The Role of Intellectual Capital and Management Ownership on Financial Performance
- DOI
- 10.2991/icebef-18.2019.15How to use a DOI?
- Keywords
- intellectual capital management ownership; financial performance
- Abstract
This study aims to analyze the effect of intellectual capital and managerial ownership on financial performance. The research was conducted in the information technology sector that was listed on the Indonesia Stock Exchange in 2010-2015. This research uses quantitative verification method and regression to analyzed. Intellectual capital is measured by value added intellectual capital developed by Pulic [1]. Managerial ownership is the percentage of share ownership by management. The results showed that both partially and simultaneously the intellectual capital and management ownership had a positive effect on financial performance by 35.7%.
- 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/).
Cite this article
TY - CONF AU - Indah Fitriani AU - M. Rasyid Ridho PY - 2019/05 DA - 2019/05 TI - The Role of Intellectual Capital and Management Ownership on Financial Performance BT - Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018) PB - Atlantis Press SP - 63 EP - 67 SN - 2352-5428 UR - https://doi.org/10.2991/icebef-18.2019.15 DO - 10.2991/icebef-18.2019.15 ID - Fitriani2019/05 ER -