PENGARUH INTELLECTUAL CAPITAL DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP MARKET VALUE (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2008-2013)
| Main Author: | Dwi Pratiwi, Ira |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/2160/1/2.%20PENGARUH%20INTELLECTUAL%20CAPITAL%20DAN%20INTELECTUAL%20CAPITAL%20DISCLOSURE%20TERHADAP%20MARKET%20VALUE.PDF https://eprints.untirta.ac.id/2160/ |
Daftar Isi:
- THE EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE ON MARKET VALUE (Empirical Study on Banking Companies Listed in Indonesia Stock Exchange (IDX) Period 2008-2013) By : Ira Dwi Pratiwi 5552101569 ABSTRACT This study aimed to analyze the effect of intellectual capital and intellectual capital disclosure on market value. Intellectual capital in this study measured by Value Added Intellectual Coefficient (VAIC). The index that used to measure intellectual capital disclosure was Sveiby (1997) classification framework. The ratio that used to measure the market value was Market to Book Value Ratio (MtBV). This study used banking companies listed in Indonesia Stock Exchange during the period 2008-2013 with a total of 174 samples used were firm observation years. The analysis model used in this study is multiple linier regression using SPSS software version 20.0. Based on the results of multiple linier regression, the study found that the intellectual capital and intellectual capital disclosure has a positives effect on market value. Keywords: Intellectual Capital, Intellectual Capital Disclosure, Market Value, VAIC TM and Market to Book Value (MtBV)