ANALISIS HUBUNGAN PROFITABILITAS TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Empiris pada Perusahaan Perbankan di BEI Tahun 2010-2011)

MARISANTI, Marisanti and KISWARA, Endang (2012) ANALISIS HUBUNGAN PROFITABILITAS TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Empiris pada Perusahaan Perbankan di BEI Tahun 2010-2011). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The purpose of this study was to examine the relationship between the profitability with the level of Intellectual Capital Disclosure on banking industry in Indonesia. The profitability is measured using the ratio of Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA) and net income to its total assets, and the level of Intellectual Capital Disclosure (ICD) is measured using Intellectual Capital Disclosure Index. The population on this study was a banking industry listed in Indonesia Stock Exchange (IDX) for the year 2010 and 2011. The research sample is 54 companies. Type of data used is secondary. Analysis tool used was pearson correlation. The analysis data technique and hypothesis testing using SPSS software. The result of this research supported a statistically significant inverse relationship between the level of intellectual capital disclosure with EBITDA and net income. The simultaneous analysis resulted that both EBITDA and net income affect the level of intellectual capital disclosure but not inferential for all populations sampled research

Item Type:Thesis (Undergraduate)
Additional Information:Intellectual Capital Disclosure (ICD), profitability, Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA), net income.
Uncontrolled Keywords:Intellectual Capital Disclosure (ICD), profitability, Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA), net income.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:37227
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:26 Nov 2012 09:30
Last Modified:26 Nov 2012 09:30

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