The Role of Intellectual Capital and Management Ownership on Financial Performance

被引：0
|
作者：
Fitriani, Indah [1 ]
Ridho, M. Rasyid [1 ]
机构：
[1] Univ Pendidikan Indonesia, Fak Pendidikan Ekon & Bisni, Program Studi Akuntansi, Bandung, Indonesia
来源：
PROCEEDINGS OF THE 1ST INTERNATIONAL CONFERENCE ON ECONOMICS, BUSINESS, ENTREPRENEURSHIP, AND FINANCE (ICEBEF 2018) | 2018年 / 65卷
关键词：
intellectual capital management ownership; financial performance; RETURNS;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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%.
引用
收藏
页码：63 / 67
页数：5
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