Proceedings of the 15th International Symposium on Management (INSYMA 2018)

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

Authors
Eka Nuraini Rachmawati, Restu Hayati, Fitra Yulandi
Corresponding Author
Eka Nuraini Rachmawati
Available Online March 2018.
DOI
https://doi.org/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
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Volume Title
Proceedings of the 15th International Symposium on Management (INSYMA 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
March 2018
ISBN
978-94-6252-475-0
ISSN
2352-5398
DOI
https://doi.org/10.2991/insyma-18.2018.15How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

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  - https://doi.org/10.2991/insyma-18.2018.15
ID  - NurainiRachmawati2018/03
ER  -