Intellectual Capital As A Financial Performance Measurement In Public Sector

DOI

10.2991/icame-17.2017.9How to use a DOI?

Keywords

Intellectual Capital, Intellectual Capital Disclosures, Financial Performance

Abstract

The purpose of this study is to know the correlation between intellectual capital and financial performance with intellectual capital disclosure as moderation variable. The intellectual capital variable as the dependent variable is measured by using the VAIC indicator (Value Added Intellectual Capital) while for the independent variable is the financial performance measured by expense efficiency ratio, revenue variance ratio, revenue growth ratio, PAD growth ratio, capital expenditure ratio, and financial dependency ratio. And for the moderation variable is intellectual capital disclosures measured by ICDS indicator (Intellectual Capital Disclosures Score). And the object of study is Financial Report of Local Government in South Sulawesi Province. This study is using quantitative research approach by using a secondary data source. Data collection technique used is purposive sampling method. Analysis of the data in this study using multiple linear regression (multiple regression) to analyze the impact of the independent variable on the dependent variable and moderating variable with statistical software. From this study, it can be concluded that there is no significant correlation between intellectual capital and the financial performance of government institutions and there is a significant correlation between intellectual capital disclosure to the financial performance of government institutions and intellectual capital disclosures can moderate the relationship between intellectual capital and financial performance of government institutions.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Alimuddin Alimuddin
AU  - Novitasari Eni
AU  - Ichsan Hisyam
AU  - Iqra Pradipta Andi
PY  - 2017/10
DA  - 2017/10
TI  - Intellectual Capital As A Financial Performance Measurement In Public Sector
BT  - Proceedings of the 2nd International Conference on Accounting, Management, and Economics 2017 (ICAME 2017)
PB  - Atlantis Press
SP  - 109
EP  - 122
SN  - 2352-5428
UR  - https://doi.org/10.2991/icame-17.2017.9
DO  - 10.2991/icame-17.2017.9
ID  - Alimuddin2017/10
ER  -