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Table 1 Summary of variables

From: The influence of intellectual capital on organizational performance

Variable

Abbreviation

Type

Measurement

Source

Return on Assets

ROA

Dependent

Net income / Total assets

Central Bank of Turkiye

Operating margin

OM

Dependent

Operating Profit / Net Sales (%)

Central Bank of Turkiye

Intellectual Capital

IC

Independent

Number of people with degree

World Bank

Leverage

TLTA

Independent

Total liability / total assets (%)

Central Bank of Turkiye

Long-term liability to total liability

LLTL

Independent

Long-term liability / total liability (%)

Central Bank of Turkiye

Shareholders Equity to Total Assets

SETA

Independent

Shareholders Equity / Total Assets (%)

Central Bank of Turkiye