Jurnal Informasi Akuntansi
Vol. 2 No. 2 (2023): Jurnal Informasi Akuntansi (JIA) Volume 2 Nomor 2 Tahun 2023

The Effect Of Intellectual Capital And Firm Size To Profitability In The Banking Sector Listed On Idx

Lim, Maria Virginia (Unknown)
Panjaitan, Delfi (Unknown)

Article Info

Publish Date
30 Sep 2023

Abstract

This study aims to determine the effect of intellectual capital and firm size on profitability in the banking sector listed on the IDX. The data used is secondary data, with a population of banking sector companies listed on the IDX for the 2016-2020 period. The sampling technique used purposive sampling method and obtained 27 companies with a total sample of 135. Hypothesis testing in this study was carried out by multiple regression analysis. The results showed that Value Added Capital Employed (VACA) had no effect on profitability, Value Added Human Capital (VAHU) had no effect on profitability, Structural Capital Value Added (STVA) had no effect on profitability, and firm size had an effect on profitability.

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Journal Info
Jurnal Informasi Akuntansi
Website

Abbrev

jia

Publisher

Universitas Katolik Musi Charitas

Subject

Economics, Econometrics & Finance

Description

Tujuan Jurnal Informasi Akuntansi (JIA) adalah untuk menyediakan platform yang berkualitas bagi penelitian terbaru dalam bidang akuntansi. JIA bertujuan untuk: Meningkatkan pengetahuan dan praktik dalam bidang akuntansi. Memfasilitasi diskusi dan berbagi pengetahuan di kalangan akademisi, praktisi, ...