文章基本信息

标题：PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN PERTUMBUHAN PERUSAHAAN
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作者：Silviana Agustami ; Adrian Rahman
期刊名称：Jurnal Riset Akuntansi dan Keuangan
印刷版ISSN：2338-1507
电子版ISSN：2541-061X
出版年度：2017
卷号：3
期号：2
页码：711-723
DOI：10.17509/jrak.v3i2.6615
出版社：Indonesia University of Education
摘要：The research aims to determine how the influence of intellectual capital which measured by Value Added Intellectual Coefficient (VAIC) to finance performance which measured by Return on Asset (ROA) and Return on Equity (ROE) and to Firm Growth which measured by Asset Growth (AG) and Equity Growth (EG), in construction companies listed on the Indonesia stock exchange (IDX) 2011-2013 period .The sampling using purposive sampling method, the samples was taken from 7 companies. This research used secondary data, which means the data that used in this research come from annual report of company and is used smartPLS 3.0 to analysed the data. This research show that there is positive influence between intellectual capital to financial performance and intellectual capital also has positive influence to firm growth.
关键词：intellectual capital; Value Added Intellectual Coeffisient (VAIC); ROA; ROE; AG; EG.