Jurnal Akuntansi Kontemporer
Vol. 10 No. 2 (2018)

MODAL INTELEKTUAL SEBAGAI DETERMINAN KINERJA PERUSAHAAN

Lutfillah, Novrida Qudsi (Unknown)
Sukmana, Nour Kholifah (Unknown)

Article Info

Publish Date
30 Dec 2018

Abstract

This study aims to determine the effect of Intellectual Capital on the company's financial performance. This study uses the Pulic Model (Value Added Intellectual Coefficient - VAICTM) as a measure of efficiency in the Intellectual Capital component and Double Linear Regression (R2) are used to examine the relationship between VAICTM and corporate financial performance. The results of this study indicate that: VACA has a partial effect on ROA; VAHU has no partial effect on ROA; STVA has a partial effect on ROA and VACA, VAHU, STVA allegedly influencing jointly or simultaneously to the ROA.

Copyrights © 2018




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Akuntansi Kontemporer
Website

Abbrev

JAKO

Publisher

Universitas Katolik Widya Mandala Surabaya

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management ...