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All Journal Media Farmasi : Jurnal Ilmu Farmasi (Journal Of Pharmaceutical Science) Jurnal Pengkajian dan Pengembangan Teknologi Pertanian Jurnal Kultur Demokrasi Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung Jurnal Akuntansi Jurnal Pengabdian Magister Pendidikan IPA JISKa (Jurnal Informatika Sunan Kalijaga) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan J-PEN Borneo : Jurnal Ilmu Pertanian JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) INTELEKTIVA Jumat Ekonomi: Jurnal Pengabdian Masyarakat Britain International of Humanities and Social Sciences (BIoHS) Journal Journal of Applied Business, Taxation and Economics Reseach Edusentris: Jurnal Ilmu Pendidikan dan Pengajaran Akuntansi'45 Jurnal Ilmu Kesehatan Bhakti Setya Medika Journal Transformation of Mandalika JOURNAL OF COMMUNITY SERVICES PUBLIC AFFAIRS Prosiding Seminar Nasional Universitas Serambi Mekkah Jurnal Pengabdian Masyarakat Waradin Journal of Accounting and Business JURNAL PENDIDIKAN DAN KEGURUAN Jurnal Manajemen Dan Bisnis Ekonomi Basic and Applied Accounting Research Journal Kultura: Jurnal Ilmu Sosial dan Humaniora Triwikrama: Jurnal Ilmu Sosial Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Intellektika: Jurnal Ilmiah Mahasiswa Jurnal Media Akademik (JMA) Jurnal Medicare Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Pengembangan Ketenagakerjaan Journal of Accounting and Business Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Tri Lestari
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Journal : Jurnal Akuntansi

 1 
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN Erlina Sari Pohan; Tri Lestari
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aims to examine the effect of Intellectual Capital by Value Added Intellectual Coefficient (VAICTM) on financial performance using market valuation (market to book value), profitability ratio Return On Asset (ROA) and Earning Per Share (EPS) and productivity ratio Asset Turnover (ATO) of the Information Tecnology and Services sector companies in BEI 2012-2016. The population of this study is companies of Information Tecnology and Services sector listed on the Stock Exchange from 2012 to 2016. The data processed using SPSS version 24.0. The results of this study indicate that intellectual capital proxied by Value Added Intellectual Coefficient (VAICTM) has a positive and significant effect on financial performance proxied by Market to Book Value, Return On Asset, Asset Turnover and Earning Per Share.
Co-Authors Abdul Azis Adelina Hasyim Adimas Ramadhan Suryanto Afwatul Mukhlisah Albar Albar Ali Akbar Hisbullah Alya Kanaya Alfita Andini Rahmawati Andre Febrian Kasmar Anggun Andriyani Annisa Wahyu Damayanti Anthony Wijaya Apriyadi, Rion Bergitta Dwi Annawati Budi Rianto Burham Pranawa Chairudin Chairudin Dadan Ramdhani Dany Miftahul Ula Defna Friska Deni Pratama Dientri, Abdul Manaf Dwi Purnomo, Fani Elisabeth Pratidhina Elmira Siska Elvin Bastian Elvin Bastian Endah Wahyuningsih Eries Dyah Mustikarini Erlina Sari Pohan Farisya Nurhaeni Geryco Sahat Martua S Gian Diva Bayu K Gilang Alief Prawiska Gres Enjelita Panjaitan Helda Herwinarso Herwinarso I Made Rama Sugiartha Imam Baidlowi Imam Riadi Ismed Inonu Iwan Asmadi Jane Koswojo Joko Purwanto Khasanah, Azizah Nurul Lailatil Maya Lia Uzliawati Lidya Agustin Lusty Febrianti Marsiyeh Mazidatul Faizah Mohammad Soleh Muhamad Aji Purwanto Muhammad Imam Najwatul Auliah Nila Munana Novi Darmayanti Nur Ismiyati Nur Lailatul Inayah Nurbaiti Pande Komang Suparyana Rahma Oktaviani Renan Lintang Prakoso Rini Larasati Irawan Riyan Sumarno RR Dian Anggraeni Rufti Puji Astuti Rusydi Umar SATRIYAS ILYAS Selvi Gustia Sari Setiawan, Budhy Silvia Indah Desvita S. Siti Amriyah Siti Masitoh Siti Rosyafah Siti Rosyafah, Siti SRI RAHAYU Subagus Wahyuono SUHARYANTO SUHARYANTO Syahputra, Maiser TEGAR HARBRIYANA PUTRA Tri Retno Hariyati Trisla Warningsih Tubagus Ismail Tubagus Ismail Wanda Yeremia Kristiawan Yuhefizar Yuhefizar Yunisca Nurmalisa