The Effect Of Intellectual Capital And Current Ratio On Financial Performance (Study On Insurance Companies Listed On The Indonesia Stock Exchange In 2018-2022)

ADAM GHULAAMAN ZAKIYYAN AL FAARUQI

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Karya Ilmiah - Skripsi (S1) - Reference

Profitability refers to a company's ability to maximize its profits by effectively utilizing its resources. It is acknowledged that substantial profits have the potential to attract stakeholders. The growth rate of insurance industry still behind that of sectors like banking. This disparity can be attributed to various factors, including instances of mismanagement within insurance companies, such as Jiwasraya’s case. Data obtained from the OJK website reveals that return on assets (ROA) of insurance companies fluctuated between 2018 and 2022. The fluctuating ROA indicates that companies in insurance industry have not fully leveraged their asset potential to generate the highest possible returns. Another strategy to enhance company's competitive advantage is by ensuring its ability to meet its liabilities. This highlights the importance of effectively managing intellectual capital and the current ratio to maximize the company's potential and improve profitability. This research aims to investigate the impact of intellectual capital and the current ratio on profitability within insurance companies listed on Indonesian Stock Exchange between 2018 and 2022.. Utilizing a sample of 70 observational data points collected from 14 companies over five years via saturation sampling. Data analysis was conducted using panel data regression analysis with SPSS 24. The study finds that Value Added Capital Employed (VACA) and Value Added Human Capital (VAHU) have a positive influence on profitability. However, Structural Capital Value Added (STVA) and the Current Ratio demonstrate no significant impact on profitability. 

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AKUNTANSI
 

Katalog

The Effect Of Intellectual Capital And Current Ratio On Financial Performance (Study On Insurance Companies Listed On The Indonesia Stock Exchange In 2018-2022)
 
x, 94p.: il,; pdf file
Indonesia

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Pengarang

ADAM GHULAAMAN ZAKIYYAN AL FAARUQI
Perorangan
Leny Suzan
 

Penerbit

Universitas Telkom, S1 Akuntansi
Bandung
2023

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  • ACH1C4 - AKUNTANSI BIAYA
  • EAI3123 - ANALISIS LAPORAN KEUANGAN
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