PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

RAIHANY, SALINDRI (2013) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Intellectual Capital (IC) is intangible asset that is owned by a company that includes a person’s individual knowledge,organizational structur, and customer capital that perform it’s functions within the company to produce high-value assets. The purpose of this study was to determine the effect of intellectual capital on the financial performance and capital market value. The sample used in this study were 23 banking companies listed on stock exchanges of Indonesia for 4 years (2008-2011). This study uses the measurement of intellectual capital that is developed by Pulic VAICTM. Components of intellectual capital consists of phisical capital (VACA), human capital (VAHU), and structural capital (STVA) and use the three indicators of financial performance that is ROA, ROE, GR and one indicator of the market value that is MBV. Analysis methods using Partial Least Square (PLS). These results indicate that intellectual capital has effect on the financial performance and market value. Key words : Intellectual Capital, financial performance, and market value

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: 06 Jul 2017 02:16
Last Modified: 06 Jul 2017 02:16
URI: http://eprints.perbanas.ac.id/id/eprint/1599

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