PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Daftar Isi:
- STEFANI GISKA ARISTA, Influence of Intellectual Capital to Firms Value on Manufacture Companies Listed in Indonesia Stock Exchange. Faculty of Economics, State University of Jakarta. 2014. This research is purposed to describe the intellectual capital, firms value, and examine the effect of the intellectual capital to the company value on a public company listed on the Indonesia Stock Exchange. Companies that become the object of study is the 40 manufacture companies listed on the Indonesia Stock Exchange in 2009 – 2011. This research is a form of secondary research and research using ex post facto methods. The approaching is used to calculate firms value using price to book value approaching and for calculate intelectual capital using Value Added Intellectual Coefficient (VAIC). Data analysis methods used in this research is using regression equation Ŷ=1,70+0,001X. The result of the examination showed that intellectual capital took effect to company value but not significant, so it can be interpretated that inffluence intellectual capital to firm value is not large means there are other factor that can affect the intellectual capital.