Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Business Accounting Review
Astriana Ivony Sunur, Astriana Ivony
Saarce Elsye Hatane
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERA KEUANGAN MELALUI INNOVATIF CAPABILITY PADA HOTEL DAN RESTORAN DI SURABAYA Sunur, Astriana Ivony
Business Accounting Review Vol 4, No 1 (2016): 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 used a quantitative approach, and the data were obtained through distributing questionnaires to hotel and restaurant in Surabaya and processed by using smartPLS software. This study showed that there was a positive and significant relationship of intellectual capital to innovative capability; innovative capability to financial performance; and intellectual captal to financial performance in hotel and restaurant in Surabaya. Innovative capability was adequate to be an intervening variable between intellectual capital and financial performance because the indirect relationship between intellectual capital and financial performance through innovative capability gave greater effect than if it was not through innovative capability.
Co-Authors