HUBUNGAN DAN PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN SEKTOR KEUANGAN DI INDONESIA

RAHARJANTI, Puji and SYAFRUDDIN, Muchammad (2015) HUBUNGAN DAN PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN SEKTOR KEUANGAN DI INDONESIA. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research aims to examine the relationship and the influence of intellectual capital and its components on the performance of the financial sector companies in Indonesia. VAIC method by Pulic used in this research to measure intellectual capital and its components, there are HCE, SCE, and CEE while the company's performance is measured using ROA. The population in this research is the financial sector companies listed in Indonesia Stock Exchange (IDX) in 2009-2013. Samples was determined using purposive sampling method. The analysis technique used is the Spearman’s correlation test and multiple regression analysis. The results showed that the intellectual capital and it’s components significantly have relation and affect the performance of the company's financial sector. CEE and HCE as components of intellectual capital, have positive effect on performance while SCE negatively affect performance.

Item Type:Thesis (Undergraduate)
Additional Information:Intellectual capital, Financial sector’ company, VAIC, Financial performance
Uncontrolled Keywords:Intellectual capital, Financial sector’ company, VAIC, Financial performance
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:45421
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:14 Apr 2015 13:20
Last Modified:14 Apr 2015 13:20

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