The Impact of Intellectual Capital and Corporate Governance on Financial Performance in Indonesia’s Financing Services Sector
Daffa Annisa Salsabila, Wida Purwidianti, Erna Handayani & Alfato Yusnar Kharismasyah · Asian Journal of Economics, Business and Accounting · 2025
Aims: The aim of this research is to determine the influence of VAIC and GCG on ROA in financing services sub-sector firms listed on IDX in 2019 – 2023. Intellectual Capital quantified by value added capital employed (VACA), value added human capital (VAHU), and value added struc...
Open access
Research Article
10.9734/ajeba/2025/v25i11650