PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2007-2009

WAHDIKORIN, Ayu and PRASTIWI, Andri (2010) PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2007-2009. Undergraduate thesis, UNIVERSITAS DIPONEGORO.

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Abstract

The objectives of this study are to analyze the impact of intellectual capital on company’s financial performance-Return on Assets (ROA) dan Cost to Asset (CTA) and analyze the impact of types of bank (GROUP) on company’s financial performance- Return on Assets (ROA) and Cost to Asset (CTA). This research used banking company data that listed in Indonesia Stock Exchange (IDX) 2007-2009. The model that used to measure intellectual capital was Pulic model agregatly-using Value Added Intellectual Coefficient (VAIC) or separately-using Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), dan Capital Employed Efficiency (CEE). The result show: (1) agregatly, intellectual capital (VAIC) has a negatif significant impact on Cost to Asset (CTA) and not an impact Return on Assets (ROA). (2) Human Capital Efficiency (HCE) has a negatif significant impact on ROA, and has not an impact on CTA. (3) Structural Capital Efficiency (SCE) not an impact on ROA and CTA. (4) Capital Employed Efficiency (CEE) has a positive significant impact on ROA, and has not an impact on CTA. (5) Types of bank (GROUP) has not an impact on ROA and Cost to Asset CTA.

Item Type:Thesis (Undergraduate)
Additional Information:Intellectual Capital, Types of bank (GROUP), Return on Assets (ROA), Cost to Asset (CTA).
Uncontrolled Keywords:Intellectual Capital, Types of bank (GROUP), Return on Assets (ROA), Cost to Asset (CTA).
Subjects:H Social Sciences > HJ Public Finance
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:23467
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:25 Oct 2010 10:45
Last Modified:25 Oct 2010 10:45

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