Pengaruh intellectual capital terhadap nilai pasar dan kinerja keuangan perusahaan lq 45 yang terdaftar di bursa efek indonesia
Total View This Week0
Total View This Week0
Institusion
Universitas Wijaya Kusuma Surabaya
Author
Kurniawati, Awallia
Subject
HJ Public Finance
Datestamp
2018-03-26 07:07:27
Abstract :
The purpose of this study is to predict the effect of Intellectual Capital (VACA, VAHU dan STVA) on market value (MtBV) and financial statements and annual reports of companies LQ 45 listed on the Indonesia Stock Exchange (BEI). This research used purposive sampling technique and thhere are 27 companies during observation period 2014-2016. Multiple liner regression analysis method. The results describe Intellectual Capital (VACA, VAHU and STVA) affecting MtBV and have no effect on ROE and ATO while influences market value (MtBV) and only STVA affects the financial performance (ATO). Keywords: Intellectual Capital, Market to Book Value, Return On Equity, dan Assets Turnover
The purpose of this study is to predict the effect of Intellectual Capital (VACA, VAHU dan STVA) on market value (MtBV) and financial statements and annual reports of companies LQ 45 listed on the Indonesia Stock Exchange (BEI). This research used purposive sampling technique and thhere are 27 companies during observation period 2014-2016. Multiple liner regression analysis method. The results describe Intellectual Capital (VACA, VAHU and STVA) affecting MtBV and have no effect on ROE and ATO while influences market value (MtBV) and only STVA affects the financial performance (ATO). Keywords: Intellectual Capital, Market to Book Value, Return On Equity, dan Assets Turnover
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
