ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

NURMALASARI, EVI (2016) ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, STIE PERBANAS SURABAYA.

[img]
Preview
Text
ARTIKEL ILMIAH.pdf

Download (1MB) | Preview
[img]
Preview
Text
COVER.pdf

Download (2MB) | Preview
[img]
Preview
Text
BAB I.pdf

Download (242kB) | Preview
[img]
Preview
Text
BAB II.pdf

Download (320kB) | Preview
[img] Text
BAB III.pdf
Restricted to Registered users only

Download (486kB)
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (740kB)
[img]
Preview
Text
BAB V.pdf

Download (365kB) | Preview
[img] Text
LAMPIRAN.pdf
Restricted to Registered users only

Download (1MB)

Abstract

This study aims to analyze the effect of intellectual capital on the financial performance and firm market value. The research is conducted by testing effect of the intellectual capital (VAICTM) as independent variable to market value (PBV) as dependent variable, and financial performance (ROA) as mediator variable. Samples of this research are annual report and financial statements for manufacturing companies that listed in Indonesia Stock Exchange during 2012-2014. Samples were selected by using purposive sampling method and 216 manufacturing companies were able to fulfill the criteria used as sample. The research data is analyzed using path analysis method. The result of regression analysis that (1) Intellectual Capital (VAICTM) has influence to the financial performance (ROA), (2) Intellectual Capital (VAICTM) has no effect on market value (PBV) and (3) the financial performance as a mediator variable able to mediate the relationship between intellectual capital and market value. Keyword: Intellectual capital, financial performance, and firm 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: 21 Feb 2017 03:53
Last Modified: 21 Feb 2017 03:53
URI: http://eprints.perbanas.ac.id/id/eprint/562

Actions (login required)

View Item View Item