Moh Hasan Ramdana M
Universitas Islam Malang

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Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021 Moh Hasan Ramdana M; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the influence of Intellectual Capital on the Performance of Companies incorporated in companies listed on the Indonesia Stock Exchange. In this study, a sampling technique was determined using purposive sampling, and based on predetermined criteria, the number of samples was 85 companies during 2019-2021. This study used multiple linear regression analysis. The results show that Intellectual Capital: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) has a positive effect on Return On Asset (ROA).Keywords: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) and Return on Assets (ROA)