Nabila, Alma Diva
Unknown Affiliation

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

PENGARUH INTELLECTUAL CAPITALTERHADAP KINERJA PERUSAHAAN Nabila, Alma Diva
Jurnal Ilmiah Mahasiswa FEB Vol 9, No 1: Semester Ganjil 2020/2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims is to examine the effect of intellectual capital on company performance. Intellectual capital isdetermined byValue Added Intellectual Capital(VAIC) method comprising three component:human capital efficiency, structural capital efficiency, and capital employed efficiency.Whilst, company performance is determined by earnings per share (EPS). This study uses data from companies registered in LQ45 index between 2017-2019. The purposive sampling utilized in this study acquires 78 observable data from 26 companies, which is then analyzed through multiple regression to test the hypotheses. The result of the study indicate that structural capital efficiency and capital employed efficiency have positive effect on company performance.Keywords : Intellectual Capital, VAIC, Firm Performance, EPS, LQ45
PENGARUH INTELLECTUAL CAPITALTERHADAP KINERJA PERUSAHAAN Nabila, Alma Diva
Jurnal Ilmiah Mahasiswa FEB Vol. 9 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims is to examine the effect of intellectual capital on company performance. Intellectual capital isdetermined byValue Added Intellectual Capital(VAIC) method comprising three component:human capital efficiency, structural capital efficiency, and capital employed efficiency.Whilst, company performance is determined by earnings per share (EPS). This study uses data from companies registered in LQ45 index between 2017-2019. The purposive sampling utilized in this study acquires 78 observable data from 26 companies, which is then analyzed through multiple regression to test the hypotheses. The result of the study indicate that structural capital efficiency and capital employed efficiency have positive effect on company performance.Keywords : Intellectual Capital, VAIC, Firm Performance, EPS, LQ45