The Influence of Value Added Capital Employed (VACA) and Structural Capital Value Added (STVA) on Return on Assets (ROA) at Indonesian Government Banks

Caroline Eka Putri Oktaviani
Ita Janah
Ario Purdianto

Indonesian Journal of Business Analytics (IJBA)
Vol. 5 No. 3 (2025): June 2025

In addition to being a supporting component, knowledge also plays a decisive role in the development of a company with a competitive edge. A descriptive approach and a quantitative method are the research methodologies employed. All banks owned by the Indonesian government between 2019 and 2023 made up the study's population. Through assessment, the sample was employed. With a significant value (α) of 0.076 and a t-count value of 1.825, the study's findings were found to be greater than 0.05 (0.076> 0.05). The study's partial results revealed a t-count value of 2.944 and a significance value (α) of 0.006, meaning that 0.006 is less than 0.05.