文章基本信息

标题：PENGARUH EFISIENSI MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DI INDONESIA
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作者：Achmad Solechan
期刊名称：Jurnal Kajian Akuntansi
印刷版ISSN：2579-9975
电子版ISSN：2579-9991
出版年度：2017
卷号：1
期号：1
页码：87-100
DOI：10.33603/jka.v1i1.506
出版社：Lembaga Penelitian Universitas Swadaya Gunung Jati
摘要：This research takes place as an object in Manufacture company in BEI period 2011-2014 by these research goals to analyze empirically the effect of Physic capital efficiency (Value Added Capital Employed), human capital efficiency (Value Added Human Coefficient) and structural capital efficiency (Value Added Structural Coefficient) toward finance performance (EPS, ROA, TOBIN’Q). The result of this research indicates that physic capital efficiency (VACE) influence positively toward EPS, ROA and TOBIN’Q. Therefore, the first hypotheses (H1a, H1b, and H1c) is accepted. The result of research indicates that variable VAHC doesn’t influence toward EPS, variable VAHC influence negatively toward ROA and TOBIN’Q, therefore the second hypotheses (H2a, H2b, and H2c) is rejected. The result of research indicates variable VASC influence negatively toward EPS, ROA and TOBIN’Q. Therefore, the third hypotheses (H3a, H3b, and H3c) is rejected. For next research, it can use finance performance measurement by using Return on Total Asset (ROA) because from these three models the measurement of finance performance are EPS, ROA and TOBIN’Q, are obtained the result that the magnitude of intellectual model prediction toward finance performance is bigger enough by using prediction of ROA, if it is compared by using of EPS and TOBIN’Q.
关键词：Intellectual capital; Finance performance