INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR HIGH IC INTENSIVE | Zendy

Sigit Hermawan | Zendy; Ummy Imaniar Mardiyanti | Zendy

AI Assistant Blog Pricing

Home ZAIA Blog

Open Access

INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR HIGH IC INTENSIVE

Author(s) -

Sigit Hermawan,

Ummy Imaniar Mardiyanti

Publication year - 2016

Publication title -

benefit jurnal manajemen dan bisnis

Language(s) - English

Resource type - Journals

eISSN - 2541-2604

pISSN - 1410-4571

DOI - 10.23917/benefit.v1i1.2367

Subject(s) - return on equity , return on assets , intellectual capital , earnings per share , business , stock exchange , accounting , return on capital , structural capital , financial system , economics , finance , profit (economics) , financial capital , capital formation , individual capital , microeconomics

This study aims to examine and analyse the effect of intellectual capital on firm financial performance (ROA, ROE, EPS). The company studied is the manufacturing High IC Intensive companies listed in Indonesia Stock Exchange. sample obtained with as many as 76 companies with research period is 2010-2013. Independent variables used are the intellectual capital measured using VAICTM, while the dependent variable is Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS). The data analysis technique used is a simple linear regression. The results showed that the Intellectual Capital (VAIC) effect the company's financial performance Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS).

The content you want is available to Zendy users.

Already have an account? Click here to sign in.

Having issues? You can contact us here

Accelerating Research