2010-2014年在印尼证券交易所注册的金融行业知识资本

JURNAL EKONOMI DAN KEBIJAKAN PEMBANGUNAN Pub Date : 2018-07-31 DOI:10.29244/JEKP.6.1.58-81

I. K. M. Lusda, Hari Wijayanto, D. Hakim

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引用次数: 2

摘要

本研究旨在分析金融领域公司的智力资本。本文以2010-2014年在印尼证券交易所(BEI)上市的金融类公司为样本。样本选择采用有目的的抽样方法。本研究使用的数据为二手数据，来源于印尼证券交易所官方网站的公司年报。本研究以增加智力系数(Value Added intellectual Coefficients, VAIC)模型衡量智力资本，并以ROA为盈利能力变量、ATO为生产力变量、GR为成长变量，采用比率分析法衡量财务绩效。结果表明，在观察期间，金融部门的整体财务绩效表现为顶级绩效和普通绩效。从企业的智力资本价值来看，人力资本是贡献最大的智力资本成分。关键词:金融，智力资本，智力增值系数，VAIC

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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MODAL INTELEKTUAL PADA PERUSAHAAN-PERUSAHAAN DI SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014

This study aimed to analyze the company's intellectual capital in the financial sector. The financial sector companies listed in the Indonesian Stock Exchange (BEI) 2010-2014 was used as the sample. The sample selection using purposive sampling method. The data used in this study were secondary data from company annual report obtained from the official website of Indonesia Stock Exchange. Measurement of intellectual capital in this study using a model of Value Added Intellectual Coefficients (VAIC) and measurement of financial performance using ratio analysis with ROA as profitability variable, ATO as productivity variable, and GR as variable growth. The results showed that the overall financial performance of the financial sector in the period of observation were top performers and common performers. Based on the value of company’s intellectual capital, the intellectual capital components contributed most was human capital. Keywords: Finance, Intellectual capital, Value added intellectual coefficient, VAIC

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JURNAL EKONOMI DAN KEBIJAKAN PEMBANGUNAN

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