ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN ON EQUITY (ROE) DAN RETURN ON ASSET (ROA) PADA PERUSAHAAN YANG MASUK DALAM INDEKS LQ45

TURMUDI, ARISANDY ZANDA (2017) ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN ON EQUITY (ROE) DAN RETURN ON ASSET (ROA) PADA PERUSAHAAN YANG MASUK DALAM INDEKS LQ45. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The era of globalization and free trade has occurred and every country should be ready with their competition in the business world that is increasingly competitive. The advent of the World Trade Organization (WTO) at the global level and the ASEAN Free Trade Area (AFTA) on the regional level is an indication of the creation of free trade globalization. In order to survive, companies must transform business processes that was originally based on laborbased business into knowladge based business. This study aimed to analyze the effect of intellectual capital on Return on Equity (ROE) and Return on Assets (ROA) in the companies included in the LQ45 Index periode 2013-2015. There are 23 companies which fulfill the criteria to be the sample of research. The research sample were selected using purposive sampling method. The analytical method use multiple linear regression analysis. From the result of test showed that the variable VACA and VAHU have a significant effect on ROE and ROA. While the variable STVA didn’t have significant effect on ROE and ROA. Keyword : Value Added of Capital Coefficient (VACA), Value Added of Human Capital (VAHU), Structural Capital Value Added (STVA), Return on Equity (ROE), Return on Assets (ROA)

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: 19 Oct 2017 03:35
Last Modified: 19 Oct 2017 03:35
URI: http://eprints.perbanas.ac.id/id/eprint/2654

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