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

  • Received February 26, 2018;
    Accepted May 15, 2018;
    Published June 11, 2018
  • Author(s)
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  • Article Info
    Volume 15 2018, Issue #2, pp. 222-231
  • Cited by
    3 articles

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License

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.

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    • Table 1. Panel data regression result
    • Table 2. Multicollinearity test
    • Table 3 Heteroskedasticity Test
    • Table 4. Durbin-Watson autocorrelation test
    • Table 5. Determination coefficient analysis
    • Table 6. Hypothesis Testing simultaneously (f-test)
    • Table 7. Partial test of hypothesis (t-test)