p-Index From 2021 - 2026
9.739
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Bisnis Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Brawijaya Law Journal : Journal of Legal Studies EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Econosains Ikonomika : Jurnal Ekonomi dan Bisnis Islam JURNAL DINAMIKA MANAJEMEN DAN BISNIS Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Martabe : Jurnal Pengabdian Kepada Masyarakat Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Humanities and Social Studies Lex Lata: Jurnal Ilmah Ilmu Hukum Kajian Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Gema Wiralodra Jurnal Riset Bisnis dan Manajemen Jurnal Darma Agung Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Journal of Social Science AMAR (Andalas Management Review) Insight Management Journal Jurnal Sosial dan Teknologi Devotion: Journal of Research and Community Service International Journal of Social Service and Research Interdisciplinary Social Studies Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Social Research Proceeding of the International Conference on Family Business and Entrepreneurship (ICFBF) Journal of Comprehensive Science Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Edunity: Kajian Ilmu Sosial dan Pendidikan Journal of Social Science Media Bina Ilmiah Return : Study of Management, Economic and Bussines INJURITY: Journal of Interdisciplinary Studies Jurnal Indonesia Sosial Teknologi Journal of Social Science Enrichment: Journal of Multidisciplinary Research and Development The Manager Reveiew Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Multidisiplin Indonesia Journal of Management, Economic, and Financial EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN KIC Sriwijaya Accounting Community Services Proceedings International Conference on Marine Tourism and Hospitality Studies
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Social Science

The Influence Of Intellectual Capital On Financial Performance In The Banking Sector Listed On The Indonesia Stock Exchange Ahmad Sahara; Marlina Widiyanti; Mu'izzuddin Mu'izzuddin; Mukhtaruddin Mukhtaruddin
Journal Of Social Science (JoSS) Vol 3 No 10 (2024): JOSS: Jurnal Of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v3i10.376

Abstract

This study aims to analyze the influence of intellectual capital on financial performance in the banking sector listed on the Indonesia Stock Exchange (IDX), with Return on Assets (ROA) as the leading indicator. Intellectual capital is measured using Value Added Intellectual Coefficient (VAIC), which consists of three components: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The quantitative method is used with secondary data from the annual financial statements of banking companies for the period 2018–2022. The sample consisted of 15 banks selected through the purposive sampling technique. The results of the regression analysis show that VACA, VAHU, and STVA have a significant and positive influence on ROA, which shows that investment in intellectual capital plays a vital role in improving bank profitability. These findings have implications that banks can prioritize human and structural capital development to enhance financial performance. The recommendations of this study include further exploration of the long-term impact of intellectual capital on various economic conditions.
Co-Authors -, Zunaidah Abdul Rahman Adam, Muhamad Afrian, Rendy Agung Pratama Agustina Hanafi Ahmad Maulana Ahmad MAULANA Ahmad Rifani Irham Ahmad Sahara Ahmad Syathiri Andi Ricardy Purba Andriana, Isni Anggraini, Alia Annalisa Yahanan Antonius W Nugroho Aprizal*, Aprizal Ardiansyah a Aryanty, Yessie Aslamia Rosa Asmawati Asmawati Azra, Annisa Auliya Badia Perizade Badia Perizade, Badia Balkhis, Kamelia Bambang Suseno Bayu Anggara Silvatika Bayu Hardiono Billy Ramadha Chandra, Fika Delly Marda T Diah Natalisa, Diah Dian Eka Dina Nurhikmawaty Dwi Astuti Dwi Rahmadanti Dwithia Chan Yo Putri Egbunike Chinedu Eko Prayitno Ema Yuliani Endi Djoyo Negoro W Fahrur Rozi Farakhan Zaki, Putra Febrian Febrian Ferdinan Ferdinan Fida Muthia Fitriandi, Tan FRISKA DWI ELFINA Fuadah, Lukluk Fuadah, Lukluk Fuadah, Luluk Gayuh Raditya Perdana GITA LYANI PRATIWI Gunawan, Rais Hafiz Hafiz Hendra Hadiwijaya heni suryaningsih Husni Thamrin, Kemas Muhammad ihzamahendra, Ihzamahendra Imas Permatasari Inten Meutia ISNURHADI . Isnurhadi . Isnurhadi h Isnurhadi Isnurhadi Isnurhadi Isnurhadi Isnurhadi Isnurhadi Iyakrus Jovialco Sasongko Kadir, Syahruddin Karimudin, Yos Kartika Sari, Indah Kemas M. Husni Thamrin Khotimah, Maufiroh Titik Kristin, Julie Kuncahyo, Heru Lency Puspa Sari Lesi Hertati Lesi Hertati Lisan, Rio Juni Luana, Mona M Gilang Ramadhan M. Arief Nur Wibowo Hartas M. Yusuf Malinda, Novirianti Malinda, Shelfi Marissa Deviantara Marzuki Marzuki Mohamad Adam Mohamad Adam Mohamad Adam mohammad adam, mohammad Mu'izzuddin Mu'izzuddin Muchsin Saggaf Shihab Muchsin Saggaff Shihab Muhammad Arief Algiffary, Muhammad Arief Muhammad Hatta Muhammad Husni Thamrin, Kemas Muhammad Ichsan Hadjri Muhammad Iqbal Djohan Muhammad Kemas Husni Thamrin Muhammad Yusuf Muhammad Yusuf Muizzuddin Muizzuddin, Muizzuddin Mukhtaruddin Mukhtaruddin Nabila Salsabella Ningsih, Hana Lestari Nova, Selvia Mely Novita Sari Okoroji Nma Okechukwu Okoye Nonso Oktaria, Pesta Oktariadi, Satria Otniel Safkaur Palupi, Kartika Panca Putra Kusuma, Riky Parama Santati Pradhana, Nugraha Adhi Pramana, Tika Purwanto . Putra, Levi Kusuma Putra, M Fitriansyah Eka Qowiyyul Adib, Hanaf R. A. Firy Yuandita RAFIQOH . Rafsanjani, Muhammad Rahmadi, Muhammad Rahman, Beno Ramzani, Aan Ryanza Arief Hidayah Sa'adah Yuliana Saggaf, Muchsin Saggaff Shihab, Muchsin saleh, rinaldy Salimah, Raudhatu SAMADI W BAKAR Saputra, Mohammad Reza Sari, Diah Maya Sari, Endriana Luckita Sari, Nyimas Nurmelita Satria, Berry Setiady, Hendy Shafira Adzra Shelfi Malinda Shihab, Muchsin Saggaf Sihab, Muchsin Saggaff Sindyania, Sindyania Sulastri Sulastri Sulastri Syunikitta, Mirwanti Taufik . Thamrin, Kemas Muhammad Husni Thamrin, Kms. M Husni Virgin Vinenzia Wijaya, Nurshanti WK, Wita Farla Wusqo, Urwatul Yos Kamarudin Yulia Hamdaini Putri YULIA SAFTIANA, YULIA Yuliani . Yuliani Yuliani Yunita Risma Rusmasari Yunita, Dessy Yusiresita Pajaria zakaria wahab Zakaria Wahab Zakaria Wahab Zakaria Wahab, Zakaria Zunaidah Zunaidah