The influence of intellectual capital on financial performance in sharia banking companies

DOI

10.2991/insyma-18.2018.15How to use a DOI?

Keywords

intellectual capital, human capital, structural capital employed, rate of growth of intellectual capital

Abstract

This study aims to examine the effect of Intellectual Capital (VAIC) with Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Employed (STVA), and Rate of Growth of Intellectual Capital (ROGIC) on the variable of Company's financial performance with the indicator of Return On Assets (ROA), Asset Turn Over (ATO), and Growth in Revenue (GR) in sharia banking companies in Indonesia. The sampling technique used was purposive sampling with 10 samples over the observation period of 3 (three) years. Data analysis was done by Partial Least Square (PLS) method. The results showed that the Intellectual Capital (VAIC) variables affect the variable Financial Performance in 3 (three) years of observation. However, the ROGIC analysis (Rate of Growth of Intellectual Capital) on future financial performance showed unaffected results

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Eka Nuraini Rachmawati
AU  - Restu Hayati
AU  - Fitra Yulandi
PY  - 2018/03
DA  - 2018/03
TI  - The influence of intellectual capital on financial performance in sharia banking companies
BT  - Proceedings of the 15th International Symposium on Management (INSYMA 2018)
PB  - Atlantis Press
SP  - 58
EP  - 61
SN  - 2352-5398
UR  - https://doi.org/10.2991/insyma-18.2018.15
DO  - 10.2991/insyma-18.2018.15
ID  - NurainiRachmawati2018/03
ER  -