PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR ADVERTISING, PRINTING, DAN MEDIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2013

RAHMAWATI , Umi and SUDARNO, Sudarno (2015) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR ADVERTISING, PRINTING, DAN MEDIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2013. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
462Kb

Abstract

The aim of this study is to examine the influence of Intellectual Capital on Financial Performance. Independent variable used ini this study VACA, VAHU, SCVA, and VAIC. Dependent variable used in this study is financial performance such as ROA and MB The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2008 - 2013. Sampling method used is purposive sampling. A criterion for advertising, printing, and media. Another criteria is the firm must listing, experienced profit, and complete data. Total data of this study is 54 data. Then, there are 11 samples that include outlier should be excluded from samples of observation. So, the final amounts of the sample are 43 data. Multiple regression used to be analysis technique. The empirical result of this study show that Intellectual Capital expertise on has positively significant influenced ROA & MB. Human Capital expertise on has positively significant influenced ROA & MB. Human Capital relatively plays a more significant role when compared to Physical Capital and Structural Capital to ROA & MB.

Item Type:Thesis (Undergraduate)
Additional Information:Intellectual Capital, Financial Performance, Multiple Linear Regression
Uncontrolled Keywords:Intellectual Capital, Financial Performance, Multiple Linear Regression
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:46373
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:11 Sep 2015 13:42
Last Modified:11 Sep 2015 13:42

Repository Staff Only: item control page