PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007 � 2011)
The objective of this study is to identify the influence of intellectual capital on the firms financial performance. This study uses Value Added Intellectual Coefficient (VAIC) model developed by Pulic as intellectual capital measurement. This study examines the relationship between VAIC and firms f...
| Main Authors: | , |
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| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: |
| _version_ | 1797034048000884736 |
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| author | , AGUNG HARIYAWAN , Wiwin Rahmanti, S.E., M. Com. |
| author_facet | , AGUNG HARIYAWAN , Wiwin Rahmanti, S.E., M. Com. |
| author_sort | , AGUNG HARIYAWAN |
| collection | UGM |
| description | The objective of this study is to identify the influence of intellectual capital
on the firms financial performance. This study uses Value Added Intellectual
Coefficient (VAIC) model developed by Pulic as intellectual capital measurement.
This study examines the relationship between VAIC and firms financial
performance (ROA and ROE) by adding 2 control variables, firm size (FSIZE)
and financial leverage (DEBT). The sample of this study are banking companies
listed on the Indonesia Stock Exchange between the years 2007 and 2011. The
result show that intellectual capital is positively related to financial performance.
This result indicates that banking companies in Indonesia have good ability to
manage and maximize their intellectual capital to create value. The higher value
of intellectual capital (VAIC
TM))
, the firms financial performance will increase. |
| first_indexed | 2024-03-13T23:04:54Z |
| format | Thesis |
| id | oai:generic.eprints.org:123818 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:04:54Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1238182016-03-04T08:21:14Z https://repository.ugm.ac.id/123818/ PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007 � 2011) , AGUNG HARIYAWAN , Wiwin Rahmanti, S.E., M. Com. ETD The objective of this study is to identify the influence of intellectual capital on the firms financial performance. This study uses Value Added Intellectual Coefficient (VAIC) model developed by Pulic as intellectual capital measurement. This study examines the relationship between VAIC and firms financial performance (ROA and ROE) by adding 2 control variables, firm size (FSIZE) and financial leverage (DEBT). The sample of this study are banking companies listed on the Indonesia Stock Exchange between the years 2007 and 2011. The result show that intellectual capital is positively related to financial performance. This result indicates that banking companies in Indonesia have good ability to manage and maximize their intellectual capital to create value. The higher value of intellectual capital (VAIC TM)) , the firms financial performance will increase. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , AGUNG HARIYAWAN and , Wiwin Rahmanti, S.E., M. Com. (2013) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007 � 2011). UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=63933 |
| spellingShingle | ETD , AGUNG HARIYAWAN , Wiwin Rahmanti, S.E., M. Com. PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007 � 2011) |
| title | PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA
KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN
PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
PERIODE 2007 � 2011) |
| title_full | PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA
KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN
PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
PERIODE 2007 � 2011) |
| title_fullStr | PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA
KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN
PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
PERIODE 2007 � 2011) |
| title_full_unstemmed | PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA
KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN
PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
PERIODE 2007 � 2011) |
| title_short | PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA
KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN
PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
PERIODE 2007 � 2011) |
| title_sort | pengaruh intellectual capital terhadap kinerja keuangan perusahaan studi empiris pada perusahaan perbankan yang terdaftar di bursa efek indonesia periode 2007 a�� 2011 |
| topic | ETD |
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