Reconstruction of Financial Performance to Manage Gap between Value Added Intellectual Coefficient (VAICTM) and Value of Company in Banking Company Listed in Indonesia Stock Exchange

Cilt: 7 Sayı: 4 1 Aralık 2017
  • Yana Ermawati
  • Muhamad Yamin Noch
  • - Zakaria
  • Arfan Ikhsan
  • Muammar Khaddafi
International Journal of Economics and Financial Issues Kapak
International Journal of Economics and Financial Issues
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Reconstruction of Financial Performance to Manage Gap between Value Added Intellectual Coefficient (VAICTM) and Value of Company in Banking Company Listed in Indonesia Stock Exchange

Abstract

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.

Keywords

Ayrıntılar

Birincil Dil

İngilizce

Konular

-

Bölüm

-

Yazarlar

Yana Ermawati Bu kişi benim

Muhamad Yamin Noch Bu kişi benim

Arfan Ikhsan Bu kişi benim

Muammar Khaddafi Bu kişi benim

Yayımlanma Tarihi

1 Aralık 2017

Gönderilme Tarihi

1 Aralık 2017

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 2017 Cilt: 7 Sayı: 4

IZ

https://izlik.org/JA37FW95SF

Kaynak Göster

RIS / Bibtex
APA
Ermawati, Y., Noch, M. Y., Zakaria, -, Ikhsan, A., & Khaddafi, M. (2017). Reconstruction of Financial Performance to Manage Gap between Value Added Intellectual Coefficient (VAICTM) and Value of Company in Banking Company Listed in Indonesia Stock Exchange. International Journal of Economics and Financial Issues, 7(4), 537-549. https://izlik.org/JA37FW95SF
AMA
1.Ermawati Y, Noch MY, Zakaria, Ikhsan A, Khaddafi M. Reconstruction of Financial Performance to Manage Gap between Value Added Intellectual Coefficient (VAICTM) and Value of Company in Banking Company Listed in Indonesia Stock Exchange. IJEFI. 2017;7(4):537-549. https://izlik.org/JA37FW95SF
Chicago
Ermawati, Yana, Muhamad Yamin Noch, - Zakaria, Arfan Ikhsan, ve Muammar Khaddafi. 2017. “Reconstruction of Financial Performance to Manage Gap between Value Added Intellectual Coefficient (VAICTM) and Value of Company in Banking Company Listed in Indonesia Stock Exchange”. International Journal of Economics and Financial Issues 7 (4): 537-49. https://izlik.org/JA37FW95SF.
EndNote
Ermawati Y, Noch MY, Zakaria -, Ikhsan A, Khaddafi M (01 Aralık 2017) Reconstruction of Financial Performance to Manage Gap between Value Added Intellectual Coefficient (VAICTM) and Value of Company in Banking Company Listed in Indonesia Stock Exchange. International Journal of Economics and Financial Issues 7 4 537–549.
IEEE
[1]Y. Ermawati, M. Y. Noch, - Zakaria, A. Ikhsan, ve M. Khaddafi, “Reconstruction of Financial Performance to Manage Gap between Value Added Intellectual Coefficient (VAICTM) and Value of Company in Banking Company Listed in Indonesia Stock Exchange”, IJEFI, c. 7, sy 4, ss. 537–549, Ara. 2017, [çevrimiçi]. Erişim adresi: https://izlik.org/JA37FW95SF
ISNAD
Ermawati, Yana - Noch, Muhamad Yamin - Zakaria, - - Ikhsan, Arfan - Khaddafi, Muammar. “Reconstruction of Financial Performance to Manage Gap between Value Added Intellectual Coefficient (VAICTM) and Value of Company in Banking Company Listed in Indonesia Stock Exchange”. International Journal of Economics and Financial Issues 7/4 (01 Aralık 2017): 537-549. https://izlik.org/JA37FW95SF.
JAMA
1.Ermawati Y, Noch MY, Zakaria -, Ikhsan A, Khaddafi M. Reconstruction of Financial Performance to Manage Gap between Value Added Intellectual Coefficient (VAICTM) and Value of Company in Banking Company Listed in Indonesia Stock Exchange. IJEFI. 2017;7:537–549.
MLA
Ermawati, Yana, vd. “Reconstruction of Financial Performance to Manage Gap between Value Added Intellectual Coefficient (VAICTM) and Value of Company in Banking Company Listed in Indonesia Stock Exchange”. International Journal of Economics and Financial Issues, c. 7, sy 4, Aralık 2017, ss. 537-49, https://izlik.org/JA37FW95SF.
Vancouver
1.Yana Ermawati, Muhamad Yamin Noch, - Zakaria, Arfan Ikhsan, Muammar Khaddafi. Reconstruction of Financial Performance to Manage Gap between Value Added Intellectual Coefficient (VAICTM) and Value of Company in Banking Company Listed in Indonesia Stock Exchange. IJEFI [Internet]. 01 Aralık 2017;7(4):537-49. Erişim adresi: https://izlik.org/JA37FW95SF