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 toownership of real assets but rather leads to new discoveries in managing the organization andhuman resources of the company. This study analyzes intellectual capital (as an independentvariable) and financial company’s performance (as the dependent variable, namely Return OnAssets, Return On Equity and Asset Turnover), on banking companies listed on the Indonesia StockExchange for 3 years (2015-2017). The differentiator of this research with previous research isthe addition of measuring the ratio of company activity in evaluating company performance. Thesubject of banking companies is because the banking industry is one of the most intensive sectorsof intellectual capital. The purpose of this study was to analyze the implications of value addedintellectual capital on a company’s financial performance as measured by Return on Assets, Returnon Equity, and Assset Turnover. After knowing the variables of value added intellectual capitalthat have implications for the company’s financial performance, it can be used as a basis for thecompany in an effort to increase the value of the firm. Based on partial testing, Value Added ofIntellectual Capital has a significant positive effect on Return on Assets and Return on Equity, but anegative and not significant effect on Asset Turnover.
| Item Type: | Article |
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| Subjects: | Penelitian > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Manajemen |
| Depositing User: | Puskom untar untar |
| Date Deposited: | 12 Nov 2020 09:05 |
| Last Modified: | 12 Nov 2020 09:05 |
| URI: | http://repository.untar.ac.id/id/eprint/13251 |
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