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All Journal Jurnal Indo-Islamika AKUNTANSI DEWANTARA Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ilmiah Mahasiswa Raushan Fikr Jurnal Sistem Informasi
Yudi Setiadi
UIN Syarif Hidayatullah Jakara
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : AKUNTANSI DEWANTARA

 1 
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BADAN LAYANAN UMUM (BLU) UIN SYARIF HIDAYATULLAH JAKARTA Ady Cahyadi; Nur Wachidah Yulianti; Husnul Khotimah; Yudi Setiadi
AKUNTANSI DEWANTARA Vol 4 No 1 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 1 APRIL 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i1.5696

Abstract

This research purpose investigates the influence of intellectual capital, as measured by VAICTM that consist of three components of firms’ resources (human capital, structural capital, and capital employed) to financial performance of Syarif Hidayatullah State Islamic University of Jakarta. This research used SEM PLS as tool for test and data analyze. Result of this research showed that of the seven items were tested in the proxy as financial performance, only three of them that can be processed. They were Fixed Asset Turnover, Return On Assets and Return On Equity. Result of hypothesis testing showed intellectual capital (VAICTM) significantly influence to financial performance of Syarif Hidayatullah State Islamic University of Jakarta.
Co-Authors Ady Cahyadi Fajar Nugraha Wahyu Farkhan, Muhammad Husnul Khotimah Isti’anah Ahmad Luh Kesuma Wardhani Muhamad Tamamul Iman Naila Intania Nashrul Hakiem Nenny Anggraini Nur Wachidah Yulianti, Nur Wachidah Shofi, Imam Marzuki