Thania, Atika Pratiwi and Yusnaini, Yusnaini and Ermadiani, Ermadiani (2018) Similarity Check_PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurusan Akuntansi Fakultas Ekonomi Universitas Sriwijaya, Akuntabilitas Vol. 12 No. 1.
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Abstract
This research is aimed to evaluate the influence of intellectual capital to the company’s performance which is shown by return on equity and return on assets on the telecommunication companies that listed in Indonesia Stock Exchange. The data collection technique method used in this research is documentation of annual financial statement which has been obtained from the official website of Indonesian Stock Exchange. The population of this research is telecommunication companies that listed in Indonesia Stock Exchange (IDX) in 2012-2017. The sample selection technique used is purposive sampling. Samples used in this research are 5 companies. The analysis method has been done is simple linear regressions. The result of this research shows that intellectual capital gives positive influence to the return on equity as well to the return on assets.
| Item Type: | Other |
|---|---|
| Uncontrolled Keywords: | intellectual capital; company’s performance; return on equity; return on assets |
| Subjects: | #3 Repository of Lecturer Academic Credit Systems (TPAK) > Results of Ithenticate Plagiarism and Similarity Checker |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | Dr. Yusnaini Yusnaini |
| Date Deposited: | 30 Apr 2023 23:18 |
| Last Modified: | 30 Apr 2023 23:18 |
| URI: | http://repository.unsri.ac.id/id/eprint/98593 |
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