Intellectual Capital and Financial Performance of English Football Club

Pratama, Bima Cinintya and Innayah, Maulida Nurul and Esita, Prita and Winarni, Dwi and Setyawan, Anggi (2020) Intellectual Capital and Financial Performance of English Football Club. In: ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia.

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Abstract

This study examines the effect of intellectual capital using VAIC and its components towards Return on Assets (ROA) of football clubs in the UK. The samples of this study are 42 football clubs and generated as many as 126 data. The independent variables used are human capital (HCE), structural capital (SCE) and capital employed (CEE) and the dependent variable is return on assets (ROA). Hypothesis testing results showed that intellectual capital component namely human capital (HCE), structural capital (SCE) and capital employed (CEE) simultaneously affects financial performance (ROA). While, human capital has a positive effect on financial performance (ROA), structural capital has a negative effect on financial performance (ROA), and capital employed has no effect on financial performance (ROA). The results of this study implies that football firms must maximize their IC resources to the fullest, especially in terms of human resources.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: intellectual capital financial performance structural capital human capital capital employed
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 05 May 2021 09:08
Last Modified: 05 May 2021 09:08
URI: https://eprints.eudl.eu/id/eprint/2785

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