Intellectual Capital, Financial Performance and Market Performance : Evidence From High IC Intensive Company in Indonesia
This study aims to examine and analyze the effect of intellectual capital on firm financial performance and market performance. The company studied is the financial sectors High IC Intensive companies listed in Indonesian Stock Exchange (IDX). 52 companies in period of 2014- 2017 are chosen for samp...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Semarang
2019-09-01
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| Series: | Jurnal Dinamika Akuntansi |
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| Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/19385 |
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| author | Sigit Hermawan |
| author_facet | Sigit Hermawan |
| author_sort | Sigit Hermawan |
| collection | DOAJ |
| description | This study aims to examine and analyze the effect of intellectual capital on firm financial performance and market performance. The company studied is the financial sectors High IC Intensive companies listed in Indonesian Stock Exchange (IDX). 52 companies in period of 2014- 2017 are chosen for sample. Independent variable used are the intellectual capital measured using VAIC and MBIC, while the data analysis technique used double linier regression. The results showed that the intellectual capital (VAIC) effect the company's financial performance Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS) and market performance. Meanwhile, intellectual capital (MBIC) affect the company's financial performance Return On Assets (ROA), Earning Per Share (EPS), but it didn't effect the market performance. |
| format | Article |
| id | doaj-art-9bc212be3b304841b2450eb5f8f8b605 |
| institution | OA Journals |
| issn | 2085-4277 |
| language | English |
| publishDate | 2019-09-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi |
| spelling | doaj-art-9bc212be3b304841b2450eb5f8f8b6052025-08-20T02:00:42ZengUniversitas Negeri SemarangJurnal Dinamika Akuntansi2085-42772019-09-011129810710.15294/jda.v11i2.193859351Intellectual Capital, Financial Performance and Market Performance : Evidence From High IC Intensive Company in IndonesiaSigit Hermawan0Universitas Muhammadiyah SidoarjoThis study aims to examine and analyze the effect of intellectual capital on firm financial performance and market performance. The company studied is the financial sectors High IC Intensive companies listed in Indonesian Stock Exchange (IDX). 52 companies in period of 2014- 2017 are chosen for sample. Independent variable used are the intellectual capital measured using VAIC and MBIC, while the data analysis technique used double linier regression. The results showed that the intellectual capital (VAIC) effect the company's financial performance Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS) and market performance. Meanwhile, intellectual capital (MBIC) affect the company's financial performance Return On Assets (ROA), Earning Per Share (EPS), but it didn't effect the market performance.https://journal.unnes.ac.id/nju/index.php/jda/article/view/19385intellectual capital (vaic), intellectual capital (mbic), financial performance, market performance |
| spellingShingle | Sigit Hermawan Intellectual Capital, Financial Performance and Market Performance : Evidence From High IC Intensive Company in Indonesia Jurnal Dinamika Akuntansi intellectual capital (vaic), intellectual capital (mbic), financial performance, market performance |
| title | Intellectual Capital, Financial Performance and Market Performance : Evidence From High IC Intensive Company in Indonesia |
| title_full | Intellectual Capital, Financial Performance and Market Performance : Evidence From High IC Intensive Company in Indonesia |
| title_fullStr | Intellectual Capital, Financial Performance and Market Performance : Evidence From High IC Intensive Company in Indonesia |
| title_full_unstemmed | Intellectual Capital, Financial Performance and Market Performance : Evidence From High IC Intensive Company in Indonesia |
| title_short | Intellectual Capital, Financial Performance and Market Performance : Evidence From High IC Intensive Company in Indonesia |
| title_sort | intellectual capital financial performance and market performance evidence from high ic intensive company in indonesia |
| topic | intellectual capital (vaic), intellectual capital (mbic), financial performance, market performance |
| url | https://journal.unnes.ac.id/nju/index.php/jda/article/view/19385 |
| work_keys_str_mv | AT sigithermawan intellectualcapitalfinancialperformanceandmarketperformanceevidencefromhighicintensivecompanyinindonesia |