PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2007-2011
| Main Author: | RONA, DEA NIKKI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.perbanas.ac.id/216/1/ARTIKEL%20ILMIAH.pdf http://eprints.perbanas.ac.id/216/2/COVER.pdf http://eprints.perbanas.ac.id/216/3/BAB%20I.pdf http://eprints.perbanas.ac.id/216/4/BAB%20II.pdf http://eprints.perbanas.ac.id/216/5/BAB%20III.pdf http://eprints.perbanas.ac.id/216/6/BAB%20IV.pdf http://eprints.perbanas.ac.id/216/7/BAB%20V.pdf http://eprints.perbanas.ac.id/216/8/LAMPIRAN.pdf http://eprints.perbanas.ac.id/216/ |
Daftar Isi:
- The purpose of this study is to empirically examine influence of intellectual capital proxied by human capital, structural capital, and physical capital can affect the company’s financial performances measured by return on equity (ROE), earning per share (EPS), and operational profit margin (OPM).The population of this research is that companies listed in the indonesia stock exchange 2007-2011 and met the criteria for the sample in this study. Selected for each sample using purposive sampling method and obtained a sample of 60 companies. The result are as follow: intellectual capital (VAICTM) significantly affects the financial performance of the return on equity (ROE) and operational profit margin (OPM) variables reinforced the company’s modest size, while the intellectual capital (VAICTM) has no affect on earning per share (EPS). Keywords : Intellectual Capital (VAICTM), Value Added Human Capital (VAHU),Value Added Structural Capital (STVA), Value Added Physical Capital (VACA), Leverage, Size, Return On Equity (ROE), Earning Per Share (EPS), Operational Profit Margin (OPM)