PENGARUH INTELLECTUAL CAPITAL TERHADAP EPS DAN HARGA SAHAM PADA PERUSAHAAN PUBLIK (Studi Empiris pada Perusahaan Real Estate yang Terdaftar Di Bursa Efek Indonesia)
| Main Author: | Rimadani, Arlis Wahyu |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14940/ |
Daftar Isi:
- This aims of study to empirically examine the effect of intellectual capital on EPS and stock price of real estate. The independent variable in this study is the intellectual capital as measured by the Value Added Intellectual Coefficient (VAIC TM), while the dependent variables used in this study is the Earning Per Share (EPS) and stock price. The sample in this study is a real estate company listed on the Indonesia Stock Exchange in 2009-2011. The method used to measure the efficiency of the three components of intellectual capital is composed of value added capital employed (VACA), value added human capital (VAHU), and structural capital value added (STVA) is a method of the Value Added Intellectual public coefficient (VAIC TM) , whereas the methods used for data analysis in this study using multiple linear regression. From the results of multiple linear test, showing that the components of intellectual capital significant positive effect on EPS, whereas only three components of intellectual capital value added human capital (VAHU) and structural capital value added (STVA) that influence stock prices.