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All Journal JURNAL PSIKOLOGI UDAYANA JEJAK EKONOBIS (JURNAL EKONOMI DAN BISNIS) JURNAL PENDIDIKAN TAMBUSAI Unnes Journal of Public Health Ilomata International Journal of Management Jurnal Pengabdian kepada Masyarakat Nusantara Ilomata International Journal of Management Jurnal Kesehatan Tambusai Jurnal Ilmiah Raflesia Akuntansi Education Achievement: Journal of Science and Research KARYA: Jurnal Pengabdian Kepada Masyarakat Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Aptekmas : Jurnal Pengabdian Kepada Masyarakat Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Geosfera: Jurnal Penelitian Geografi PANDU: Jurnal Pendidikan Anak dan Pendidikan Umum Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains dan Kesehatan MPSJ SULIWA: Jurnal Multidisiplin Teknik, Sains, Pendidikan dan Teknologi
Ayu Andini
Program Studi Psikologi, Fakultas Kedokteran, Universitas Udayana
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Journal : Jurnal Ilmiah Raflesia Akuntansi

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Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Andini, Ayu; Samsiah, Siti; Azmi, Zul
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.600

Abstract

The purpose of the study was to determine the effect of Intelectual Capital as measured using the VAICTM method which consists of three main elements, namely Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (SCVA) on financial performance proxied through Return On Asset (ROA). This research is quantitative research. The population used is technology companies listed on the Indonesia Stock Exchange, totaling 110 companies. Samples were taken and selected using purposive sampling technique so as to obtain a sample of 24 companies with 5 years of research, so that the number of observations obtained was 120. Research data obtained from the official website of the Indonesia Stock Exchange. The results of this study indicate that VACA and SCVA have a significant effect on Financial Performance (ROA) while VAHU and VAIC have no significant effect on Financial Performance (ROA). Keywords — Intellectual Capital, Value Added Intellectual Capital,Value Added Capital Employed, Value Added Human Capital , Structural Capital Value Added, Financial performance
Co-Authors Abdul Fatah Ahmad Iskandar Ahmadi, Lusiana Putri Aji Ramansyah, Juni Andri Soemitra Apriani, Neriza Armita Sari, Siti Awalia Rosfyan, Ummi Azmi, Zul Berlian Berlian Cahyani, Cica Cucu Nurhayati, Cucu Delli Yuliana Rahmat Dharma, Budi Drama, Banita Ihfatun Eka Yusnaldi Eko Hariyadi Eni Kartika Sari, Eni Kartika Febriani, Adha Fitriasari, Dean Dwi Fuadi, Helmy Gunawan Aji Hamka Hasan, Hamka Hannase, Mulawarman Harti Widiastuti Hasibuan, Siti Marhamah Hasuna, Kamal Hilmi Uly Ul Hidayah Imaduddin, Rahadian Iswanti, Iswanti Johani Johani, Johani Khairul Wafa, Muhammad Krisna Rendi Awalludin Laily, Dona Wahyuning Masdar, Akmal Metti Rahma Saniagi Mia Pangestu, Kania Muhammad Aras Prabowo Muhdiah, Muhdiah Muid N, Abd. Muzakkir Baits, Muzakkir Nahariyah, Rif’atun Naif, Naif Nasaruddin Umar, Nasaruddin Nasarudin, Nasar Novia, Nurul Yogi Nurhidaya Nurhidaya Purnama, Ahmad Putri, Mega Karina Putri, Salisah Radiansyah, Egi Ramanda, Zey Ali Samsir Raya, Ahmad Thib Ridwan, Heri Riska Riska Rochmah, Febby Anggraeni Saenong, Farid F. Saepudin Safitri, Latiana Shafa Salsabila Siregar, Putri Darnisah Siti Samsiah, Siti Sri Lestari St Maryam, St Sugiasih, Intan Supriyadi Supriyadi Syahrullah Iskandar, Syahrullah Syawala, Malica Ayumba Yulianto, Diky Yuliasari, Firda Yusuf, Arief Rahman Zahra Aulia, Febria Zuhairan Yunmi Yunan