Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan Sektor Perbankan Di Bursa Efek Indonesia
| Main Author: | Istisari, Rona |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
http://repository.ibs.ac.id/621/1/Rona%20Istisari%2C%20Ak.-IBS%2C%202015.pdf http://repository.ibs.ac.id/621/2/Rona%20Intisari.pdf http://repository.ibs.ac.id/621/ http://lib.ibs.ac.id/index.php?p=show_detail&id=3214&keywords=rona+istisari |
Daftar Isi:
- TheobjectiveofthisstudyaretoanalyzefactorthatinfluenceofIntellectualCapitalareValueAddedCapitalEmployed(VACA),ValueAddedHumanCapital(VAHU)andStructuralCapitalValueAdded(STVA)ofaCommercialBank’sFinancialPerformanceListedinIndonesianStockExchange.FinancialperformanceinthisstudyismeasuredwiththeReturnOnAssetvariableasproxy. ThesampleusedinthisstudyareCommersialBanksobservationperiod2009-2013thatlistedintheIndonesiaStockExchangethesamplechosedfromthepopulationfrom2009-2013.TypesofdatausedannuallyfinancialstatementspublishedanddownloadedviatheofficialwebsiteofIndonesiaStockExchangeassecondarydata.Themethodusedismultiplelinearregressionanalysiswithasignificancelevelof5% TheresultsmootedthatValueAddedCapitalEmployed(VACA),ValueAddedHumanCapital(VAHU)andStructuralCapitalValueAdded(STVA)significantlyaffecttheCommercialBank’sfinancialperformanceintheperiodof2009to2013thatislistedinIndonesiaStockExchange.However,whenmeasuredseparately,itisfoundthatonlyValueAddedCapitalEmployed(VACA)cannotaffectsignificantlytheBank’sfinancialperformanceinthesameperiod. Keyword:IntellectualCapital,VACA,VAHU,STVA,ROA