Contribución del capital intelectual en los indicadores de desempeño financiero de las compañías de servicios profesionales de auditoría financiera en Colombia
Reyes Gil, Nancy Sorany
The purpose of this study is to determine the contribution of intellectual capital indicators of financial performance of professional services companies in Colombia audit. For this was a study correlational quantitative design with transeccional a group, supported on the information provided annually to the Superintendencia de Sociedades to determine the financial indicators and implementation of intellectual capital questionnaire for companies that component the industry. The results indicate that human capital in the sector is characterized by promoting teamwork skills; regarding capital clients is evidenced by aa concern to meet what the customer thinks or wants of the company without affecting their independence; and for structural capital it was observed proper time management of customer service. About financial performance, intellectual capital had a significant influence on the ROI (Return on Investment); in turn, the ROI significantly influence the usefulness and total revenue. Moreover, the location of the company in the sector had an effect on the EVA (Economic Valued Added); finally, the size of the companies impacted ROI, EBITDA (Earnings Before Interest, Tax, Depreciation and Amortization) and total revenue. In addition to the above, it was established that the factors related to intellectual capital, company size and market share positively contribute financial performance indicators and can serve as a basis for proper management of intellectual capital. This can help improve its financial position.