PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN ON EQUITY (Kajian pada Consumer Goods Industry yang Terdaftar di Bursa Efek Indonesia)
| Main Author: | Febriani, Misa |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.polsri.ac.id/517/1/Cover.pdf http://eprints.polsri.ac.id/517/2/BAB%201.pdf http://eprints.polsri.ac.id/517/3/BAB%202.pdf http://eprints.polsri.ac.id/517/4/BAB%203.pdf http://eprints.polsri.ac.id/517/5/BAB%204.pdf http://eprints.polsri.ac.id/517/6/BAB%20%205.pdf http://eprints.polsri.ac.id/517/7/Daftar%20Pustaka.pdf http://eprints.polsri.ac.id/517/ |
Daftar Isi:
- The objective of this study is to test the effect of Intellectual Capital to Return on Equity (ROE) empirically. Sample of this research is consumer goods industry in Indonesia Stock Exchange (IDX)with the sample period 2009-2012, the Financial Statements, they are income and statement of financial position. Data collected by purposive sampling method. Samples used in this study were 20 companies each year. In this study, measurement model of intellectual capital uses Pulic model using Value Added Intellectual Coefficient (VAIC). This study used simple linear regression for data analysis. The results showed that intellectual capital no significant effect of on ROE company. Keywords: Intellectual Capital, VAIC, ROE