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All Journal Kinerja Jurnal Dinamika Akuntansi
Elizabeth Hutami Widowati, Elizabeth Hutami
UNIVERSITAS SEBELAS MARET
Economics, Econometrics & Finance

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MANAGEMENT BACKGROUND, INTELLECTUAL CAPITAL AND THE FINANCIAL PERFORMANCE OF INDONESIAN BANKING Widowati, Elizabeth Hutami; Sumarta, Nurmadi Harsa; Pradono, Noel Singgih Haryo
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9311

Abstract

This research aims to determine the effect of accounting education background, MBA education background, and the proportion of Chinese ethnic as well as intellectual capital measured by VAIC method on conventional banking financial performance in Indonesia. The population in this study is the entire conventional banking companies listed on Indonesia Stock Exchange that has been operating over the range of 2012-2015, so we get a sample totalling 29 companies. This research used Eviews 7 software to conduct panel data regression analysis. The results showed that accounting education background and Chinese ethnic are not significantly affecting financial performance. Meanwhile MBA education background and VAIC are significantly affecting financial performance (ROA).
Management Background, Intellectual Capital and Financial Performance of Indonesian Bank Widowati, Elizabeth Hutami; Pradono, Noel Singgih Haryo
KINERJA Vol 21, No 2 (2017): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v21i2.1275

Abstract

This research aims to determine the effect of management background which proxy by accounting education background, MBA education background, Chinese ethnicity and intellectual capital (VAIC) on conventional banks’ financial performance (ROA) in Indonesia. The Population consists of all conventional banks listed on Indonesia Stock Exchange period of 2012 to 2015. Using purposive sampling method to screen the data, the final sample for this research is 140 data that consists of 39 banking companies. This research used Eviews7 software to conduct panel data regression analysis. The results showed that accounting education background and Chinese ethnicity are not significantly affect financial performance. Meanwhile MBA education background and VAIC are significantly affecting financial performance (ROA).Keywords: management background, VAIC, ROA, banking.
Co-Authors Noel Singgih Haryo Pradono Nurmadi Harsa Sumarta, Nurmadi Harsa