International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022

THE INFLUENCE OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE PROPERTY AND REAL ESTATE COMPANY

Naim Kharima Saraswati (Universitas Sebelas Maret)
Sri Hartoko (Unknown)



Article Info

Publish Date
27 Sep 2022

Abstract

Companies with good IC can manage their assets effectively and efficiently, boosting financial success. IC's value creation impacts the company's financial success, so it must be prioritized. This study examines intellectual capital's impact on financial performance. The companies used as research objects are property and real estate sector companies listed on the Indonesia Stock Exchange from 2015-2019. This study took a sample with a purposive sampling method and found 34 companies with a total of 170 observations for 5 years. The method used in this study is a multiple linear analysis by analyzing VAHU, STVA, and VACA as independent variables and measured by financial performance using Return on Assets (ROA) as the dependent variable. The results of this study are the influence of VACA, VAHU, and STVA on financial performance.

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Journal Info

Abbrev

IJEBAR

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting. ...