PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA BURSA EFEK INDONESIA)
Helmi Herawati; The study of intellectual capital in Indonesia originated from the emergence of PSAK No.19 which was the beginning of the development of intellectual capital. PSAK No.19. The data to be used in this study is all companies listing on the BEI using annual financial statements obtained with online database http://www.idx.co.id/. The amount of sample is as many as 397 companies listing on BEI, using the technique of sampling sampling is a type of random sample selection of information obtained by using certain considerations or with the aim to obtain a representative sample in accordance with the criteria specified. Based on the results of testing with PLS note that IC (VAIC) does not positively affect the financial performance of the company. Hence, therefore, H1 is not acceptable. From the result of PLS testing indicates that IC (VAIC) positively has no effect on future company's financial performance. Hence it means that H2 is not proven. From the result of testing of PLS present proof that there is no positive influence of ROGIC to financial performance. From result of PLS test show that IC contribution to a future performance of company there is no difference according to type of company sector. So that means H4 is rejected.
ey Words: Intangible Assets, Intellectual Capital, Corporate Financial Performance.
An author who publishes in the EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis agrees to the following terms:
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.