Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan Sektor Perbankan Di Bursa Efek Indonesia

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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Official URL: http://lib.ibs.ac.id/index.php?p=show_detail&id=32...

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)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#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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