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PENGARUH MODAL INTELEKTUAL, PENGUNGKAPAN MODAL INTELEKTUAL, DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN (Studi Empiris PadaPerusahaan PerbankanYang Terdaftar Di Bursa Efek Indonesia 2011-2013)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
RAHAYU, RUSMIATI
Subject
657.042 - FINANCIAL ACCOUNTING 
Datestamp
2018-02-12 07:51:24 
Abstract :
This study aimed to examine the effect of intellectual capital, intellectual capital disclosure and ownership structure (managerial ownership and institutional ownership) to the value of the company. eighty-one banking companies listed in Indonesia Stock Exchange 2011-2013 were obtained by using purposive sampling. The method used in this study is a partial least squares (PLS). The results of PLS analysis indicate that the intellectual capital and intellectual capital disclosures affect the value of the company, while the ownership structure (managerial ownership and institutional ownership) does not affect the value of the company. These results indicate that there is some influence of the independent variables on the dependent variable are weak, it indicates there are other factors that can affect the dependent variable in this study, for the future researcher, it can be used as a reference in the development of research Keywords : Intellectual capital, intellectual capital disclosure, ownership structure, and firm?s value 
Institution Info

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya