INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERUSAHAAN; SUATU ANALISIS DENGAN PENDEKATAN PARTIAL LEAST SQUARES (PLS)

ULUM, Ihyaul and GHOZALI, Imam and CHARIRI, Anis (2008) INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERUSAHAAN; SUATU ANALISIS DENGAN PENDEKATAN PARTIAL LEAST SQUARES (PLS). In: Simposium Nasional Akuntansi 11 (SNA 11), 23 - 24 Juli 2008, Universitas Tanjung Pura Pontianak.

[img]
Preview
PDF - Published Version
309Kb

Abstract

The purpose of this study is to investigate the association between the efficiency of value added (VAIC) by the major components of a firm’s resource base (physical capital, human capital and structural capital) and three traditional dimensions of financial company’s performance: ROA, ATO, and GR. Data are drawn from 130 Indonesian banking sectors for three years (2004-2006). It is an empirical study using PLS for the data analysis. The findings show that: IC influences positively to financial company’s performance; IC influences positively to future financial company’s performance; and the rate of growth of a company’s IC (ROGIC) is not influences to the future financial company’s performance. Overall, the empirical findings suggest that human capital (VAHU) and profitability ROA remains the most significant indicator for VAICTM and financial company’s performance for three years. While physical capital (VACA) is significant only for 2006. The limitation of this research is: the data is drawn from all of Indonesian banking sectors, listed and unlisted, which have limited this research to choose the financial performance measure based on market value. Key words: Intellectual Capital, VAICTM, company’s performance, Indonesian banking sector, partial least squares.

Item Type:Conference or Workshop Item (Paper)
Subjects:H Social Sciences > HG Finance
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:17126
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:21 Jul 2010 10:11
Last Modified:21 Jul 2010 10:11

Repository Staff Only: item control page