PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010 - 2012
| Main Author: | ANDRIANI, LUSIA AMALUDDIN |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.perbanas.ac.id/983/1/ARTIKEL%20ILMIAH.pdf http://eprints.perbanas.ac.id/983/2/COVER.pdf http://eprints.perbanas.ac.id/983/3/BAB%20I.pdf http://eprints.perbanas.ac.id/983/4/BAB%20II.pdf http://eprints.perbanas.ac.id/983/5/BAB%20III.pdf http://eprints.perbanas.ac.id/983/6/BAB%20IV.pdf http://eprints.perbanas.ac.id/983/7/BAB%20V.pdf http://eprints.perbanas.ac.id/983/8/LAMPIRAN.pdf http://eprints.perbanas.ac.id/983/ |
Daftar Isi:
- The purpose of this study is to examine influence of intellectual capital to financial performance and market value. Sample for this research is manufacturing companies which are consistently registered during period of 2010-2012. Intellectual capital is calculated by value added intellectual coefficient (VAICTM). The main components of VAICTM are physical capital (VACA), human capital (VAHU) and structural capital (STVA). Financial performance are measured by return on asset (ROA), return on equity (ROE) and earning per shares (EPS). Market value are measured by price book to value (PBV) and price earning ratio (PER). The sample in this study using the method of purposive. Based purposive sampling method obtained by 71 manufacturing companies listed on the Indonesian Stock Exchange during period 2010-2012. The methods of data analysis was using Partial Least Square (PLS). The results shows that :(1) Intellectual capital has influence to the financial performance, (2) Intellectual capital has no effect on market value, (3) The financial performance is able to mediate the relationship between intellectual capital and market value. Keywords : intellectual capital, financial performances, market value, PLS