Capital Variables Research Articles

Do Human Capital Value Added Impact the Risk-Based Performance of Banks? (A Review Based on the CAMEL Model)

Objective: The significance of human capital is well recognized in contemporary times, and the management of firms with a knowledge-centric approach has underscored the importance of intellectual and human capital as key competitive advantages. Among these, the banking industry holds considerable importance, necessitating the industry's focus on leveraging human capital. Methodology: This study examines the relationship between the human capital value-added coefficient, a component of intellectual capital, and bank performance. The CAMEL model is employed to determine the functional components of bank performance. Financial statement data from 12 banks for the years 2012 to 2022 were utilized. Findings: The study's findings indicate a significant relationship between the intellectual capital value-added coefficient and variables such as capital adequacy, asset quality, management, and income, with a nonlinear inverted U-shaped function. In contrast, the relationship between the human capital value-added coefficient and liquidity is nonlinear and U-shaped. Conclusion: The study reveals that human capital value-added significantly impacts bank performance indicators, exhibiting nonlinear, inverted U-shaped relationships with capital adequacy, management, and income, and a U-shaped relationship with liquidity. Strategic investment in human capital is essential for optimizing these performance metrics in the banking sector.

Model Intellectual Capital Sebagai Variabel Moderating Ditinjau Dari Likuiditas, Leverage, dan Profitabilitas Pengaruhnya Terhadap Nilai Perusahaan

Using intellectual capital as a moderating variable, this study examines the impact of liquidity, leverage, and profitability on company value. The study examines public banking sector companies listed on the Indonesia Stock Exchange between 2016 and 2021. Secondary data is the data source for this quantitative technique. 39 companies were chosen as samples throughout a six-year period; thus, 234 total data points were evaluated. Multiple regression analysis was performed on the data. The study's findings and data analysis lead to the conclusion that the variables related to profitability and liquidity increase business value. Firm value is significantly and negatively impacted by the leverage variable. The impact of the liquidity and leverage factors on the firm value variable, which is represented by the Tobins'Q index, can be amplified by the intellectual capital variable. The impact of the profitability variable on the company value variable, which is represented by the Tobins'Q index, is mitigated by the intellectual capital variable.

Social capital as a moderator of the relationship between violent community environment and psychological distress

ObjectiveTo evaluate the modifying effect of social capital on the relationship between living in violent communities and the presence of psychological distress in adolescents and youth in Mexico. MethodThe analysis of the Social Cohesion Survey for the Prevention of Violence and Crime (ECOPRED, by its acronym in Spanish) was conducted. The analytic sample consisted of 39,639 participants aged 12 to 29 years. Community violence and social capital were measured at the census tract level using the average answers of a household's head sample. These environmental variables were independent of the experiences of the participants. Social capital variables included structural (social ties, recreational participation, collaborative participation, and social cohesion), and cognitive (trust in neighbors) dimensions. Multilevel structural equation models were used. ResultsRecreational participation, collaborative participation, and social cohesion modified the relationship between community environments and psychological distress. In females who lived in places with less recreational participation or less social cohesion, the higher the social disorder, the higher the psychological distress. A similar relationship between vandalism and psychological distress was identified, but only in males who lived in places with less collaborative participation, and in females with less social cohesion. ConclusionsOur results suggest that dimensions of the structural social capital (organization and interest in the community and its members) were the ones that had the buffering effect of the exposure to disordered community environments on psychological distress.

Changes in Municipal-Level Social Capital and Socioeconomic Inequalities in Sports Group Participation and Walking Time Among Older Adults

Background: This study aimed to examine trends in socioeconomic inequalities in sports group participation and daily walking time among older adults in Japan from 2016 to 2019, and to elucidate the association of municipal-level social capital in these trends. Methods: Using data from the Japan Gerontological Evaluation Study across 2 waves (2016 and 2019), this repeated cross-sectional ecological study included 50 municipalities with 102,575 and 94,022 participants, respectively. We investigated inequalities in sports group participation, and daily walking time by income and education, using the slope index of inequality and relative index of inequality with municipal-level social capital variables, such as civic participation, reciprocity, social cohesion, and social network. Results: From 2016 to 2019, all slope index of inequalities showed a decreasing trend (−4.2 to − 0.5), whereas relative index of inequalities maintained or decreased (−0.10 to 0.00). Increases in municipal-level social capital particularly civic participation and social networks with friends were associated with reduced inequalities in both sports group participation and walking time. For example, increased civic participation scores were associated with reduced relative index of inequalities, which assessed inequalities in sports group participation by income (B = −0.13, 95% CI, −0.24 to − 0.03) and in walking time by education (B = −0.06, 95% CI, −0.11 to − 0.01). Conclusions: Enhancements in municipal social capital can reduce socioeconomic inequalities in sports group participation and daily walking among older adults, highlighting the importance of fostering civic participation, social networks, and cohesion in public health strategies aimed at reducing inequalities in sports and walking.

Impact of bank-specific and macroeconomic factors on The profitability of Commercial Banks in Sri Lanka

The objective of this research study is to investigate the impact of Bank specific and Macroeconomic indicators/forces on the Profitability of the Listed Commercial banks in Sri Lanka. Balance panel data regression analysis mode was used to analyze the data. Data for each macroeconomic and bank-related variables were collected with the assistance of secondary resources and it covers a period of 13 years commencing from the year 2006 up to 2018. The study sample contained nine licensed commercial banks that cover both the private and government sector. The study employed ROA and ROE as dependent variables while using exchange rate, GDP growth, inflation, lending interest rate, unemployment rate, BOP, Central government debts, operating margin, deposits, loan to assets, debt to equity, capital adequacy, loans to deposits and assets size as independent variables. Inflation, Balance of payments, Central government debts, operating margin, loans, equity debt, and capital adequacy variables were positively correlated with both ROA and ROE while the rest of the variables indicated a mixed effect under two regression models. Many existing studies on Banks profitability have focused either on Bank specific or macroeconomic variables but this study focused on both bank specific as well as macroeconomic factors giving equal weight for both factors as well as extending existing literature by including variables such as central government debts and BOP.

THE DECLINE IN BUMDes PERFORMANCE DURING THE COVID-19 PANDEMI (EVALUATION OF ENVIRONMENTAL TURBULENCE IN THE FUTURE)

This study aims to analyze the causes of the decline in the performance of BUMDes in the city of Banda Aceh during the Covid-19 pandemi. Environmental turbulence or external conditions that lead to opportunities or threats to business continuity. The results of previous studies showed that the financial performance of BUMDes during the Covid 19 pandemi experienced a very drastic decline and many BUMDes went bankrupt because they were unable to compete in the market. The exogenous variables in this study are environmental turbulence and working capital. The endogenous variables are transparency and falling BUMDes financial performance, where the transparency variable is an intervening variable. Analysis of the influence of exogenous variables on endogenous variables using SEM-PLS with the study population being BUMDes administrators in the city of Banda Aceh. Respondents in the study were chairmen, secretaries and treasurers of BUMDes who were active in the city of Banda Aceh The results showed that the environmental turbulence and working capital variables through the transparency variable had a significant negative effect on the fall in BUMDes financial performance during the Covid 19 pandemi. Which means that environmental turbulence caused a fall in BUMDes financial performance. These findings show the importance of BUMDes to carry out various product innovations when environmental turmoil occurs so that their business can be sustainable.

Optimizing firm value: the impact of intellectual capital with competitive advantage

Managing firm value becomes crucial for ensuring shareholder interests. Investors rely on company information, particularly financial reports and ratios, to gauge performance before making investment decisions. Intellectual capital and competitive advantage emerge as key factors influencing firm value. This research aims to provide empirical evidence that intellectual capital has a significant effect on firm value with competitive advantage as a moderator. This study focuses on pharmaceutical companies listed on the Indonesia Stock Exchange. There are 12 such companies. We selected them based on having complete audited financial reports for the past 5 years. We collected data from audited financial reports of pharmaceutical companies listed from 2017 to 2021. The results suggest that the intellectual capital variable does not affect firm value. Meanwhile, partial testing carried out on indicators of intellectual capital found that only capital employed efficiency had a significant effect on firm value. Competitive advantage as proxied by inventory turnover does not affect firm value. However, competitive advantage as proxied by receivable turnover can have a significant influence on firm value. The research results show that managing intellectual capital efficiently will give rise to competitive advantage which has the impact of increasing firm value.

Impact of Entrepreneurial Marketing on Performances of Small-scale Food Processing Firms in Kalutara District, Sri Lanka

Entrepreneurial Marketing (EM) represents an unconventional marketing strategy tailored for small businesses with limited resources. This research aimed to empirically investigate the impact of various entrepreneurial marketing dimensions (such as proactiveness, opportunity focus, calculated risk-taking, innovativeness, customer intensity, value creation, and resource leveraging) on the overall performance (a collective measure of efficiency, growth, profit, and owners’ personal goals) of small-scale food processing firms in the Kalutara District, Sri Lanka. Moreover, the study also intended to assess the impact of human capital variables (gender, age, experience, and education level) on the dimensions of EM in these small businesses. The data were gathered through simple random sampling from 100 small businesses operational for more than a year. The findings indicate that opportunity focus, innovativeness, customer intensity, value creation, and resource leveraging positively affected overall small business performance, whereas proactiveness and calculated risk-taking had a negative influence. Moreover, all human capital variables exhibited a significant and positive association with different EM dimensions at varying levels of significance. Notably, owners' experience and education level were positively linked to dimensions such as innovativeness, customer intensity, and resource leveraging. The study recommends the application of entrepreneurial marketing by small businesses to enhance sustainability and performance. Furthermore, enhancing the education and experience of business owners is advised, as it fosters the adoption of EM at the organizational level, thereby contributing to improved performance.

The Effect of Social Capital Relations and Community Participation in the Development of the Bejijong Tourism Village, Indonesia

Tourism is one of the government's leading sectors that contributes significantly to the country's foreign exchange receipts. One of the strategies of the tourism sector to continue to trigger economic growth is to develop sustainable tourism through the Tourism Village program. Tourism village development requires the collective involvement of local communities to ensure the program's sustainability. The availability and utilization of social capital influence community participation in tourism development. This study aims to identify how social capital affects community participation in developing the Bejijong Tourism Village program. The population in this study includes the heads of families of tourism actors, with a total sample of 279 households. The variables used are social capital variables consisting of social networks, trusts, social norms, and participation variables at the implementation stage. The analysis used is the Structural Equation Model (SEM) to determine the constituent factors contributing to each variable, thereby facilitating an understanding of the specific factors that merit attention for improvement and those that should be upheld to optimize tourism performance. The results of the analysis show that social capital significantly influences community participation. The better the social capital in Bejijong Village, the more people will be willing to participate in developing tourism villages. The social capital variable with the highest influence on participation is the trust variable. Therefore, the community must uphold the optimality of factors influencing trust for the sustainability of tourism development.

Pengaruh struktur modal terhadap Return On Asset

The purpose of this study is to determine the capital structure factor on return on assets. The research method used in this study is the Survey Method with a Descriptive Analysis research approach and associative quantitative research form. The results of this study are that partially Capital Structure has a positive effect on Return On Assets (ROA). The level of closeness between Capital Structure and Return On Assets (ROA) based on Guilford's rule is close. Furthermore, the results of the coefficient of determination of the capital structure variable are that the capital structure variable affects ROA and the rest is influenced by other factors not examined in this study such as cash turnover, inventory turnover and debt turnover. It can be concluded that there is a positive relationship between Capital Structure and Return On Assets (ROA).

Analysis of the Influence of Human Capital on Poverty in North Sumatra 2020 – 2022

This research aims to analyze the impact of human capital variables on poverty levels in the North Sumatra region. Human capital is measured through education, health and employment factors. The multiple regression method is used to understand the extent to which human capital variables influence poverty levels in this region. This research uses quantitative methods with a multiple regression analysis model. As a result of data analysis, several important conclusions can be drawn regarding the influence of human capital on poverty levels in North Sumatra. This research examines and analyzes the impact of human capital (education, health and employment) on poverty levels in North Sumatra Province. The research conclusion shows that there is a significant and positive influence simultaneously between education, health and employment on poverty levels. Apart from that, partially, education, health and employment also have a significant and positive influence on reducing poverty levels. With an increase in these three variables, the poverty level tends to decrease significantly and positively.

DAMPAK STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN (STUDI KASUS PT SRI REJEKI ISMAN TBK TAHUN 2017-2022)

The purpose of this study is to determine the impact of capital structure on company profitability. The method used in this research uses quantitative methods with a descriptive approach, the type of data used in this study is quantitative data. The data source used in this study is secondary data. Secondary data is a source of research data obtained by researchers indirectly through intermediary media obtained. Secondary data is a source of research data obtained by researchers indirectly through intermediary media obtained. The technique of collecting research data is by documentation method. The data sources used in this study are from the Indonesia Stock Exchange (IDX) and annual financial reports. Population is a generalization consisting of objects / subjects that have certain qualities and characteristics that are determined by researchers to be studied and then drawn conclusions. The results of a simple regression analysis test using a partial t test showed a capital structure value of 0.201 which is greater than the predetermined significance therapy of 0.05, then this has no significant relationship or influence on the dependent variable y profitability, then in this variable H0 is accepted and Ha is rejected. The cause of no significance or no influence or relationship of capital structure variables on profitability can be caused by other variables not mentioned in this study and various other internal and external factors that have nothing to do with this study

Pengaruh Loan To Deposit Ratio dan Capital Adequacy Ratio Terhadap Kinerja Saham (Studi Pada Perusahaan Perbankan Tahun 2010 - 2019)

This research aims to examine the influence of the loan to deposit ratio (LDR) and capital adequacy ratio (CAR) on stock performance in banking companies in Indonesia. The sample for this research was determined using the purposive sampling method with the criteria of Banking companies with Book 4 listed on the Indonesia Stock Exchange from 2010 to 2019. As a result, the study included a sample of seven companies with a total of 70 years of observation. Panel data regression was conducted using Stata 14.2 software. The research findings indicate that the loan to deposit ratio has a positive influence on stock performance, while the capital adequacy ratio variable does not have a significant influence on stock performance.

Profitabilitas Memoderasi Hubungan Corporate Social Responsibility dan Capital Intensity Terhadap Agresivitas Pajak

This study aims to understand the impact of corporate social responsibility on tax aggressiveness, the effect of capital intensity on tax aggressiveness, and explore the role of profitability as a moderating variable that can sharpen/weaken the relationship between CSR and tax aggressiveness and the relationship between capital intensity and tax aggressiveness. This study belongs to quantitative research using moderated regression analysis (MRA) using SPSS version 26, this approach uses annual reports of companies listed on the Indonesia Stock Exchange from 2017-2021 with 60 objections. Provisions obtained from the data analysis and discussion that has been carried out, it can be concluded that the CSR variable has a significant negative effect on tax aggressiveness, the capital intensity variable has a significant negative effect on tax aggressiveness, the profitability variable weakens the relationship of CSR to tax aggressiveness, and profit variability weakens the relationship between capital intensity and tax aggressiveness.

Analisis Tingkat Pengangguran Terbuka, Human Capital Dan Jumlah Penduduk Terhadap Kemiskinan di Sumatera Utara

<p>This research aims to find out how much influence the unemployment rate, human capital and population have on poverty in the 2018-2022 period. This research uses quantitative methods with descriptive analysis. The data used in this research is secondary data sourced from the Central Statistics Agency (BPS) of North Sumatra for 4 years from 2018-2022. The data analysis technique uses Random Effect based on the results of the Lagrange Multiplier test. The results of this research show that (1) the independent variables, namely open unemployment, human capital, and population have a significant effect on poverty in North Sumatra province, (2) the level of open unemployment and population have a positive effect and have a significant influence on poverty in North Sumatra, and (3) the Human Capital variable has a negative effect and has a significant influence on poverty in North Sumatra.</p>

How to Predict Business Income on Business Capital, Green Business Practice Adoption, Leadership for Small and Medium-Size Industries in East Java

This study aims to determine the prediction of business income for Small and Medium Industries through business capital, green business practice adoption, and leadership. The sampling technique using purposive sampling obtained a data sample of 40 respondents from the population. Methods of data collection using a questionnaire method. The data analysis technique used in this study is multiple linear regression. The results of this study indicate that business capital variable can positively and significantly predict business income, green business practice adoption can predict positively and significantly to business income. leadership can positively and significantly predict business income. although as is known, working from home was carried out during the covid 19 pandemic. We found that the TPB theory has good explanatory power decision making to adopt green business in running SMIs

Analisis Faktor-Faktor yang Mempengaruhi Pendapatan Pedagang Sayur di Pasar Pabaeng-Baeng Kota Makassar

The main objective of this research is to partially assess the influence of capital variables, working hours, length of business, and business location on the income of vegetable traders operating at the Pabaeng-baeng market located in Makassar City. This research adopts a quantitative descriptive research design. The data obtained from the questionnaire came from a total of 44 respondents. Data analysis includes the use of descriptive statistical analysis and inferential statistical analysis. The results of this research show that the income of vegetable traders in the Pabaeng-baeng market in Makassar City is partially influenced by characteristics such as capital, length of business, and business location, while working hours partially have a negative influence on business income. Simultaneously, a vegetable trader's income is influenced by capital, working hours, length of business, and business location.

Implementation of Financial Ratios: Evidence from the Indonesia Stock Exchange

Objective: Knowing the influence between capital structure, intellectual capital, and good corporate governance mechanisms on the company's financial performance.
 Study Design: The population in this study consists of 87 primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. Data from this study comes from the company's annual report.
 Place and Duration of Study: Primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2020-2022
 Methodology: The method used in data collection is using purposive sampling techniques. For the sample used in this study, a total of 147 company data using multiple regression analysis, model fit test, and hypothesis test were tested using the Eviews 10 analysis tool.
 Results: The results showed that intellectual capital variables and the board of commissioners affected profitability according to the hypothesis, while the capital structure variables, audit committee, and board of directors did not affect the profitability of the company which rejected the initial hypothesis.
 Conclusion: This quantitative research assesses the impact of financial management, corporate governance, and intellectual capital utilization on the financial performance of primary consumer companies, utilizing numerical data to test hypotheses. Specifically, it evaluates the relationships between profitability, liquidity, solvency, board composition, audit committee structure, and value added efficiency of human and structural capital on company returns. The analysis intends to optimize financial ratio performance, governance mechanisms, and intellectual capital employment to improve firm profitability within the sector.

PENGARUH MODAL DAN PENINGKATAN PENJUALAN TERHADAP LABA USAHA STUDI KASUS PADA KEYO COFFEE DI PAL V KECAMATAN KOTA BARU

This study aims to determine the effect of Capital and Sales Increase on Operating Profit either simultaneously or partially. The sample in this study is Keyo Coffee. Hypothesis testing using multiple linear regression analysis with the help of the SPSS program. The results showed that the variables of Capital and Sales Increase had a positive and significant effect on Operating Profit. Partially, capital has no effect on operating profit. While partially, the Sales Increase variable has a positive and significant effect on Operating Profit. The influence given by the independent variable on the dependent variable Is 91,5%.

Faktor-faktor yang Memepengaruhi Kesejahteraan Masyarakat Pelaku Usaha di Sekitar Obyek Wisata Religi Kubah Datu Abdussamad Marabahan

This type of qualitative research intends to identify the impact of Business Capital Business Capital, Education Level, and the number of Visitors to the Welfare of Business Actors around the Datu Abdussamad Marabahan Dome Religious Attractions. This research uses primary data with techniques to distribute questionnaires to the community of business actors around the Datu Abdussamad Marabahan Dome Religious Attractions. Data analysis techniques in this research use qualitative descriptive analysis by describing data collected narratively. The test's findings in this study stated that the variables of Business Capital, Business Length, Education Level, and Visitor Number funds impact or influence the Welfare of Business Actors around the Datu Abdussamad Marabahan Dome.