MODAL INTELEKTUAL SEBAGAI DETERMINAN KINERJA PERUSAHAAN

MODAL INTELEKTUAL SEBAGAI DETERMINAN KINERJA PERUSAHAAN

This study aims to determine the effect of Intellectual Capital on the company's financial performance. This study uses the Pulic Model (Value Added Intellectual Coefficient - VAICTM) as a measure of efficiency in the Intellectual Capital component and Double Linear Regression (R2) are used to...

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Main Authors: Novrida Qudsi Lutfillah, Nour Kholifah Sukmana
Format: Article
Language:Indonesian
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2019-10-01
Series:Jurnal Akuntansi Kontemporer
Subjects:
intellectual capital
financial
asset
performance
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/2218
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spelling doaj-ba65fa81319348798efa567bbf75009e2020-11-25T03:52:14ZindSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712019-10-01102566810.33508/jako.v10i2.22181760MODAL INTELEKTUAL SEBAGAI DETERMINAN KINERJA PERUSAHAANNovrida Qudsi Lutfillah0Nour Kholifah Sukmana1Universitas Wijaya PutraUniversitas Wijaya PutraThis study aims to determine the effect of Intellectual Capital on the company's financial performance. This study uses the Pulic Model (Value Added Intellectual Coefficient - VAICTM) as a measure of efficiency in the Intellectual Capital component and Double Linear Regression (R2) are used to examine the relationship between VAICTM and corporate financial performance. The results of this study indicate that: VACA has a partial effect on ROA; VAHU has no partial effect on ROA; STVA has a partial effect on ROA and VACA, VAHU, STVA allegedly influencing jointly or simultaneously to the ROA.http://journal.wima.ac.id/index.php/JAKO/article/view/2218intellectual capitalfinancialassetperformance
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Novrida Qudsi Lutfillah
Nour Kholifah Sukmana
spellingShingle Novrida Qudsi Lutfillah
Nour Kholifah Sukmana
MODAL INTELEKTUAL SEBAGAI DETERMINAN KINERJA PERUSAHAAN
Jurnal Akuntansi Kontemporer
intellectual capital
financial
asset
performance
author_facet Novrida Qudsi Lutfillah
Nour Kholifah Sukmana
author_sort Novrida Qudsi Lutfillah
title MODAL INTELEKTUAL SEBAGAI DETERMINAN KINERJA PERUSAHAAN
title_short MODAL INTELEKTUAL SEBAGAI DETERMINAN KINERJA PERUSAHAAN
title_full MODAL INTELEKTUAL SEBAGAI DETERMINAN KINERJA PERUSAHAAN
title_fullStr MODAL INTELEKTUAL SEBAGAI DETERMINAN KINERJA PERUSAHAAN
title_full_unstemmed MODAL INTELEKTUAL SEBAGAI DETERMINAN KINERJA PERUSAHAAN
title_sort modal intelektual sebagai determinan kinerja perusahaan
publisher Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
series Jurnal Akuntansi Kontemporer
issn 2085-1189
2685-9971
publishDate 2019-10-01
description This study aims to determine the effect of Intellectual Capital on the company's financial performance. This study uses the Pulic Model (Value Added Intellectual Coefficient - VAICTM) as a measure of efficiency in the Intellectual Capital component and Double Linear Regression (R2) are used to examine the relationship between VAICTM and corporate financial performance. The results of this study indicate that: VACA has a partial effect on ROA; VAHU has no partial effect on ROA; STVA has a partial effect on ROA and VACA, VAHU, STVA allegedly influencing jointly or simultaneously to the ROA.
topic intellectual capital
financial
asset
performance
url http://journal.wima.ac.id/index.php/JAKO/article/view/2218
work_keys_str_mv AT novridaqudsilutfillah modalintelektualsebagaideterminankinerjaperusahaan
AT nourkholifahsukmana modalintelektualsebagaideterminankinerjaperusahaan
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