PERAN INTELLECTUAL CAPITAL DALAM PENINGKATAN KINERJA KEUANGAN PERBANKAN SYARIAH

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UEU » Journal » Akuntansi
Posted by [email protected] at 05/10/2021 11:17:52 • 428 Views

PERAN INTELLECTUAL CAPITAL DALAM PENINGKATAN KINERJA KEUANGAN PERBANKAN SYARIAH

Created by :
Irzami Hawa ( 20160102182 )
Abdurrahman

Subject:	KINERJA KEUANGAN PERUSAHAAN
Alt. Subject :	PERFORMANCE FINANCE COMPANY
Keyword:	Intellectual Capital Corporate Financial Performance

Description:

Financial performance measures the company s performance in obtaining profit and market value. Company performance measures are usually manifested in profitability, growth and shareholder value. Company performance in this study was measured using ROA (Return on Assets) which illustrates the rate of return of the value of assets owned in a company. The purpose of this study was to examine the effect of Intellectual Capital on Company Financial Performance. The population in this study is the Sharia Banking company Sharia Commercial Bank group in Indonesia which is registered with the Financial Services Authority and publishes annual publication reports with a research period of 2015 to 2018, totaling 14 companies. The sample in this study was selected using a purposive sampling method with predetermined criteria so that 11 companies could be collected with a total of 44 financial statements. The data analysis technique used in this study is multiple linear regression analysis. Statistical test results show that Value Added Capital (VACA) has an effect on the financial performance of the company. Value Added Human Capital (VAHU) has an effect on the financial performance of the company. Structural Capital Value Added (STVA) hasnt an effect on the financial performance of the company. While simultaneously Value Added Capital (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) have a significant effect on the companys financial performance. The results shown by adjusted R square are 0.887 which means it can be stated that Value Added Capital (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) affect the companys financial performance by 70,2% while the remaining 29,8% is explained by other factors not included in this regression model

Date Create	:	05/10/2021
Type	:	Text
Format	:	pdf
Language	:	Indonesian
Identifier	:	UEU-Journal-11_1908
Collection ID	:	11_1908

Source :
JCA Ekonomi Volume 1 Nomor 1 Januari - Juni 2020

Relation Collection:
Fakultas Ekonomi dan Bisnis

Coverage :
Civitas Akademika Universitas Esa Unggul

Rights :
@2021 Perpustakaan Universitas Esa Unggul

Publication URL :
https://digilib.esaunggul.ac.id/peran-intellectual-capital-dalam-peningkatan-kinerja-keuangan-perbankan-syariah-22047.html

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