PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
RAIHANY, SALINDRI
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-06 02:16:14
Abstract :
Intellectual Capital (IC) is intangible asset that is owned by a company that includes a person?s individual knowledge,organizational structur, and customer capital that perform it?s functions within the company to produce high-value assets. The purpose of this study was to determine the effect of intellectual capital on the financial performance and capital market value. The sample used in this study were 23 banking companies listed on stock exchanges of Indonesia for 4 years (2008-2011). This study uses the measurement of intellectual capital that is developed by Pulic VAICTM. Components of intellectual capital consists of phisical capital (VACA), human capital (VAHU), and structural capital (STVA) and use the three indicators of financial performance that is ROA, ROE, GR and one indicator of the market value that is MBV. Analysis methods using Partial Least Square (PLS). These results indicate that intellectual capital has effect on the financial performance and market value. Key words : Intellectual Capital, financial performance, and market value
Intellectual Capital (IC) is intangible asset that is owned by a company that includes a person?s individual knowledge,organizational structur, and customer capital that perform it?s functions within the company to produce high-value assets. The purpose of this study was to determine the effect of intellectual capital on the financial performance and capital market value. The sample used in this study were 23 banking companies listed on stock exchanges of Indonesia for 4 years (2008-2011). This study uses the measurement of intellectual capital that is developed by Pulic VAICTM. Components of intellectual capital consists of phisical capital (VACA), human capital (VAHU), and structural capital (STVA) and use the three indicators of financial performance that is ROA, ROE, GR and one indicator of the market value that is MBV. Analysis methods using Partial Least Square (PLS). These results indicate that intellectual capital has effect on the financial performance and market value. Key words : Intellectual Capital, financial performance, and market value
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