Open AccessPENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN PERTUMBUHAN PERUSAHAAN
Author(s) -
Silviana Agustami,
Adrian Rahman
Publication year - 2015
Publication title -
jurnal riset akuntansi dan keuangan/jurnal riset akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2541-061X
pISSN - 2338-1507
DOI - 10.17509/jrak.v3i2.6615
Subject(s) - intellectual capital , nonprobability sampling , stock exchange , return on equity , business , return on assets , accounting , asset (computer security) , annual report , business administration , finance , population , demography , computer security , sociology , computer science
The research aims to determine how the influence of intellectual capital which measured by Value Added Intellectual Coefficient (VAIC) to finance performance which measured by Return on Asset (ROA) and Return on Equity (ROE) and to Firm Growth which measured by Asset Growth (AG) and Equity Growth (EG), in construction companies listed on the Indonesia stock exchange (IDX) 2011-2013 period .The sampling using purposive sampling method, the samples was taken from 7 companies. This research used secondary data, which means the data that used in this research come from annual report of company and is used smartPLS 3.0 to analysed the data. This research show that there is positive influence between intellectual capital to financial performance and intellectual capital also has positive influence to firm growth.