Pengaruh kepemilikan manajerial,kepemilikan institusional dan kepemilikan asing terhadap kinerja intellectual capital

Oktavian, Magu (2018) Pengaruh kepemilikan manajerial,kepemilikan institusional dan kepemilikan asing terhadap kinerja intellectual capital. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The research aims to examine the influence of managerial ownership, institutional ownership and foreign ownership on intellectual capital performance. The intellectual capital performance is measured by Extended Value Added Intellectual Capital Plus (E-VAIC Plus) which was developed by Ulum (2014). The managerial stocks ownership variable is measured using the ratio of the number of stocks owned by the managers over the total company’s stocks. The institutional stocks ownership variable is measured by the ratio of the number of stocks belongs to institutions over the total company’s stocks. The foreign ownership of stocks variable is measured using a ratio of number of stocks owned by foreign residents over the total stocks of the company. Population of this research is 34 banks listed in Indonesia Stock Exchange in the years 2013-2016. The sampling was created through purposive sampling technique that resulted in 20 bank samples. SEM-PLS was used to analyze the influence of the independent variables on the dependent variable. The result shows managerial ownership have influence on intellectual capital performance. Institutional ownership does not influence on intellectual capital performance. Foreign ownership does not influence on intellectual capital performance. Keywords: Intellectual Capital Performance; E-VAIC Plus; Managerial Ownership; Institutional Ownership; Foreign Ownership.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 18 May 2017 09:45
Last Modified: 23 Oct 2018 05:40
URI: http://eprints.perbanas.ac.id/id/eprint/1352

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