Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Business Accounting Review
Trivena Yeshinta
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
Peranan Employee Stock Ownership Plan dalam Pengaruh Value Added Intellectual Capital terhadap Financial Performance Yeshinta, Trivena
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

This study aimed to examine the affect of the value added intellectual capital to the financial performance and the role of employee stock ownership plan. This study used dummy variable that is employee stock ownership plan. The sample used in this study is a public company financial sector. The hypothesis in this study tested by using multiple regression. The measurement of value added intellectual capital used the method of Pulic (2004) to be associated with profitability (return on investment and return on equity), market value (market-to-book ratio, earing per share and Tobins q), and productivity (asset turnover and employee performance) and also to see if there were differences between firms that do not apply to the ESOP.
Peranan Employee Stock Ownership Plan dalam Pengaruh Value Added Intellectual Capital terhadap Financial Performance Trivena Yeshinta
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.548 KB)

Abstract

This study aimed to examine the affect of the value added intellectual capital to the financial performance and the role of employee stock ownership plan. This study used dummy variable that is employee stock ownership plan. The sample used in this study is a public company financial sector. The hypothesis in this study tested by using multiple regression. The measurement of value added intellectual capital used the method of Pulic (2004) to be associated with profitability (return on investment and return on equity), market value (market-to-book ratio, earing per share and Tobin's q), and productivity (asset turnover and employee performance) and also to see if there were differences between firms that do not apply to the ESOP.
Co-Authors