Reconstruction of Financial Performance to Manage Gapbetween Value Added Intellectual Coefficient (VAICTM) andValue of Company in Banking Company Listed in IndonesiaStock Exchange

Yana ERMAWATİ; Muhamad Yamin NOCH; - ZAKARİA; Arfan IKHSAN; Muammar KHADDAFİ

Makale detayları

Reconstruction of Financial Performance to Manage Gapbetween Value Added Intellectual Coefficient (VAICTM) andValue of Company in Banking Company Listed in IndonesiaStock Exchange

Yazarlar:

Yana ERMAWATİ | Muhamad Yamin NOCH | - ZAKARİA | Arfan IKHSAN | Muammar KHADDAFİ

Yayıncı:

İlhan ÖZTÜRK

Dergi:

International Journal of Economics and Financial Issues 2017 Vol.7 Issue 4, pp.537-549

Belge Tipi:

Makale

Yayın Tarihi:

11/2017

Belge Dili:

Türkçe

Document ID (Org No.):

2000811499

Sıklık:

İki Aylık

eISSN:

2146-4138

Özet:

 

This study aims to analyze the effect of Value Added Intellectual Coefficient (VAIC™) on value of company (MtBV) and financial performance (ROA) as mediating variable. This study used Value Added Intellectual Coefficient (VAIC™) to measure the efficiency of three components i.e. Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). This study is a quantitative research using 20 banking companies listed in Indonesia Stock Exchange (BEI) as samples. Data were analyzed using path analysis with AMOS program version 22. The results of this study indicate that the Value Added Intellectual Coefficient (VAIC™) has positive and significant effect on financial performance (ROA), but it has immediate positive and non-significant effect on company value (MtBV). Furthermore, it can be proven that VAIC™ has indirect positive and significant effect on MtBV with ROA as a mediating variable.

Makale detayları

Reconstruction of Financial Performance to Manage Gapbetween Value Added Intellectual Coefficient (VAICTM) andValue of Company in Banking Company Listed in IndonesiaStock Exchange

Yazarlar: Yana ERMAWATİ | Muhamad Yamin NOCH | - ZAKARİA | Arfan IKHSAN | Muammar KHADDAFİ

Yayıncı: İlhan ÖZTÜRK

Dergi: International Journal of Economics and Financial Issues 2017 Vol.7 Issue 4, pp.537-549

Belge Tipi: Makale

Yayın Tarihi: 11/2017

Belge Dili: Türkçe

Document ID (Org No.): 2000811499

Sıklık: İki Aylık

eISSN: 2146-4138

Sayı

Yazarlar:

Yana ERMAWATİ | Muhamad Yamin NOCH | - ZAKARİA | Arfan IKHSAN | Muammar KHADDAFİ

Yayıncı:

İlhan ÖZTÜRK

Dergi:

International Journal of Economics and Financial Issues 2017 Vol.7 Issue 4, pp.537-549

Belge Tipi:

Makale

Yayın Tarihi:

11/2017

Belge Dili:

Türkçe

Document ID (Org No.):

2000811499

Sıklık:

İki Aylık

eISSN:

2146-4138