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ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DI MASA DEPAN
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Institusion
Universitas Katolik Musi Charitas
Author
Duffi, Patrick
Subject
H Social Sciences (General) 
Datestamp
2023-05-23 11:47:16 
Abstract :
ABSTRACT This study was conducted to analyze the effect of intellectual capital on value of the company in the future. VAIC model (Value Added Intellectual Coefficient) is used as a tool to measure the value of a company's intellectual capital. The value of the company in this study measured using PBV (Price to Book Value) Population in this study is the LQ 45 companies on BEI in a range years from 2007 to 2012. Samples to be used were selected using purposive sampling method. Samples were obtained by 12 companies in 3 years, bringing the total sample of 36. Data were obtained from the website www.ids.co id and finance.yahoo.com. Testing the hypothesis is done by using a simple linear regression analysis. The results showed that intellectual capital has no effect on the value of the company in the future Keywords: Intellectual capital, VAIC (Value Added Intellectual Coefficient). Value of the company, PBV (Price to Book Value), and LQ 45 
Institution Info

Universitas Katolik Musi Charitas