Ekadjaja, Margarita and Ekadjaja, Agustin and Siswanto, Halim Putera Implikasi Value Added Intellectual Capital Terhadap Financial Company’s Performance. Implikasi Value Added Intellectual Capital Terhadap Financial Company’s Performance.
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Abstract
Economic developments are increasingly complex, raising issues in research in the field of
intellectual capital. The company’s ability to be competent in competition does not only lead to
ownership of real assets but rather leads to new discoveries in managing the organization and
human resources of the company. This study analyzes intellectual capital (as an independent
variable) and financial company’s performance (as the dependent variable, namely Return On
Assets, Return On Equity and Asset Turnover), on banking companies listed on the Indonesia Stock
Exchange for 3 years (2015-2017). The differentiator of this research with previous research is
the addition of measuring the ratio of company activity in evaluating company performance. The
subject of banking companies is because the banking industry is one of the most intensive sectors
of intellectual capital. The purpose of this study was to analyze the implications of value added
intellectual capital on a company’s financial performance as measured by Return on Assets, Return
on Equity, and Assset Turnover. After knowing the variables of value added intellectual capital
that have implications for the company’s financial performance, it can be used as a basis for the
company in an effort to increase the value of the firm. Based on partial testing, Value Added of
Intellectual Capital has a significant positive effect on Return on Assets and Return on Equity, but a
negative and not significant effect on Asset Turnover
| Item Type: | Article |
|---|---|
| Subjects: | Penelitian > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Manajemen |
| Depositing User: | Puskom untar untar |
| Date Deposited: | 16 Nov 2020 07:49 |
| Last Modified: | 16 Nov 2020 07:49 |
| URI: | https://repotest.untar.ac.id/id/eprint/13271 |
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