Path: TopInternational Seminar ProceedingIrecomsIrecoms 2017

THE EFFECT OF INTELLECTUAL CAPITAL TOWARD FINANCIAL PERFORMANCE WITH GOOD IT GOVERNANCE AS MODERATING VARIABLE

Proceeding from jhptump / 2017-12-19 21:19:43
Oleh : Ira Hapsari, Rina Mudjiyanti, Bima Cinintya Pratama, Universitas Muhammadiyah Purwokerto (Ira.dirgantara@gmail.com,rinamudjiyanti@ump.ac.id,pratamabima@gmail.com)
Dibuat : 2017-11-09, dengan 1 file

Keyword : VACA,VAHU,STVA, ROE, Good IT Governance

Bank’s attractiveness in digital era is depend on it online services quality. By gaining customer satisfaction and loyality, expected eventually enhanced the bank’s profit thus will be reflected in financial performance. This is the role of Good IT Governance (GITG) to assure the good IT implementation. This research purposed to analyzed the effect of Intellectual Capital toward financial performance by Good IT Governance as moderating variable. Financial performance represented by ROE (return on Equity) and Intellectual Capital represented by VAICTM (VACA,VAHU,and STVA). This research studied on banks listed in Indonesian Stock Exchange which annually published their financial reports in 2012-2016. There were 65 samples of annual reports used in this research from 13 banks and to attained these objectives, a questionnaire was also developed and distributed to a sample of managers and IT employer in each bank. Moderating Regression Analysis using absolute difference method used to examined the research model and hypotheses. The result found that VACA and STVA have positive effect toward ROE ; and VAHU has negative effect toward ROE. The result also found that GITG moderating the causal relationship between STVA toward ROE while not moderating the causal relationship both VACA and VAHU toward ROE.

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PropertiNilai Properti
ID Publisherjhptump
OrganisasiUniversitas Muhammadiyah Purwokerto
Nama Kontakdigilibump
AlamatJln. Raya Dukuhwaluh
KotaBanyumas
DaerahJawa Tengah
NegaraIndonesia
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