Pengaruh Faktor Intellectual Capital Disclosure Terhadap Profitabilitas Perusahaan Sektor Makanan dan Minuman  di Bei Periode 2012-2016

Febrianty, Febrianty; Febriantoko, Jovan

doi:10.25273/jap.v7i1.1649

Cited by 3 publications

(8 citation statements)

References 3 publications

(6 reference statements)

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…In the banking sector, intellectual capital is one of the most significant assets. This is consistent with Firer and Williams's (2003) research which states that the banking industry is one of the sectors that has the most intensive intellectual capital. In order to improve its performance, the banking industry carries out various kinds of information technology-based services to its customers.…”

supporting

confidence: 91%

The Influence of Intellectual Capital on the Profitability of Banking Companies

Gani

Machmud

Selvi

2020

JSM

View full text Add to dashboard Cite

This research is motivated by a decrease in profitability in several companies over the last few years. The purpose of this study is to determine the effect of intellectual capital on the decline in profitability of banking companies over the past few years. This study has two types of variables consisting of dependent variables namely intellectual capital whose indicators are (VACA, VAHU, and STVA), while the independent variable is profitability whose indicators are represented by (ROE) in the 2013-2017 period. The results of this study indicate simultaneously VACA, VAHU, and STVA have an influence on company ROE. Partially VACA, and STVA have a significant influence on company ROE. Whereas VAHU has a negative influence on company ROE. 29.3% of all variables in this research model namely VACA, VAHU, and STVA have a contribution to affect profitability (ROE)

show abstract

supporting

confidence: 91%

The Influence of Intellectual Capital on the Profitability of Banking Companies

Gani

Machmud

Selvi

2020

JSM

View full text Add to dashboard Cite

show abstract

“…Penelitian mengenai pengaruh intellectual capital terhadap profitabilitas baik dilihat dari profitabilitas secara umum, ROA, dan net profit margin (NPM) serta diproksikan dengan VACA, VAHU, dan STVA sudah pernah diteliti oleh pISSN 2549-3086 eISSN 2657-1676 https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas Ardhan and Hatane (2013); Kartika and Hatane (2013); Marfuah and Ulfa (2014); Febrianty and Febriantoko (2018); Friandi and Akbar (2018); Kazhimy and Sulasmiyati (2019); Harahap and Nurjannah (2020) dengan hasil yang berbedabeda juga. Namun penelitian tersebut tidak mengkaji dari perspektif syariah.…”

Section: Pendahuluanunclassified

“…Artinya terdapat beberapa perusahaan yang tidak bisa memanfaatkan sumberdaya yang dimiliki perusahaan baik CA maupun CE. Temuan penelitian ini sejalan dengan penelitian Kartika and Hatane (2013); Febrianty and Febriantoko (2018)…”

Section: Pengaruh Vaca Terhadap Profitabilitas (Roa)unclassified

“…pISSN 2549-3086 eISSN 2657-1676 https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas Namun tidak sejalan dengan penelitian Ardhan and Hatane (2013) yang menemukan bahwa VAHU memiliki pengaruh negatif dan signifikan terhadap porfitabilitas. Kemudian temuan penelitian ini juga tidak sejalan dengan penelitian Kartika and Hatane (2013); Febrianty and Febriantoko (2018); Friandi and Akbar (2018) yang menemukan bahwa VAHU memiliki tidak berpengaruh terhadap porfitabilitas atau NPM atau ROA.…”

Section: Pengaruh Stva Terhadap Profitabilitas (Roa)unclassified

“…Temuan penelitan ini sejalan dengan penelitian Ardhan and Hatane (2013); Kartika and Hatane (2013); Kazhimy and Sulasmiyati (2019) yang menemukan bahwa STVA memiliki pengaruh positif dan signifikan terhadap profitabilitas atau ROA. Namun temuan penelitian ini tidak sejalan dengan penelitian Marfuah and Ulfa (2014); Febrianty and Febriantoko (2018); Friandi and Akbar (2018); Harahap and Nurjannah (2020) yang menemukan bahwa STVA memiliki pengaruh positif dan signifikan terhadap ROA atau NPM atau profitabilitas.…”

Section: Pengaruh Stva Terhadap Profitabilitas (Roa)unclassified

See 2 more Smart Citations

Pengaruh Intellectual Capital Terhadap Profitabilitas Dalam Perspektif Syariah

Andika

Astini

2022

JAS

View full text Add to dashboard Cite

The stability of the company's operating system is an essential assessment of excellence in maintaining the company's economy. The success of a company can be seen from the profitability ratio. This research aims to show the effect of intellectual capital factors on profitability from a sharia perspective. This type of research is descriptive quantitative using panel data regression. The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique used purposive sampling in order to obtain 50 observational data. The results showed that value-added capital employed (VACA) negatively and significantly affected profitability. Value-added human capital (VAHU) and structural capital value added (STVA) positively and significantly affect profitability. Simultaneously intellectual capital has a significant effect on profitability. Activities and ways of managing companies related to intellectual capital and profitability follow sharia principles. This research can be used as a reference in evaluating aspects of intellectual capital in order to be able to make an optimal contribution to company performance following sharia principles.

show abstract

The Influence of Intellectual Capital and Good Corporate Governance on Profitability at Conventional Commercial Banks in Indonesia

Suzan,

Sabila

2022

Proceedings of the International Conference on Industrial Engineering and Operations Management

View full text Add to dashboard Cite

This research aims to determine the influence of Intellectual Capital (IC) and Good Corporate Governance (GCG) on profitability in conventional commercial banks listed on the Indonesia Stock Exchange in 2015-2019. Independent variables in this study are intellectual capital consisting of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) and Good Corporate Governance (GCG). While the dependent variable in this study is profitability. This research uses a quantitative approach with the panel's data regression analysis method. The results found in this study are that IC and GCG simultaneously affect proftability, while partially VACA and VAHU have a positive effect on profitability, STVA has no effect on profitability, and GCG negatively affects profitability.

show abstract

Pengaruh Faktor Intellectual Capital Disclosure Terhadap Profitabilitas Perusahaan Sektor Makanan dan Minuman di Bei Periode 2012-2016

Cited by 3 publications

References 3 publications

The Influence of Intellectual Capital on the Profitability of Banking Companies

The Influence of Intellectual Capital on the Profitability of Banking Companies

Pengaruh Intellectual Capital Terhadap Profitabilitas Dalam Perspektif Syariah

The Influence of Intellectual Capital and Good Corporate Governance on Profitability at Conventional Commercial Banks in Indonesia

Contact Info

Product

Resources

About