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Sukmana, Nour Kholifah
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Economics, Econometrics & Finance

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MODAL INTELEKTUAL SEBAGAI DETERMINAN KINERJA PERUSAHAAN Lutfillah, Novrida Qudsi; Sukmana, Nour Kholifah
Jurnal Akuntansi Kontemporer Vol. 10 No. 2 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i2.2218

Abstract

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.
Co-Authors Novrida Qudsi Lutfillah