive impact on PBV. However, corporate governance and asset utilization had no impact on PBV. This research can be used as a reference for investors, companies, and financial service authorities in Indonesia to obtain higher relevance of disclosure on financial report.
Analisis Pengaruh Intellectual Capital, Leverage Dan Pertumbuhan Penjualan Terhadap Financial Distress Lily Arini Nasution; Agung Dinarjito
Journal of Law, Administration, and Social Science Vol 3 No 1 (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v3i1.360

Abstract

Financial distress merupakan situasi kesulitan keuangan sebelum terjadinya kebangkrutan ataupun likuidasi. Penelitian ini bertujuan untuk menguji pengaruh intellectual capital, leverage dan pertumbuhan penjualan terhadap financial distress. Penelitian ini menggunakan empat variabel kontrol yaitu current ratio, return on asset, firm size dan asset tangibility. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai dengan 2019. Pemilihan data sampel menggunakan metode purposive sampling sehingga diperoleh 152 observasi. Model yang digunakan adalah regresi data panel dengan pendekatan random effect model. Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh negatif terhadap financial distress dan leverage berpengaruh positif terhadap financial distress. Sementara itu, pertumbuhan penjualan tidak berpengaruh terhadap financial distress.
Co-Authors Adhitya Jati Purwaka Aldi Bilqisthy Pratama Amrie Firmansyah Ardhi Nugraha Putra Arfiansyah, Zef Aris Priatna Budhi Setiya Yoga Dessyka Sitanggang Dharmazi, Almizar Faizul Abrori Fayiz Alfitra RM Garyn Arianova Sugiarto Gilang Ryanda Bhimantara Hadiprasetya , Sundayo Lamhot Doli Tambunan Lestari Kurniawati Lily Arini Nasution Muh Luthfi Mahrus Muhammad Arfan Muhammad Rajul Muzik Muhammad Taufiq Hidayat Nanda Sulfiandra Octa Naafi’ Sutantri Pria Aji Pamungkas Priatna, Aris Putra Jaya Bukit Qadri, Resi Ariyasa Rozano Fikri Andana Sondy Akbar Ardiansyah Sugiarto, Garyn Arianova Sundayo Hadiprasetya Tio Andri Prasetyo Yoga, Budhi Setiya Zahra Zuhrotun Nafi’ah