Research Article
Intellectual Capital and Financial Performance of English Football Club
@INPROCEEDINGS{10.4108/eai.5-8-2020.2301086, author={Bima Cinintya Pratama and Maulida Nurul Innayah and Prita Esita and Dwi Winarni and Anggi Setyawan}, title={Intellectual Capital and Financial Performance of English Football Club}, proceedings={Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2020}, month={10}, keywords={intellectual capital financial performance structural capital human capital capital employed}, doi={10.4108/eai.5-8-2020.2301086} }- Bima Cinintya Pratama
Maulida Nurul Innayah
Prita Esita
Dwi Winarni
Anggi Setyawan
Year: 2020
Intellectual Capital and Financial Performance of English Football Club
ICBAE
EAI
DOI: 10.4108/eai.5-8-2020.2301086
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.