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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Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2019-10-01
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Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/2218 |
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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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