The Effect of Intellectual Capital Measurement on Profitability and Market Price

DOI

10.2991/ebic-17.2018.30How to use a DOI?

Keywords

Intelectual Capital. Profitability, Market Price

Abstract

Recently, the role of Intellectual Capital is becoming one of the important strategies of the company to develop and grow, enhance it is able to improve the company's value with the utilization of existing resources Intellectual capital is the knowledge that gives information about the company's intangible value, which can affect durability and contribute to the company's competitive advantage. This research aims to analyze the intellectual capital measurement, which is able to increase profitability and market price. The research variable consists of Value Added Capital Employed, Value Added Human Capital, and Structural Capital Value Added as the independent variables, and profitability as well as Market price as the dependent variable. The population of this research is the banking company listed on the Indonesia stock exchange over the period 2014-2016. The sampling technique using purposive sampling method and using samples of 36 banking companies. The data analysis tools using WarpPLS 3.0. The result shows that only Value Added Capital Employed affects on the profitability and market price.

Copyright

© 2018, 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  - Dian Prawitasari
AU  - Ririh Dian Pratiwi
AU  - Nila Tristiarini
PY  - 2018/01
DA  - 2018/01
TI  - The Effect of Intellectual Capital Measurement on Profitability and Market Price
BT  - Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017)
PB  - Atlantis Press
SP  - 189
EP  - 193
SN  - 2352-5428
UR  - https://doi.org/10.2991/ebic-17.2018.30
DO  - 10.2991/ebic-17.2018.30
ID  - Prawitasari2018/01
ER  -