Intellectual Capital Influence on Financial Performance Banking

被引:0
|
作者
Tarsono, Ono [1 ]
Fauziyah, Ayuni [1 ]
Faruqi, Faris [2 ]
机构
[1] Sekolah Tinggi Ilmu Ekon Indonesia Jakarta, Dept Accounting, Jakarta, Indonesia
[2] Sekolah Tinggi Ilmu Ekon Indonesia Jakarta, Dept Management, Jakarta, Indonesia
关键词
financial performance banking; intellectual capital; partial least square; ROA;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
This aims study is to test whether the influence of intellectual capital to the financial performance of banking listed on the Indonesia Stock Exchange (BEI). Independent variable in this research is intellectual capital measured using VAICTM and dependent variable is the financial performance of banking is measured by return on assets (ROA). This research uses descriptive research type of quantitative approach, as measured by using Partial Least Square regression (PLS) with Smartpls 3.0. The population of this study is a Banking company listed on the Indonesia Stock Exchange (BEI) in 2013 until 2015. The sample is determined by purposive sampling method, with a total sample of 30 banking companies. The data used in this research is secondary data. The technique of collecting data using documentation method through IDX official website: www.idx.co.id. Hypothesis testing using inner model test and outer model test. The results prove that the influence of intellectual capital on the financial performance of banks listed in the Indonesia Stock Exchange (BEI) period 2013-2015. The results showed that intellectual capital has a positive and significant impact on the company's financial performance. Intellectual capital has a positive and significant impact on the company's financial performance in the future. The growth rate of intellectual capital does not affect the financial performance of the company in the future. This electronic document is a "live" template and already defines the components of your paper [title, text, heads, etc.] in its style sheet.
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页码:110 / 120
页数:11
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