PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

ARIFA, PUTRI ALIF (2015) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The principal purpose of this study to analysis the effect between Intellectual Capital (VAICTM) by the major components of a firm’s resource base physical capital (VACA), human capital (VAHU), and structural capital (STVA) on financial performance with two indicators: Return on Assets (ROA) and Return on Equity (ROE). Data were drawn from 10 Indonesian insurance sectors that listed in Indonesian Stock Exchange for four years, 2010-2013. For the data support, the author added some books reference and looking for many journal research from the previous authors. It was using Partial Least Square (PLS) for the data analysis. Overall, the findings suggest that: Intellectual Capital (VAICTM) significantly has effect to financial performance. The findings show that: physical capital (VACA) and human capital (VAHU) are the significant indicators for VAICTM, meanwhile was structural capital (STVA) was not significant. Indicators of financial performance, ROA and ROE both of them significantly have effect to financial performance for four years. However, financial performance ROA remains the most. The limitation of this research was: the data was drawn from all of Indonesian insurance sectors that listed in Indonesian stock exchange and the research period is only from 2010-2013. Key words: Intellectual Capital, financial performance, Indonesian insurance sector, partial least square.

Item Type: Thesis (Undergraduate)
Subjects: 300 - SOCIAL SCIENCE > 332.642 - STOCK EXCHANGES
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 25 Jul 2016 00:59
Last Modified: 02 May 2017 01:33
URI: http://eprints.perbanas.ac.id/id/eprint/199

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