PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2012 – 2014

RIZKIAH, NANDA (2016) PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2012 – 2014. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

ABSTRACT Intellectual capital (IC), these days, has a key role in the effort to increase the value of various companies. This is due to the awareness that IC is a platform for companies to be more competitive. The purpose of this research is to investigate the influence between IC and firm’s financial performance. IC is the independent variable and firm’s financial performance as the dependent variable. Using 44 manufacturing companies from Indonesia Stock Exchange between years 2012-2014. This research uses The Pulic Model (Value Added Intellectual Coefficient – VAICTM) as the efficiency measure of three intellectual capital component; physical capital coefficient (VACA), human capital coefficient (VAHU), and structural capital coefficient (STVA) dan Partial Least Square (PLS) was used to examine the relationship between firm’s financial performance VAICTM, where the three financial ratios selected as the proxy measure for firm performance (ROE and EPS). The findings show that VAICTM influence positively and significan to financial company’s performance (ROE and EPS). Keywords: Intellectual Capital (VAICTM), Value Added Human Capital (VAHU), Value Added Structural Capital (STVA), Value Added Capital Added (VACA), Return On Equity ( ROE), Earning Per Share (EPS), Partial Least Square (PLS)

Item Type: Thesis (Undergraduate)
Subjects: 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 332 - FINANCIAL ECONOMICS > 332.642 - STOCK EXCHANGES
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: 27 Feb 2017 02:45
Last Modified: 27 Feb 2017 02:45
URI: http://eprints.perbanas.ac.id/id/eprint/555

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