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.

	Text (Naskah Lengkap) Rona Istisari, Ak.-IBS, 2015.pdf - Published Version Restricted to Registered users only Download (3MB)
	Text (Naskah Ringkas) Rona Intisari.pdf - Published Version Restricted to Registered users only Download (1MB)

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:	Prodi S1 Akuntansi
Depositing User:	Mrs. Deli Apsa
Date Deposited:	30 Jul 2020 04:56
Last Modified:	16 Jul 2024 07:38
URI:	http://repository.ibs.ac.id/id/eprint/621

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