Business Accounting Review
Vol 1, No 1 (2013): Business Accounting Review

Contoh Template Publikasi Karya Ilmiah Akuntansi Bisnis

Gunawan, Yulianto ( Tarigan Gersang)



Article Info

Publish Date
31 May 2013

Abstract

This study aimstoexamine the effectofintellectual capitaland thefundamentalmeasurementsofcompany financial performance.This studyalsousedseveralcontrol variables, namely size and type of industry. Samples usedin this studyis the type ofcompany thatintensively used the intellectualcapital, that is the service industry. The hypothesis aretestedusingmultiple regression. Intellectualcapitalin theservice industryshowedthe influence to thecompanys financialperformance. Externalsize of thecompanies used tomeasure theintellectualcapital ismarket-to-book value. Market responds tothecompanysprofitabilityandcompany’s productivity

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