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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN


 
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1. Title Title of document PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN
 
2. Creator Author's name, affiliation, country Mutiara Lusiana Annisa; Politeknik PoliComtech; Indonesia
 
3. Subject Discipline(s) Accounting; Management Accounting;
 
3. Subject Keyword(s) Intellectual Capital; Return On Aset (ROA)
 
4. Description Abstract

This study aims to determine the effect of Intellectual Capital on Financial Performance of Banking Companies incorporated in companies listed on the Indonesia Stock Exchange for the period 2016-2017. The results of this study can provide understanding for stakeholders about the influence of intellectual capital in business activities so as to provide added value and competitive advantage in the face of business competition. In addition to providing added value and competitive advantage, intellectual capital can provide an overview of the company's financial performance. The company's financial performance is return on assets (ROA). The number of samples consists of 39 companies obtained by purpose sampling technique. While the techniques in data analysis use multiple regression. The results of the analysis show that Intellectual Capital (IC) has a positive effect on Return on Assets (ROA).

 
5. Publisher Organizing agency, location Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta
 
6. Contributor Sponsor(s)
 
7. Date (YYYY-MM-DD) 2019-12-20
 
8. Type Status & genre Peer-reviewed Article
 
8. Type Type
 
9. Format File format PDF (Bahasa Indonesia)
 
10. Identifier Uniform Resource Identifier https://publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v12.03.006
 
10. Identifier Digital Object Identifier (DOI) http://dx.doi.org/10.22441/profita.2019.v12.03.006
 
11. Source Title; vol., no. (year) Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan; Vol 12, No 3 (2019)
 
12. Language English=en id
 
14. Coverage Geo-spatial location, chronological period, research sample (gender, age, etc.)
 
15. Rights Copyright and permissions Copyright (c) 2019 Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan
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