智力资本对公司的业绩和市场价值是否重要?印尼银行和保险公司的调查

Journal of Business and Information Systems (e-ISSN: 2685-2543) Pub Date : 2019-11-04 DOI:10.36067/JBIS.V1I2.22

Yennisa Yennisa, Maisyaroh Maisyaroh

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引用次数: 0

摘要

本研究旨在检验智力资本的三个组成部分(人力资本增值效率、利用资本和结构资本)对企业和市场绩效的影响。本研究采用定量数据;130份银行和保险公司2012-2016年的财务报表。本研究采用智力增值系数模型(Value Added Intellectual Coefficient model, VAIC)进行多元回归分析。结果表明，VAIC对企业绩效和市场绩效都有影响。资本使用增值效率(VACA)是VAIC成分中唯一对企业绩效有影响的。VACA和VAHU对市场表现有影响。研究对未来财务报告或年报强调自愿披露的启示。

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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Apakah intellectual capital penting bagi kinerja & nilai pasar perusahaan? Riset pada perusahaan Perbankan dan Asuransi di Indonesia

This research aims to test the effect of intellectual capital with three components (value-added efficiency of human capital, capital employed, and structural capital) on a firm and market performance. This research uses quantitative data; 130 of financial statements from banking and insurance companies from 2012–2016. This research use Value Added Intellectual Coefficient model (VAIC) and conduct test with multiple regression analysis. The result shows VAIC implication to firm and market performance. Value-Added Efficiency of Capital Employed (VACA) is the only one from the VAIC component does impact on firm performance. VACA and VAHU have an impact on market performance. Research implication for financial reporting or annual report emphasizes on voluntary disclosures in the future.

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Journal of Business and Information Systems (e-ISSN: 2685-2543)

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