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Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Pada Perusahaan Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia

INTY, NURUL QOMARIYAH (2014) Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Pada Perusahaan Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study was to describe an influence of intellectual capital toward the Basic Performance of Industrial Sector and Chemicals Listed in Indonesia Stock Exchange. The independent variable was the reveal of intellectual capital. This research used value method added intellectual (VAICTM) to measure performance of intellectual capital. In this research, the dependent variable was profitability measured by Return on Assets (ROA). Furthermore, the sample was the basic industrial company sector and chemical listed in Indonesia’s stock exchange on 2010-2012 period. The total of sample was 28 companies. The analysis of data technique used SPSS 17 for Windows. The result indicated that intellectual capital has a positive effect on Return of Asset (ROA), its calculation result was 8,779 and significance was 0,000 (p < 0,05). Considering the whole research, this study found that human capital (VAHU) offered a big contribution in term of value for company.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 08 Jan 2015 02:27
Last Modified: 08 Jan 2015 02:27
URI : http://eprints.umm.ac.id/id/eprint/14487

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