ANALISIS NILAI TAMBAH SEBAGAI INDIKATOR MODAL INTELEKTUAL DAN PENGARUHNYA PADA KINERJA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

YOGIDANARINTO, Adriant Prabani and MUID, Dul (2011) ANALISIS NILAI TAMBAH SEBAGAI INDIKATOR MODAL INTELEKTUAL DAN PENGARUHNYA PADA KINERJA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, Universitas Diponegoro.

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Abstract

Now a days, intellectual capital play a major role for creating value added in various company. This purpose of this research is to alalyse the role of value added (VA) as an indicator of intellectual capita and its impact on the bussines performance. Using Pulic’s model to quantify intellectual capital, this research also analyse the impact of intellectual capital coefficient and capital employed coeficient to productifity (OI/S), profitability (ROA) and market value (MB). This research are use 32 pharmaceutical financial report which listed in Indonesia Stock Market from 2006 until 2009. Emphirical analysis is conducted using correlation and linear multiple regression analysis. This results show that intellectual capital has a positive impact on company’s productivity and profitability. However, there is no association between intellectual capital and market value. Furthermore, the result also indicate that capital employed only has a positive impact to company profitability.

Item Type:Thesis (Undergraduate)
Additional Information:value added, intellectual capital, VAIN, VACA, performance, pharmaceutical.
Uncontrolled Keywords:value added, intellectual capital, VAIN, VACA, performance, pharmaceutical.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:29042
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:09 Aug 2011 14:26
Last Modified:09 Aug 2011 14:26

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