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Contact Name
Dedi Junaedi
Contact Email
dedijunaedi@laaroiba.ac.id
Phone
+628118114379
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dedijunaedi@laaroiba.ac.id
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Pusat Riset dan Kajian Strategis (PRKS) Fakultas Syariah Institut Agama Islam (IAI) Nasional Laa Roiba Bogor Jl Raya Pemda Pajeleran Sukahati No 41 Cibinong, Bogor 16913
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INDONESIA
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
ISSN : 26562871     EISSN : 26564351     DOI : https://doi.org/10.47467/alkharaj
Core Subject : Economy, Social,
AL-KHARAJ: The Journal of Islamic Economics, Finance & Business is a scientific journal published by the Center for Research and Strategic Studies (PRKS) of the Institute of Islamic Religion (IAI) National Laa Roiba Bogor. This journal contains scientific papers from academics, researchers and practitioners in research on Islamic economic, financial and business issues.
Articles 821 Documents
Faktor-Faktor yang Mempengaruhi Intellectual Capital Terhadap Kinerja Keuangan pada Perusahaan Sub Sektor Hotel, Restoran dan Pariwisata yang Terdaftar di Bursa Efek Indonesia Permatasari, Ulfi Nurindah; Andriana, Isni; Husni Thamrin, Kemas Muhammad
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.4731

Abstract

This study aims to determine the factors that can affect Intellectual Capital, using the variables Value Added Human Capital (VAHU), Value Added Capital Employee (VACA) and Structural Capital Value Added (STVA). The number of samples used in the study using the purposive sampling method were 22 companies in the hotel, restaurant and tourism sub-sector that were listed on the Indonesia Stock Exchange in 2018-2022. The type of data used is secondary in the form of published financial reports, and the data is analyzed using multiple linear regression analysis. The results of this study indicate that the variables Value Added Human Capital (VAHU), Value Added Capital Employee (VACA) and Structural Capital Value Added (STVA) have a significant effect on Net Profit Margin (NPM). Keywords: Value Added Human Capital (VAHU), Value Added Capital Employee (VACA), Structural Capital Value Added (STVA), Net Profit Margin (NPM)

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