Intellectual Capital Influence on Financial Performance Banking

DOI

10.2991/aicar-18.2019.24How to use a DOI?

Keywords

financial performance banking; intellectual capital; partial least square; ROA

Abstract

This aims study is to test whether the influence of intellectual capital to the financial performance of banking listed on the Indonesia Stock Exchange (BEI). Independent variable in this research is intellectual capital measured using VAICTM and dependent variable is the financial performance of banking is measured by return on assets (ROA). This research uses descriptive research type of quantitative approach, as measured by using Partial Least Square regression (PLS) with Smartpls 3.0. The population of this study is a Banking company listed on the Indonesia Stock Exchange (BEI) in 2013 until 2015. The sample is determined by purposive sampling method, with a total sample of 30 banking companies. The data used in this research is secondary data. The technique of collecting data using documentation method through IDX official website: www.idx.co.id. Hypothesis testing using inner model test and outer model test. The results prove that the influence of intellectual capital on the financial performance of banks listed in the Indonesia Stock Exchange (BEI) period 2013-2015. The results showed that intellectual capital has a positive and significant impact on the company's financial performance. Intellectual capital has a positive and significant impact on the company's financial performance in the future. The growth rate of intellectual capital does not affect the financial performance of the company in the future. This electronic document is a “live” template and already defines the components of your paper [title, text, heads, etc.] in its style sheet.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ono Tarsono
AU  - Ayuni Fauziyah
AU  - Faris Faruqi
PY  - 2019/02
DA  - 2019/02
TI  - Intellectual Capital Influence on Financial Performance Banking
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 110
EP  - 120
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.24
DO  - 10.2991/aicar-18.2019.24
ID  - Tarsono2019/02
ER  -