PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN JASA SEKTOR KEUANGAN DI BURSA EFEK INDONESIA (Studi Empiris Pada Perusahaan Jasa Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2009 – 2013)
| Main Author: | Nababan, Novita |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3158/1/FULL%20TEXT%20-%20PENGARUH%20INTELLECTUAL%20CAPITAL%20TERHADAP%20KINERJA%20KEUANGAN%20PERUSAHAAN%20JASA%20SEKTOR%20KEUANG.PDF https://eprints.untirta.ac.id/3158/ https://feb.untirta.ac.id |
Daftar Isi:
- The purpose of this study is to examine the effect of intellectual capital (measured by VAICTM) on financial performance (measured by ROA, ATO, and MBV ratio) of financial sector service firm listed in Indonesia Stock Exchange during 2009-2013 period. The methods used in collecting data is purposive sampling method. Control variables used in the research were firm’s size and leverage. The sample was consisted of 51 firms selected from 84 firms of the population data. The firms are from 5 subsectors, which were bank subsector, financial institution subsector, securities company subsector, insurance company subsector, and others subsector. The research was an empirical study using Statistical Package for the Social Sciences (SPSS) 20.0 for data analysis. The results show that: (1) intellectual capital gives a significant positive effect on firm’s ROA ratio, (2) intellectual capital gives a significant positive effect on firm’s ATO ratio, and (3) intellectual capital gives no significant effect on firm’s MBV ratio. Keywords: intellectual capital, VAICTM, Financial Performance, ROA ratio, ATO ratio, MBV ratio, firm’s size, leverage