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Hubungan Intellectual Capital dengan Kinerja Keuangan Perusahaan Publik (Studi Empiris Pada Perusahaan Pertambangan Yang Listed Di Bursa Efek Indonesia)

Pujiati, Lalis (2013) Hubungan Intellectual Capital dengan Kinerja Keuangan Perusahaan Publik (Studi Empiris Pada Perusahaan Pertambangan Yang Listed Di Bursa Efek Indonesia). Other thesis, University of Muhammadiyah Malang.

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Abstract

This aims of this study is to empirically examine the relationship of intellectual capital to the mining company’s financial performance. The independent variable in this study is the intellectual capital as measured by the Value Added Intellectual Coefficient (VAICTM), while the dependent variables used in this study is the Return on Assets (ROA). The sample in this study is a mining company listed on the Indonesian Stock Exchange in 2010-2011. The method used to measure the efficiency of the three components of intellectual capital consists of value added capital employee (VACA), value added human capital (VAHU), structural capital value added (STVA) is a method of Public the Value Added Intellectual Capital (VAICTM), whereas the methods used for data analysis in this study using Pearson product moment correlation and multiple linear regression. From the test result correlation and multiple linear regression, showed that intellectual capital related/significant positive by Return on Assets (ROA). As for the three components of intellectual capital only value added human capital (VAHU) variables associated/affected by Return on Assets (ROA).

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: 16 Jan 2015 04:34
Last Modified: 16 Jan 2015 04:34
URI : http://eprints.umm.ac.id/id/eprint/14834

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