E. Sutisna, Fahrudin Pasolo, Entar Sutisman, Lina Mariana
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引用次数: 1
摘要
本研究探讨:1)增值资本使用(VACA)对财务绩效的影响;2)增值人力资本(VAHU)对财务绩效的影响;3)结构性资本增值(STVA)对财务绩效的影响。本研究的人口是2018年至2022年在印度尼西亚证券交易所上市的制造业公司。研究的公司数量为41家。使用的抽样技术是有目的的。样品的类型是根据预先确定的标准获得的。使用的数据是通过访问IDX.co.id网站和各公司官方网站，以数字形式获得的定量数据。使用的数据分析技术是多元回归分析。研究结果表明:1)已使用的增值资本(Value Added Capital Employed, VACA)正向显著影响财务绩效。(2)增值人力资本(VAHU)对财务绩效有显著的正向影响。3)结构性资本增加值(STVA)正向显著影响财务绩效。
The Effect of Intellectual Capital on Financial Company: Empirical Study from Indonesia
This study examines: 1) The Effect of Value-Added Capital Employed (VACA) on Financial Performance. 2) Effect of value-added human capital (VAHU) on financial performance 3) Effect of Structural Capital Value Added (STVA) on Financial Performance. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. The number of companies studied was 41. The sampling technique used was purposive. The type of sample is obtained based on predetermined criteria. The data used is quantitative data obtained in the form of numbers that can be calculated by accessing the IDX.co.id site and the official website of each company. The data analysis technique used is multiple regression analysis. The study results show that: 1) Value Added Capital Employed (VACA) positively and significantly affects financial performance. 2) Value-added human capital (VAHU) has a positive and insignificant effect on financial performance. 3) Structural Capital Value Added (STVA) positively and significantly affects financial performance.
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