Ummy Imaniar Mardiyanti, Ummy Imaniar
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INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR HIGH IC INTENSIVE Hermawan, Sigit; Mardiyanti, Ummy Imaniar
Benefit Volume 1 No.1 Juni 2016
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study aims to examine and analyse the effect of intellectual capital on firm financial performance (ROA, ROE, EPS). The company studied is the manufacturing High IC Intensive companies listed in Indonesia Stock Exchange. sample obtained with as many as 76 companies with research period is 2010-2013. Independent variables used are the intellectual capital measured using VAICTM, while the dependent variable is Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS). The data analysis technique used is a simple linear regression. The results showed that the Intellectual Capital (VAIC) effect the companys financial performance Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS).
Intellectual Capital Dan Kinerja Keuangan Perusahaan Manufaktur High Ic Intensive Hermawan, Sigit; Mardiyanti, Ummy Imaniar
Benefit: Jurnal Manajemen dan Bisnis Volume 1 No 1 Juni 2016
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v1i1.2367

Abstract

This study aims to examine and analyse the effect of intellectual capital on firm financial performance (ROA, ROE, EPS). The company studied is the manufacturing High IC Intensive companies listed in Indonesia Stock Exchange. sample obtained with as many as 76 companies with research period is 2010-2013. Independent variables used are the intellectual capital measured using VAICTM, while the dependent variable is Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS). The data analysis technique used is a simple linear regression. The results showed that the Intellectual Capital (VAIC) effect the companys financial performance Return on Assets (ROA), Return on Equity (ROE), Earnings per Share (EPS).