Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)

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The Effect of Intellectual Capital (IC) on Financial Performance

Financial Sector Listed on Indonesian Stock Exchange

Authors
Nia Gusna, Erni Masdupi
Corresponding Author
Nia Gusna
Available Online 17 June 2021.
DOI
10.2991/aebmr.k.210616.069How to use a DOI?
Keywords
HCE, SCE, CEE and ROA
Abstract

The research examines effect of Intellectual Capital (IC) on financial performance (financial sector listed, on Indonesian Stock Exchange). This study used method was the explanatory. The data source used is secondary data. This study used a purposive sampling technique. Population is all financial companies listed in the Indonesian Stock, Exchange in 2014-2018. The number of sample use are 340 samples (68 company in 5 years). Multiple linear regression is the analytical method used application of SPSS 16. The result indicated that an intellectual capital variable using HCE has a negative, and significant effect Return On Asset (ROA). The intellectual capital variable using SCE has a positive and significant effect Return On Asset (ROA). Intellectual capital variable using CEE has a positive and significant effect Return On Asset (ROA).

Copyright
© 2021, 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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Volume Title
Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
17 June 2021
ISBN
978-94-6239-393-6
ISSN
2352-5428
DOI
10.2991/aebmr.k.210616.069How to use a DOI?
Copyright
© 2021, 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

risenwbib
TY  - CONF
AU  - Nia Gusna
AU  - Erni Masdupi
PY  - 2021
DA  - 2021/06/17
TI  - The Effect of Intellectual Capital (IC) on Financial Performance
BT  - Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)
PB  - Atlantis Press
SP  - 447
EP  - 452
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210616.069
DO  - 10.2991/aebmr.k.210616.069
ID  - Gusna2021
ER  -