Intellectual capital and profitability in manufacturing companies listed in Indonesia stock exchange

International journal of business, economics & management

View Publication Info
 
 
Field Value
 
Title Intellectual capital and profitability in manufacturing companies listed in Indonesia stock exchange
 
Creator Kusnandar, Fikri
Adam, Mohamad
Widiyanti, Marlina
Isnurhadi, Isnurhadi
 
Subject intellectual capital
investing
investors
return on asset
stock exchange
 
Description The purpose of this research is to determine the effect of value-added capital employed (VACA), value-added human capital (VAHU), and structural capital value-added (STVA) on return on assets (ROA) in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2019. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2019. The population in this study was 161 manufacturing companies based on the basic industrial and chemical sectors, the consumer goods industry, and various industries. The sampling technique is done through the method of purposive sampling, the number of samples of 25 manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2019. The results of the analysis show that value-added capital employed (VACA) has a positive and significant effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2019. Value-added human capital (VAHU) has a positive and significant effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2019. Structural capital value-added (STVA) has a positive and significant effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2019. For company management to achieve the desired financial performance, it should focus more on managing intellectual capital. For investors and potential investors to pay more attention to the company's intellectual capital as a consideration in investing.
 
Publisher SLOAP
 
Date 2020-08-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier https://sloap.org/journal/index.php/ijbem/article/view/159
10.31295/ijbem.v3n1.159
 
Source International journal of business, economics & management; Vol. 3 No. 1 (2020): International Journal of Business, Economics & Management; 123-133
2632-9476
 
Language eng
 
Relation https://sloap.org/journal/index.php/ijbem/article/view/159/292
 
Rights Copyright (c) 2020 International journal of business, economics & management
 

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