PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA
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Institusion
STIE Indonesia Banking School
Author
Istisari, Rona
Subject
HF5601 Accounting
Datestamp
2022-11-17 23:00:06
Abstract :
The objective of this study are to analyze factor that influence of Intellectual Capital are Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) of a Commercial Bank?s Financial Performance Listed in Indonesian Stock Exchange. Financial performance in this study is measured with the Return On Asset variable as proxy. The sample used in this study are Commersial Banks observation period 2009- 2013 that listed in the Indonesia Stock Exchange the sample chosed from the population from 2009-2013. Types of data used annually financial statements published and downloaded via the official website of Indonesia Stock Exchange as secondary data. The method used is multiple linear regression analysis with a significance level of 5%. The results mooted that Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) significantly affect the Commercial Bank?s financial performance in the period of 2009 to 2013 that is listed in Indonesia Stock Exchange. However, when measured separately, it is found that only Value Added Capital Employed (VACA) cannot affect significantly the Bank?s financial performance in the same period..
The objective of this study are to analyze factor that influence of Intellectual Capital are Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) of a Commercial Bank?s Financial Performance Listed in Indonesian Stock Exchange. Financial performance in this study is measured with the Return On Asset variable as proxy. The sample used in this study are Commersial Banks observation period 2009- 2013 that listed in the Indonesia Stock Exchange the sample chosed from the population from 2009-2013. Types of data used annually financial statements published and downloaded via the official website of Indonesia Stock Exchange as secondary data. The method used is multiple linear regression analysis with a significance level of 5%. The results mooted that Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) significantly affect the Commercial Bank?s financial performance in the period of 2009 to 2013 that is listed in Indonesia Stock Exchange. However, when measured separately, it is found that only Value Added Capital Employed (VACA) cannot affect significantly the Bank?s financial performance in the same period..
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