PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN TELEKOMUNIKASI GO PUBLIC DI INDONESIA
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
ASHARI, MOULIDA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-07-06 04:39:38
Abstract :
This research aims to provide empirical evidence of whether any influences between intellectual capital with financial performance of company at telecommunication firms which are listed in Indonesia Stock Exchange period 2007-2012. In this research, variable of intellectual capital is measured by using Value Added Intellectual Capital (VAIC) method which is developed by Pulic, 2000 in Chen, et. Al., 2005. Variable of financial performance is measured by using Return on Assets (ROA). Intellectual Capital consists of three components that is VACA, VAHU, and STVA. Method to analyze data which is used in this research is simple regression. Result of this research shows that intellectual capital has positive influence against financial performance of company. Keyword : Intellectual Capital, Financial Performance, Value Added Intellectual Capital
This research aims to provide empirical evidence of whether any influences between intellectual capital with financial performance of company at telecommunication firms which are listed in Indonesia Stock Exchange period 2007-2012. In this research, variable of intellectual capital is measured by using Value Added Intellectual Capital (VAIC) method which is developed by Pulic, 2000 in Chen, et. Al., 2005. Variable of financial performance is measured by using Return on Assets (ROA). Intellectual Capital consists of three components that is VACA, VAHU, and STVA. Method to analyze data which is used in this research is simple regression. Result of this research shows that intellectual capital has positive influence against financial performance of company. Keyword : Intellectual Capital, Financial Performance, Value Added Intellectual Capital
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