Indonesian Accounting Literacy Journal
Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023)

Significance of Intellectual Capital reporting to Financial Performance in Telecommunication Companies

Tanti Hafni Arifah Mustofa (Politeknik Negeri Bandung)
Jouzar Farouq Ishak (Politeknik Negeri Bandung)
Arwan Gunawan (Politeknik Negeri Bandung)

Article Info

Publish Date
31 Mar 2023

Abstract

Intellectual capital (IC) is a unique resource related to knowledge and can create added value for the company. IC management as an added value for the company has an influence on financial performance. This research aims to evaluate the influence of IC toward financial performance of telecommunications companies listed on the Indonesia Stock Exchange in 2014-2020. Multiple linear regression analysis and partial also simultaneous hypothesis testing were used to determine the relationship between variables. The results showed a positive relationship between IC and financial performance as measured by ROA, ROE, and EP.

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Journal Info
Indonesian Accounting Literacy Journal
Website

Abbrev

ialj

Publisher

Politeknik Negeri Bandung

Subject

Description

The Indonesian Accounting Literacy Journal (e-ISSN: 2747-1918) encourages the application of articles reporting the results of accounting research both explaining and illustrating related research methodology. IALJ publishes three times a year in November, March and July for the broad area of ...