Pengaruh Physical Capital Dan Structural Capital Sebagai Komponen Intellectual Capital Terhadap Financial Performance Dengan Human Capital Sebagai Variabel Moderating
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
thoyatunnayah, Ifa
Subject
H Social Sciences (General)
Datestamp
2024-02-07 02:35:21
Abstract :
Human Capital is one of some components of Intellectual capital based on Pulic?s TM method namely VAIC . Human Capital is the primary driver in the creation of Value Added to the company. But in reality,Human Capital is still rarely gets a major concern. The purpose of this study is to determine the effect of Human Capital on the relationship between Physical capital, Structural capital with Financial Performance : ROA, ATO, and EPS. The sampling method in this study using purposive sampling and sample size is 8 companies listed in Jakarta Islamic Index for the period of 2006-2010. The analysis tools used in this study is Stuctural Equation Modeling (SEM) with an alternative method is Partial Least Square (PLS). The test results show that The Physical Capital and The Human Capital has positive effect on The Financial Performance, The Structural Capital hasn?t effect on The Financial Performance, The Human Capital has a positive moderating effect between The hysical Capital with Financial Performance, while The Human Capital has a negative moderating effect between Structural Capital with Financial 2 Performance. R Square (R ) in this study is 86,9%.
Human Capital is one of some components of Intellectual capital based on Pulic?s TM method namely VAIC . Human Capital is the primary driver in the creation of Value Added to the company. But in reality,Human Capital is still rarely gets a major concern. The purpose of this study is to determine the effect of Human Capital on the relationship between Physical capital, Structural capital with Financial Performance : ROA, ATO, and EPS. The sampling method in this study using purposive sampling and sample size is 8 companies listed in Jakarta Islamic Index for the period of 2006-2010. The analysis tools used in this study is Stuctural Equation Modeling (SEM) with an alternative method is Partial Least Square (PLS). The test results show that The Physical Capital and The Human Capital has positive effect on The Financial Performance, The Structural Capital hasn?t effect on The Financial Performance, The Human Capital has a positive moderating effect between The hysical Capital with Financial Performance, while The Human Capital has a negative moderating effect between Structural Capital with Financial 2 Performance. R Square (R ) in this study is 86,9%.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
