scholarly journals The Relationship Between Intellectual Capital and Financial Performance of Banks in Tanzania

2016 ◽  
Vol 7 (1) ◽  
pp. 28
Author(s):  
Janeth N. Isanzu
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Performance Indicators ◽  
Data Set ◽  
Capital Efficiency ◽  
Period Data ◽  
Relationship Of ◽  
The Relationship ◽  
Efficiency Indicators

This study examines intellectual capital (IC) performance of banks operating in Tanzania,and investigates the relationship of IC on financial performance. It identifies the IC componentsthat may be the drivers of the traditional indicators of bank success. The study uses the ValueAdded of Intellectual Coefficient VAIC™ methodology, to measure the Intellectual Capitalefficiency of the Banks using a four years period data set from 2010 to 2013. The results of asurvey, show that intellectual capital performance of Tanzania is low and it is positively associatedwith bank financial performance indicators. However, when VAIC is split into its components, therelationships between these components and bank financial performance indicators vary. Threevalue efficiency indicators, Human Capital Efficiency (HCE), Capital Employed Efficiency (CEE) andStructural Capital Efficiency (SCE) which are the components of VAIC™ ratio, were used in theanalysis.

Exploring the impact of intellectual capital on company reputation and performance

2018 ◽  
Vol 19 (5) ◽  
pp. 915-934 ◽  
Author(s):  
Gianluca Ginesti ◽  
Adele Caldarelli ◽  
Annamaria Zampella
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Corporate Reputation ◽  
Intangible Asset ◽  
Competition Authority ◽  
Data Set ◽  
Content Type ◽  
Capital Efficiency ◽  
And Performance ◽  
The Impact

Purpose The purpose of this paper is to analyse the impact of intellectual capital (IC) on the reputation and performance of Italian companies. Design/methodology/approach The paper exploits a unique data set of 452 non-listed companies that obtained a reputational assessment from the Italian Competition Authority (ICA). To test the hypotheses, this study implemented several regression analyses. Findings Results support the argument that human capital efficiency is a key driver of corporate reputation. Findings also reveal that companies, which obtained reputational rating under ICA scrutiny, show a positive relationship between IC elements and various measures of financial performance. Research limitations/implications The study focuses on a single country; it is not free from the imprecisions of Pulic’s VAIC model. Practical implications This paper recommends companies that are interested to achieve a robust reputation should consider the human capital as a strategic intangible asset. Second, the results suggest that companies with an ICA reputational rating are able to leverage their intangibles to potentiate performance and competitiveness. Originality/value This is the first empirical investigation on the contribution of IC in generating value for corporate reputation. Additionally, the study contributes to the literature on the link between IC and performance by examining a sample of firms not yet explored in prior research.

scholarly journals Human Capital Efficiency and Financial Performance: Empirical Evidence of Malaysian Public Companies.

2018 ◽  
pp. 878-884
Author(s):  
Azlina Rahim ◽  
Amrizah Kamaluddin ◽  
Ruhaya Atan
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Value Added ◽  
Annual Reports ◽  
Public Companies ◽  
Accounting Data ◽  
Return On Equity ◽  
Capital Efficiency ◽  
Financial Performance Measures ◽  
The Relationship

The purpose of this study is to investigate empirically the relationship between human capital efficiency and financial performance of Malaysian public companies. Using accounting data, this study reviewed the annual reports of Malaysian companies for a period of thirteen years from 2000 to 2012. The study applied Value Added Intellectual Coefficient (VAICTM) methodology developed by Ante Pulic to determine the human capital efficiency of a company. The regression models was construct to examine the relationship between human capital efficiency and financial performance measures including return on assets (ROA) and return on equity (ROE).The results revealed that human capital efficiency has significant and positive relationships with financial performance. The human capital efficiency is seen as a value driver for a company’s competitiveness. Hence, the findings of this study should help companies’ managers to make better decision pertaining to investment of their strategic asset that is human capital.

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN YANG LISTED DI JAKARTA ISLAMIC INDEX

2019 ◽  
Vol 16 (4) ◽  
pp. 529-535
Author(s):  
Halim Usman ◽  
Sri Wahyuni Mustafa
Keyword(s):  
Human Capital ◽  
Regression Analysis ◽  
Data Analysis ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Market Value ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Structural Capital ◽  
Capital Efficiency

This study aims to examine the effect of intellectual capital on financial performance and market value of the company. The intellectual capital variable uses three proxies, namely employed capital efficiency, human capital efficiency and structural capital efficiency, while the company's financial performance variable uses return on equity proxy and market to book ratio to proxy the company's market value. The object of this research is companies included in the Jakarta Islamic Index 2011-2017 period. Sampling is done by purposive sampling. The data analysis used is regression analysis to examine the effect of intellectual capital on financial performance and market value of the company. The results showed that intellectual capital had no effect on financial performance so that it affected the company's market value.   Penelitian ini bertujuan untuk menguji pengaruh intellectual capital terhadap kinerja keuangan dan nilai pasar perusahaan. Variabel intellectual capital menggunakan tiga proksi, yakni capital employed efficiency, human capital efficiency dan structural capital efficiency sedangkan untuk  variabel kinerja keuangan perusahaan menggunakan proksi return on equity dan market to book ratio untuk proksi nilai pasar perusahaan. Objek dari penelitian ini adalah perusahaan yang masuk dalam Jakarta Islamic Index periode 2011-2017. Pengambilan sampel dilakukan dengan purposive sampling. Adapun analisis data yang digunakan adalah analsis regresi untuk menguji pengaruh intellectual capital terhadap kinerja keuangan dan nilai pasar perusahaan. Hasil penelitian menunjukkan bahwa intellectual capital tidak berpengaruh terhadap kinerja keuangan sehingga namun berpengaruh terhadap nilai pasar perusahaan

Analisis Efektivitas dan Efisiensi Penggunaan Dana Serta Dampak Terhadap Kinerja Keuangan (Studi Kasus Rumah Sakit Stroke Nasional Bukittinggi)

2020 ◽  
Vol 5 (3) ◽  
pp. 193-202
Author(s):  
Yulistia Yulistia
Keyword(s):  
Financial Performance ◽  
Sampling Technique ◽  
Strong Relationship ◽  
Working Capital ◽  
Fixed Assets ◽  
Correlation Interval ◽  
Capital Efficiency ◽  
Relationship Of ◽  
The Relationship ◽  
Interval Value

The purpose of this study: 1) to find out the level of effectiveness and efficiency of working capital 2) To find out financial performance 3) To determine the relationship of working capital effectiveness with financial performance. 4) To find out the relationship between working capital efficiency and financial performance. This study uses the RS Bukittinggi National Stroke as object research, with a population of financial statements observed from 2012 - 2018 and the sample used is the Total Sampling technique. The analytical method used in this study uses the analysis of Ratio, Reward Ratio for Fixed Assets and Correlation Analysis. The results showed : 1. that working capital management at Bukittinggi National Stroke Hospital had not been carried out effectively and efficiently. This can be seen that there has been a decline in financial performance in the past six years. 2. In addition there is a positive and strong relationship between the effectiveness of working capital with financial performance with a correlation interval value of 0.7114 and there is a positive and very strong relationship between working capital efficiency with financial performance with a correlation interval value of 0.871. The working capital at Bukittinggi National Stroke Hospital is used more to make payments for activities with less liquidity

The Analysis of Intellectual Capital Performance of Islamic Bank in Indonesia

2014 ◽  
Vol 2 (4) ◽  
pp. 53-60
Author(s):  
Radhiyatul Fitriyeni ◽  
Yurniwati Yurniwati
Keyword(s):  
Correlation Analysis ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Positive Relationship ◽  
Value Added ◽  
Company Performance ◽  
Islamic Banks ◽  
Capital Efficiency ◽  
The Relationship

Objective - The purpose of this paper was to assess the influence of Value Added Intellectual Capital (VAIC) towards company performances such as: profitability and productivity of Islamic banks of Indonesia measured by ROA, ROE, ROI and ATO. Methodology/Technique - This research conducted purposive sampling method. Correlation analysis was applied to measure the influence of ICE on company Performance. SPSS 18 was applied for correlation test. VAIC was calculated for measuring intellectual capital efficiency. Findings - VAIC had a positive relationship to company performance such as financial performance and productivity. The highest value of correlation was the relationship between VAIC and ATO. The lowest value of correlation was the relationship between VAIC to ROE. Novelty - This research assessedthe influence of VAIC towards 11 Islamic Banks in Indonesia. Type of Paper - Empirical Keywords: Intellectual capital, VAIC, corporate performance, financial performance, productivity, Indonesia, Islamic Banks.

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

2018 ◽  
Vol 15 (2) ◽  
pp. 222-231
Author(s):  
Helin Garlinia Yudawisastra ◽  
Daniel T. H. Manurung ◽  
Fitria Husnatarina
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Value Added ◽  
Purposive Sampling ◽  
Knowledge Based ◽  
Structural Capital ◽  
Asset Value ◽  
Relationship Of ◽  
The Relationship ◽  
Capital Value

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.

scholarly journals Intellectual capital and Tobin’s Q as measures of bank performance

Accounting ◽  
2021 ◽  
Vol 7 (7) ◽  
pp. 1695-1700
Author(s):  
Esra A. Al Nsour ◽  
Ahmad A. Al Dahiyat ◽  
Sulaiman Weshah
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Value Creation ◽  
Stock Exchange ◽  
Value Added ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Amman Stock Exchange ◽  
Capital Efficiency

This paper aims at examining the effect of the Value Added by Intellectual Capital (VAIC) in terms of its three components: capital employed efficiency, human capital efficiency, and structure capital efficiency on the financial performance of commercial banks listed on the Amman Stock Exchange for the period 2010–2018.Value Added of Intellectual Capital (VAIC) model was used to measure the intellectual capital while Tobin’s Q ratio was used as an indicator of bank financial performance. The study has used parametric techniques like multiple linear regression and correlation coefficient, and other statistical methods to investigate its hypothesis. It was found that only human capital efficiency and capital employed efficiency had impacts on the banks’ financial performance. These results emphasize the importance of using the VAIC model to evaluate the financial performance of these banks, as well as encourage banks to make further investments in intellectual capital’s components, and concentrate on human resources to build up their knowledge, skills and capabilities, because of their greatest role in value creation.

scholarly journals THE EFFECT OF MURABAHA FINANCING, PROFIT SHARING FINANCING, INTELLECTUAL CAPITAL, AND NON PERFORMING FINANCING (NPF) ON FINANCIAL PERFORMANCE

2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Siti Nur Azizah ◽  
Septiana Mukaromah
Keyword(s):  
Human Capital ◽  
Data Collection ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Financial Services ◽  
Sampling Methods ◽  
Profit Sharing ◽  
Structural Capital ◽  
Negative Effect ◽  
Period Data

The result was aimed to prove it empirically the effect of financing murabahah, profit sharing financing, intellectual capital, and Non Performing Financing (NPF) on financial performance. The sample in this study was registered sharia banking at the Financial Services Authority for the 2014-2018 period. Data collection techniques in this study used purposive sampling. Methods of analysis of the data used analysis of regression linear multiple. The result of the study financing murabahah have positive significant on financial performance, profit sharing has not effect on financial performance. Capital Employed (B_VACA) and Non Performing Financing (NPF) have a negative effect on financial performance. While Human Capital (iB_VAHU) and Structural Capital (iB_STVA) have not effect on financial performance.

The relationship between intellectual capital, firms’ market value and financial performance

2015 ◽  
Vol 16 (3) ◽  
pp. 587-618 ◽  
Author(s):  
Sirinuch Nimtrakoon
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Positive Relationship ◽  
Value Added ◽  
Market Value ◽  
Relational Capital ◽  
Content Type ◽  
Capital Efficiency ◽  
Asean Countries ◽  
The Relationship

Purpose – The purpose of this paper is to explore and compare the extent of intellectual capital (IC) and its four components among ASEAN countries, and examine the relationship between firms’ IC, market value, and financial performance. Design/methodology/approach – The study uses the data of 213 technology firms listed on five ASEAN stock exchanges. Pulic’s Value Added Intellectual Coefficient model is modified by adding an extra component, namely, relational capital efficiency (RCE). The Kruskal-Wallis one-way ANOVA and multiple regression analysis have been utilized to test the hypotheses. Findings – The results reveal that there is no significant difference in Modified Value Added Intellectual Coefficient (MVAIC) across five ASEAN countries; however, firms in each country tend to place a different degree of emphasis on components of MVAIC to generate corporate value. The results further indicate a positive relationship between IC and market value, confirming that firms with greater IC tend to have greater market value. Likewise, a positive relationship between IC and financial performance measures is confirmed. Specifically, IC is found to be positively associated with margin ratio and return on assets. Capital employed efficiency and human capital efficiency are found to be the most influential value drivers for both market value and financial performance while structural capital efficiency and relational capital efficiency possess less importance. Originality/value – This study contributes to the IC literature by expanding our knowledge of IC in the emerging economies, and providing a national comparative IC research when such research is limited.

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