LAILIYAH, MAFIDATHUL (2016) PENGARUH MODAL INTELEKTUAL DAN PENGUNGKAPANNYA TERHADAP NILAI PERUSAHAAN. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
The study aimed to examine the effect of intellectual capital and the disclosure to the value of the company. Ninety-three property and real estate companies listed in Indonesia Stock Exchange 2012-2014 were obtained by using purposive sampling. The dependent variable in this research is the value of the company, as measured by two methods which Price Book Value (PBV) and Price Earnings Ratio (PER). The independent variable in this research is intellectual capital and intellectual capital disclosure. The research used Value Added Capital Coefficient (VAICTM) for measured intellectual capital and disclosure of intellectual capital is measured used an index of intellectual capital disclosure developed by Singh and Zahn (2008). The method analysis used is a PLS (Partial Least Square) program. The results of PLS analysis indicate that the intellectual capital affect negative to the value of the company and intellectual capital disclosure does not affect on the value of the company. Key word : Intellectual capital, Intellectual capital disclosure, and firm’s value
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 15 Jan 2018 01:56 |
| Last Modified: | 15 Jan 2018 01:56 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3148 |
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