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All Journal Menara Ilmu Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Jurnal Ilmiah Poli Bisnis Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Vokasi Jurnal Pengabdian Masyarakat Indonesia Prosiding Seminar Nasional Sisfotek (Sistem Informasi dan Teknologi Informasi) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Proceeding Applied Business and Engineering Conference Economics, Business, Accounting & Society Review JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Yenida Yenida
Politeknik Negeri Padang
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Journal : Economics, Business, Accounting

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The impact of intellectual capital and managerial ability on the financial performance: an analysis on infrastructure, utilities and transportation companies in indonesia Variyetmi Wira; Yenida, Yenida; Rahmita Sari
Economics, Business, Accounting & Society Review Vol. 2 No. 1 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.312 KB) | DOI: 10.55980/ebasr.v2i1.54

Abstract

Intellectual capital is an intangible asset that is strategically owned by a firm in the expansion of a knowledge-based economy. Intangible assets require a favorable disclosure to afford value to the firm financial performance. This research aims to analyze the effect of the added value of intellectual capital, intellectual capital disclosure (ICD), and managerial ability on the firm financial performance. This research uses data from infrastructure companies, utilities, and transportation in Indonesia for the 2017-2020 period. The number of samples used in the research were 30 firms per year, so the total obtained 120 samples of the firm. The data was processed using the Stata 16 version application. The research results showed, that the variables researched such as the added value of intellectual capital (M-VAIC), IC disclosure (Intellectual Capital Disclosure-ICD) and managerial ability (MA) insignificantly affect the financial performance that measured with ROA, ROE, net profit margin-NPM, tobinsQ, and firm return.
Co-Authors Alhapen Ruslin Chandra Ariani Tanjung Arni Utama Ningsih Benny Chandra Deddy Prayama Deni Wahyuni Deni Wahyuni Deni Wahyuni, Deni Wahyuni Elni Sumiarti Gustina Gustina Gustina Gustria Monika Hidayatul Ihsan Hidra Amnur Ika Yuanita Ikhsan Yusda Prima Putra Imelda M.Nur Jumyetti Jumyetti Lilimiwirdi Lilimiwirdi Muhammad Afif Noni Sekarwati Novadilastri Novirwan Trinanto Novirwan Trinanto Rahmita Sari Tuti Azra Tutiazra Tutiazra Variyetmi Wira Variyetmi Wira Wahyuni, Deni Wahyuni, Deni Wardani, Rahmi Witri Handayani Yudhytia Wimeina Yuhefizar Yuhefizar Zaitul Ikhlas Saad Zulka Hendri