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Journal : Jurnal Aplikasi Manajemen

EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE ON FIRM VALUE Subaida, Ida; Nurkholis, Nurkholis; Mardiati, Endang
Jurnal Aplikasi Manajemen Vol 16, No 1 (2018)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.618 KB) | DOI: 10.21776/ub.jam.2018.016.01.15

Abstract

This research aims to review, analyze, and provide empirical evidence about the influence of intellectual capital, intellectual capital disclosure, and financial performance on listed companies in Indonesia Stock Exchange. The population of this research is 525 companies listed in Indonesian Stock Exchange 2011-2015. 365 companies were taken as a sample of this research using purposive sampling method. The research method used was multiple linear regression analysis. Intellectual capital was measured using VAICTM; intellectual capital disclosure was measured using intellectual capital disclosure index; corporate financial performance was measured using Return of Assets (ROA), and firm value was measured using Tobin’s Q. This study found that intellectual capital has no effect on firm value, while intellectual capital disclosure and corporate financial performance have positive influence on firm value. Future research is suggested to use cross-country companies as the sample.
INTERNAL CONTROL ROLE IN RELATIONSHIP BETWEEN EMPLOYEE AND PUBLIC SECTOR ORGANIZATIONS Andriono, Rian; T, Sutrisno; Nurkholis, Nurkholis
Jurnal Aplikasi Manajemen Vol 16, No 4 (2018)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.36 KB) | DOI: 10.21776/ub.jam.2018.016.04.20

Abstract

This study aims to obtain empirical evidence of the impact of employee’s Public Service Motivation (PSM) and Organizational Commitment on the Organizational Performance through Internal Control System (ICS) as an intervening variable. The study was conducted on all State Civil Employees at the State Treasury Services Office in Bali Province through a survey on 98 respondents and was analyzed with SEM-PLS. The results show that Organizational Performance improvement in order to achieve performance contract’s designated targets done by increasing employee’s motivation and commitment. PSM and Organizational Commitment play an important role in goals achievement, and without both variables, the performance management will not lead to higher public services quality. Public sector organizations can make ICS as a tool to controls over employee’s motivation and commitment. The integrated ICS within the organizational unit structure is not only able to controls the overall business process but also on the employee’s daily work life.