Diponegoro Journal of Accounting
Volume 4, Nomor 2, Tahun 2015

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN

Prasetio, Ferandi (Unknown)
Rahardja, Rahardja (Unknown)



Article Info

Publish Date
13 Oct 2015

Abstract

This study aims to analyze and provide empirical evidence of the influence ofintellectual  capital  to  company’s  financial  performance.  Hypothesis  (1)  Intellectual Capital affect to company’s financial performance, (2) Intellectual Capital positively affect company’s financial performance for upcoming year.This study uses secondary data to the entire population of banks and insurance companies listed in Indonesia Stock Exchange (IDX) 2011-2013. The  method used to determine study sample was purposive sampling method, in order to obtain 114 sample companies, which each year is composed of 38 companies. The method of analysis used in this study is Partial Least Square (PLS).The result shows that intellectual capital have effect to company’s financial performance and company’s financial performance for upcoming year

Copyrights © 2015






Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...