Pengaruh Modal Intelektual Terhadap Profitabilitas, Produktifitas, Dan Nilai Perusahaan Pada Perusahaan Sektor Keuangan Di Bei Periode 2008-2012
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Institusion
STIE Indonesia Banking School
Author
Ariwibowo, Sulistio
Subject
HF5601 Accounting
Datestamp
2020-09-25 03:35:19
Abstract :
This research examine effect Intellectual Capital(IC)to profitability, productivity and firm value on the financial sector in Indonesia from 2008-2012. This research was conducted using purposive sampling method. The sample are 49 financial sector which are banking, insurance, financial institutions, securities and other financial sector. Panel data used to analyze effect of Value Added Intellectual Coefficient (VAIC) toprofitabilitymeasured by Return On Asset (ROA), productivitymeasured by Asset Turn Over (ATO) andfirm valuemeasured by Market to Book value (MB). This reseacrh alsousing control variablewhich are firm?s size(SIZE), Leverage(LEV)and Financial Subsector (SUBSEC) This result of analisys indicated that IC have an influence on financial performance and firm value which is measured by ROA, ATO and MB. IC have a positive effect toward ROA and ATO but negative effect toward MB. Keyword : Firm value, Intellectual Capital (IC), Productivity, Profitability
This research examine effect Intellectual Capital(IC)to profitability, productivity and firm value on the financial sector in Indonesia from 2008-2012. This research was conducted using purposive sampling method. The sample are 49 financial sector which are banking, insurance, financial institutions, securities and other financial sector. Panel data used to analyze effect of Value Added Intellectual Coefficient (VAIC) toprofitabilitymeasured by Return On Asset (ROA), productivitymeasured by Asset Turn Over (ATO) andfirm valuemeasured by Market to Book value (MB). This reseacrh alsousing control variablewhich are firm?s size(SIZE), Leverage(LEV)and Financial Subsector (SUBSEC) This result of analisys indicated that IC have an influence on financial performance and firm value which is measured by ROA, ATO and MB. IC have a positive effect toward ROA and ATO but negative effect toward MB. Keyword : Firm value, Intellectual Capital (IC), Productivity, Profitability
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