Work

Relationship between value added capital employed, value added human capital, structural capital value added and financial performance

Year: 2018

Type: article

Abstract: Companies that can survive are companies that need to quickly change its strategy from a business based on labor towards knowledge-based business, so that the main characteristics of the company are changed towards a science-based company. This study examines the relationship of value added capital employed, value-added human capital, structural capital value added and financial performance. The method of this research is purposive sampling with a total of 34 samples analyzed by using Eviews version 9. The result stated that value added capital employed has no effect on return on asset, value added human capital has an effect on return on asset, structural capital value added has an effect on return on asset.

Source: Investment Management and Financial Innovations

DOI: 10.21511/imfi.15(2).2018.20

Authors: Helin Garlinia Yudawisastra, Daniel T. H. Manurung, Fitria Husnatarina

Institutions: Universitas Widyatama, University of Palangka Raya

Language: English

Topic: Intellectual Capital and Performance Analysis

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: gold

Estimated APC paid: $738