Pengaruh Modal Intelektual (Intellectual Capital)Terhadap Kinerja Perusahaan

Kinasih, Elly Tyas (2014) Pengaruh Modal Intelektual (Intellectual Capital)Terhadap Kinerja Perusahaan. S1 thesis, STIE Indonesia Banking School.

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Intellectual Capital (IC), these days, has a key role to increase the value of the firms. This is due to the awareness that IC is a platform for companies to be more competitive. The purpose of this research is to investigate the association between IC and firm’s financial performance. Using 22 financial companies data drawn from Indonesia Stock Exchange, period years 2008-2011. This research uses The Pulic Model (Value Added Intellectual Coefficient-VAICTM) to measure intellectual capital component; physical capital coeffiecient (VACA), human capital coeffiecient (VAHU), and structural capital coefficient (STVA), Partial Least Square (PLS) was used to analyze the relationship between company’s performance, and IC, where the two financial ratios selected as the proxy measure for company performance (ROA and EVA). The findings show that: IC does not influences to company’s performance; IC influences does influence to future company’s performace; the rate of growth of a company’s IC (ROGIC) does influences to the future company’s performance. Keywords: Intellectual Capital, Company’s Performance, Economic Value Added (EVA), Partial Least Square (PLS).

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 30 Jul 2020 05:28
Last Modified: 03 Sep 2020 07:44

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