Significance of Intellectual Capital reporting to Financial Performance in Telecommunication Companies

  • Tanti Hafni Arifah Mustofa Politeknik Negeri Bandung
  • Jouzar Farouq Ishak Politeknik Negeri Bandung
  • Arwan Gunawan Politeknik Negeri Bandung
DOI: https://doi.org/10.35313/ialj.v3i2.3411
Keywords: Intellectual Capital, Financial Performance, Return on Assets, Return on Equity, Employee Productivity

Abstract

Intellectual capital (IC) is a unique resource related to knowledge and can create added value for the company. IC management as an added value for the company has an influence on financial performance. This research aims to evaluate the influence of IC toward financial performance of telecommunications companies listed on the Indonesia Stock Exchange in 2014-2020. Multiple linear regression analysis and partial also simultaneous hypothesis testing were used to determine the relationship between variables. The results showed a positive relationship between IC and financial performance as measured by ROA, ROE, and EP.

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Published
2023-03-31
How to Cite
Mustofa, T. H. A., Ishak, J. F., & Gunawan, A. (2023). Significance of Intellectual Capital reporting to Financial Performance in Telecommunication Companies. Indonesian Accounting Literacy Journal, 3(2), 195 - 203. https://doi.org/10.35313/ialj.v3i2.3411
Issue
Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023)
Section
Articles