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Jurnal

Ekuitas: Jurnal Ekonomi dan Keuangan

Keyword

financial capital, intellectual capital, non financial performance, financial performance.

Pengarang

Moh. Nasih

Subject

  1. ECONOMIC
  2. FINANCE

    [Abstrak]

    According to the classical theory
    of the firm, a firm can create value and earn maximum profits through financial
    capital. This view is valid in a stable environment. In recent decades,
    environmental conditions getting really erratic. Therefore, the role of
    financial capital in creating value and profitability is questionable.
    According to the modern theory of enterprise, intellectual capital is more
    dominant than the financial capital. This study aimed to examine the
    relationship/influence of financial capital and intellectual capital, directly
    or indirectly, to the company’s financial performance among banking companies
    in Indonesia. Data obtained from banks, which in a single entity. Data that
    qualify the requirements is processed by using Structural Equation Modeling
    (SEM). The analysis showed that the financial capital (assets) indirectly
    influential, positive, and has significant impact on the firm’s financial
    performance through intellectual capital and non-financial performance.
    Indirect effect on the financial performance of assets through intellectual
    capital is estimated at 0.166 and through non-financial performance to financial
    performance estimated at 0.600 (ROA) and at 0.617 (NI). Thus it is true that
    intellectual capital is a strategic asset that mediates the creation of
    superior performance of banking companies in Indonesia.







    Periode

    Vol 15, Nomor 02, Tahun 2011

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