Istisari, Rona (2016) Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan Sektor Perbankan Di Bursa Efek Indonesia. S1 thesis, STIE Indonesia Banking School.
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Abstract
TheobjectiveofthisstudyaretoanalyzefactorthatinfluenceofIntellectualCapitalareValueAddedCapitalEmployed(VACA),ValueAddedHumanCapital(VAHU)andStructuralCapitalValueAdded(STVA)ofaCommercialBank’sFinancialPerformanceListedinIndonesianStockExchange.FinancialperformanceinthisstudyismeasuredwiththeReturnOnAssetvariableasproxy. ThesampleusedinthisstudyareCommersialBanksobservationperiod2009-2013thatlistedintheIndonesiaStockExchangethesamplechosedfromthepopulationfrom2009-2013.TypesofdatausedannuallyfinancialstatementspublishedanddownloadedviatheofficialwebsiteofIndonesiaStockExchangeassecondarydata.Themethodusedismultiplelinearregressionanalysiswithasignificancelevelof5% TheresultsmootedthatValueAddedCapitalEmployed(VACA),ValueAddedHumanCapital(VAHU)andStructuralCapitalValueAdded(STVA)significantlyaffecttheCommercialBank’sfinancialperformanceintheperiodof2009to2013thatislistedinIndonesiaStockExchange.However,whenmeasuredseparately,itisfoundthatonlyValueAddedCapitalEmployed(VACA)cannotaffectsignificantlytheBank’sfinancialperformanceinthesameperiod. Keyword:IntellectualCapital,VACA,VAHU,STVA,ROA
| Item Type: | Thesis (S1) |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Mrs. Deli Apsa |
| Date Deposited: | 30 Jul 2020 04:56 |
| Last Modified: | 26 Aug 2020 04:19 |
| URI: | http://repository.ibs.ac.id/id/eprint/621 |
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