Ceicilia Bintang Hari Yudhanti
Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

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Intellectual Capital dan Ukuran Fundamental Kinerja Keuangan Perusahaan Hari Yudhanti, Ceicilia Bintang; C. Shanti, Josepha
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2011): NOVEMBER 2011
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.13.2.57-66

Abstract

This study aims to examine the effect of intellectual capital and the fundamental measurements of company financial performance. This study also used several control variables, namely size and type of industry. Samples used in this study is the type of company that intensively used the intellectual capital, that is the service industry. The hypothesis are tested using multiple regression. Intellectual capital in the service industry showed the influence to the companys financial performance. Externalsize of the companies used to measure the intellectual capital is market-to-book value. Market responds to the companys profitability and company’s productivity.