Analisis Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Dan Nilai Pasar (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia)

Suwito, Fani (2012) Analisis Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Dan Nilai Pasar (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia). Other thesis, STIE Bank BPD Jateng.

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A.06.12 Fani Suwito 1A081185 ANALISIS PENGARUH MODAL INTELEKTUAL TERHADAP.pdf

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Abstract

The current global competition requires each company has a competitive advantage in terms of both products, as well as in terms of effectiveness and efficiency in operations. Intellectual capital is an intangible asset that is one resource that can be used by companies to improve erformance and create competitive advantage. This study aims to determine the relationship between intellectual capital with financial performance and corporate value. Object of this study using the company's manufacturing sector, trade, services and property are listed on the Indonesia Stock Exchange beginning in 2006 until 2010. Sampling methode that used in this paper was purposive sampling method and the results are 48 companies that match the sample criteria. This study uses a Pulic model TM (Value Added Intellectual Coefficient - VAIC ) as a measure of the efficiency of the IC component; physical capital coefficient (VACA), human capital coefficient (VAHU), and structural capital oefficient (STVA) and Partial Least Square TM (PLS) is used to examine the relationship between VAIC the company's financial performance as measured by ROA and ATO as well as the company's market value as measured by the M / B and EPS. Hypothesis investigation using an application program SmartPLS. Based on this research, we can conclude that intellectual capital has a positive effect with financial performance and market value of the company.

Item Type: Thesis (Other)
Uncontrolled Keywords: Modal intelektual, kinerja perusahaan, nilai perusahaan, partial least square (PLS).
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
Divisions: Faculty of Law, Arts and Social Sciences > School of Art
Depositing User: Magang Magang Siswa
Date Deposited: 20 Feb 2024 03:11
Last Modified: 20 Feb 2024 03:11
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1569

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