Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia

Research Article

Intellectual Capital and Financial Performance of English Football Club

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  • @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
Bima Cinintya Pratama1,*, Maulida Nurul Innayah1, Prita Esita1, Dwi Winarni1, Anggi Setyawan1
  • 1: Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia
*Contact email: pratamabima@gmail.com

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.