JURNAL AKUNTANSI
Vol 4, No 1 (2016)

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Nikmah, Nikmah (Unknown)
Apriyanti, Hera (Unknown)

Article Info

Publish Date
17 Jun 2016

Abstract

Many studies have been conducted to examine therelationship between intellectual capital andfinancial performance. However, those study stillshowed some inconsistencies. Therefore, this studyaimed to reexamine the effect of intellectual capitalon financial performance. The sample consists of 21manufacturing firms listed in Indonesia StockExchange during the observation period 2010-2013which chosen by purposive sampling method. Thetest results show that intellectual capital haspositive effect on financial performance whichmeasured by return on asset, market to book value ,market capital and earning per share, butintellectual capital has not effect on asset turnover.

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Journal Info
JURNAL AKUNTANSI
Website

Abbrev

JurnalAkuntansi

Publisher

Universitas Bengkulu

Subject

Economics, Econometrics & Finance Other

Description

Jurnal Akuntansi yang diterbitkan oleh Jurusan Akuntansi, Fakultas Ekonomi, Universitas Bengkulu, memuat kajian-kajian akuntansi yang meliputi Akuntansi Keuangan, Akuntansi Sektor Publik, Akuntansi Manajemen, ekonomi, Akuntansi dan Manajemen Keuangan Syariah, Auditing, Corporate Governance, Etika ...