ANALYZING THE EFFECTS OF FOREIGN OWNERSHIP AND INTELLECTUAL CAPITAL ON THE PERFORMANCE OF NON-CYCLICAL CONSUMER COMPANIES: THE MEDIATING ROLE OF R&D

In the midst of increasingly fierce competition, companies in the consumer non-cyclical industry must develop effective strategies to maintain and improve company performance. Performance is an important thing that needs to be achieved by every company, because performance is a reflection of the company's ability to manage and allocate resources. This study aims to test Foreign Ownership and Intellectual Capital on Financial Performance and R&D Research methods used quantitative methods. The technical analysis used in this study is panel data regression. The tool used in this panel data regression is Eviews. The population in this study of Consumer Non-Cyclical sector companies on the Indonesia Stock Exchange for the 2019-2022 period is 124 companies. The sample of this study used the purposive sampling method of 15 companies. H1 rejected foreign ownership does not have a significant positive effect on company performance H2 accepted intellectual capital has a significant positive effect on company performance H3 accepted research & development is able to moderate strengthens the positive influence between foreign ownership on company performance H4 rejected research & development is unable to moderate strengthens the positive influence between intellectual capital relations on company performance, 1). Small, diversified foreign shareholdings can reduce the direct impact on a company's performance. 2). Employees who have a high level of expertise and skills can increase company productivity. 3). R&D accompanied by foreign ownership that contributes to it helps companies to better identify and manage risks. 4). R&D needs to be well focused to increase the positive effects of intellectual capital owned

Penggunaan Media Pembelajaran Dan Kreativitas Belajar Terhadap Kemampuan Berfikir Kritis Pada Mata Kuliah Akuntansi Keuangan Syariah Mahasiswa Program Studi Pendidikan Akuntansi Universitas Muhammadiyah Surakarta Tahun Akademik 2013

Accounting Education Study Program, Faculty of Teacher This study aims to determine: 1) Influence of Learning Media Use to critical thinking ability, 2) Influence of learning creativity to critical thinking ability, 3) Influence of use of learning media and creativity learn to critical thinking ability. This type of research includes quantitative descriptive research with the conclusion through statistical methods. This study included population research with 84 respondents. The instruments used in this study are questionnaires and documentation. Questionnaire previously tested and tested the validity and reliability test. Data analysis techniques used are multiple linear regression analysis, t test, F test, determination coefficient (R2), predictor contribution (SR and SE). Regression analysis results obtained by regression equation; Y = 14,451 + 0,718X1 + 0,395X2. The equation shows that critical thinking ability is influenced by the use of learning media and student learning creativity. The conclusion that can be drawn is; 1) The use of learning media has a positive effect on critical thinking ability. It is based on regression analysis (t test) known that thitung> ttable is 8,753> 1,990 with significance value ttable is 4.508> 2.037 with significance value 0,05 and effective contribution (SE) equal to 16,9% and relative contribution (SR) equal to 27%. The use of learning media and student learning creativity on critical thinking skills. This is based on the analysis of multiple linear regression variation (F test) known that Fcount> Ftable is 68,167> 3,109 with value of significance 0,05 and coefficient of determination (R2) equal to 62,7% indicate that the influence of learning media use and student's creativity toward Critical thinking ability is 62.7%. While the rest influenced by other variables. Keywords: use of learning media, learning creativity, critical thinking abilit