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PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

CAHYANI, RAMADHANIA INTAN (2015) PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aims to determine the effect of Intellectual Capital (IC) on profitability of manufacturing companies listed in Indonesia Stock Exchange (IDX). The independent variable of this study is Intellectual Capital (IC) while the dependent variable is profitability. Intellectual Capital (IC) was measured using VAICTM (Value Added Intellectual Coefficient) method which has 3 indicators, namely VAHU (Value Added Human Capital), VACA (Value Added Capital Employed), and STVA (Structural Capital Value Added). Meanwhile, profitability was measured using ROA (Return On Asset). Purposive sampling method was used in this study. Moreover, the populations involved were companies specializing on manufacturing. The total of samples used was 58 manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2010-2013 period. In addition, Partial Least Square (PLS) was used as data analysis method. The result showed that Intellectual Capital (IC) has significant effect on profitability of manufacturing companies listed in Indonesia Stock Exchange (IDX). Therefore, VAICTM (Value Added Intellectual Coefficient) method can be used as a tool of decision making for stakeholder by integreting Intellectual Capital (IC) in the decision making process. Keywords : Intellectual Capital (IC), VAHU (Value Added Human Capital), VACA (Value Added Capital Employed), STVA (Structural Capital Value Added), Profitability, ROA (Return On Asset), Manufacturing Companies, Indonesia Stock Exchange

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 06 Feb 2017 07:50
Last Modified: 06 Feb 2017 07:50
URI: http://eprints.perbanas.ac.id/id/eprint/465

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