Pengaruh Modal Intelektual Terhadap Kinerja Keungan Dan Nilai Pasar Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
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Institusion

Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah

Author

Mahdang, Ivan Hartas

Subject

H Social Sciences (General) 

Datestamp

2024-02-19 05:41:59 

Abstract :
This research aims to examined the impact of intellectual capital (VAIC ) to company?s financial performance (ROA, ATO, GR) and market value (MB, PER) with lag 2 years. The population of this research was manufacturing companies that listed in Indonesian Stock Exchange. Purposive sampling method used to obtain the sample and there were 56 sample companies that listed in year 2007-2011. It is an empirical study using PLS for the data analysis. The result shows that intellectual capital influences positively to company?s financial performance and market value. This empirical found that Capital Employed TM (VACA) always be significant indicator for VAIC . The limitation of this research are the data of intellectual capital was measured manually and R Square that relative low, at 45,52% for intellectual capital to financial performance and 45,04% for intellectual capital to market value. 

File :
A.12.12. Ivan Hartas Mahdang (1A.08.1234).pdf