Daniel T. H. Manurung
Country: Indonesia
Affiliation: MSA, Lecturer, Faculty of Economics, University of Widyatama, Bandung
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Relationship between value added capital employed, value added human capital, structural capital value added and financial performance
Helin Garlinia Yudawisastra , Daniel T. H. Manurung , Fitria Husnatarina doi: http://dx.doi.org/10.21511/imfi.15(2).2018.20Investment Management and Financial Innovations Volume 15, 2018 Issue #2 pp. 222-231
Views: 1579 Downloads: 947 TO CITE АНОТАЦІЯCompanies 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.