Jurnal Riset Akuntansi dan Keuangan
Vol 3, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan. Agustus 2015

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN PERTUMBUHAN PERUSAHAAN

Agustami, Silviana (Unknown)
Rahman, Adrian (Unknown)



Article Info

Publish Date
27 Aug 2015

Abstract

The research aims to determine how the influence of intellectual capital which measured by Value Added Intellectual Coefficient (VAIC) to finance performance which measured by Return on Asset (ROA) and Return on Equity (ROE) and to Firm Growth which measured by Asset Growth (AG) and Equity Growth (EG), in construction companies  listed on the Indonesia stock exchange (IDX) 2011-2013 period .The sampling using purposive sampling method, the samples was taken from 7 companies. This research used secondary data, which means the data that used in this research come from annual report of company and is used smartPLS 3.0 to analysed the data. This research show that there is positive influence between intellectual capital to financial performance and intellectual capital also has positive influence to firm growth. 

Copyrights © 2015






Journal Info

Abbrev

JRAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset ...