Pengaruh Intellectual Capital Terhadap Business Performance
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Asusti, Linda Kurnia Ari
Subject
H Social Sciences (General)
Datestamp
2024-02-19 05:56:30
Abstract :
The purpose of this study is to provide empirical evidence regarding the effect of intellectual capital on business performance. Data used in this study is secondary data from audited financial statements of listed companies in ndonesia Stock Exchange. The study population was all banking companies listed in the Indonesia Stock Exchange from 2008 until 2010. This study sample is 60 banking companies. Samples are taken using a purposive sampling method and sample selection criteria. These results indicate that only VACA and STVA established intellectual capital are statistically significant while ATO, ROA and ROE significantly shape business performance. From the results of statistical tests indicate that intellectual capital is significantly positive effect on business performance. R-square obtained for models of this study is 84.0%.
The purpose of this study is to provide empirical evidence regarding the effect of intellectual capital on business performance. Data used in this study is secondary data from audited financial statements of listed companies in ndonesia Stock Exchange. The study population was all banking companies listed in the Indonesia Stock Exchange from 2008 until 2010. This study sample is 60 banking companies. Samples are taken using a purposive sampling method and sample selection criteria. These results indicate that only VACA and STVA established intellectual capital are statistically significant while ATO, ROA and ROE significantly shape business performance. From the results of statistical tests indicate that intellectual capital is significantly positive effect on business performance. R-square obtained for models of this study is 84.0%.
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