The influence of intellectual capital on financial performance in sharia banking companies
Eka Nuraini Rachmawati, Restu Hayati, Fitra Yulandi
Eka Nuraini Rachmawati
Available Online March 2018.
- https://doi.org/10.2991/insyma-18.2018.15How to use a DOI?
- intellectual capital, human capital, structural capital employed, rate of growth of intellectual capital
- 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
- 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 -