Analisis Penagaruh Intellectual Capital Terhadap Kinerja Perusahaan Di Indonesia ( Studi Empiris Pada Perusahaan Jasa Yang Listing Di Bei )
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Institusion
STIE Indonesia Banking School
Author
Rahayu, Utami Puja
Subject
HF5601 Accounting
Datestamp
2024-07-18 03:58:35
Abstract :
Nowadays, Intellectual capital (IC) has important role to increase companies value. Its because of company realize that intellectual capital is company?s base become more competitive. The objective of this study is to investigate influence of firm?s intellectual capital (IC) on service company financial performance.IC as variabel independent and company performance as dependent variable. This paper uses the Pulic Framework ( Value Added Intellectual Coefficient ? VAICTM) and data from 39 publicly listed service companies between the years 2009 and 2011 on the Indonesia Stock Exchange. This study uses single regression linier for data analysis. Three elements performance used for this study are return on equity (ROE), return on asset (ROA), growth of revenue (GR), and price to book value (PBV). The results show that IC and company performance are positively related, IC is positively related to the future company performance and the rate of growth of a company?s IC is positively related to the company future performance. Keyword : Intellectual Capital, Pulic Model, Company?s Performance, Service Company
Nowadays, Intellectual capital (IC) has important role to increase companies value. Its because of company realize that intellectual capital is company?s base become more competitive. The objective of this study is to investigate influence of firm?s intellectual capital (IC) on service company financial performance.IC as variabel independent and company performance as dependent variable. This paper uses the Pulic Framework ( Value Added Intellectual Coefficient ? VAICTM) and data from 39 publicly listed service companies between the years 2009 and 2011 on the Indonesia Stock Exchange. This study uses single regression linier for data analysis. Three elements performance used for this study are return on equity (ROE), return on asset (ROA), growth of revenue (GR), and price to book value (PBV). The results show that IC and company performance are positively related, IC is positively related to the future company performance and the rate of growth of a company?s IC is positively related to the company future performance. Keyword : Intellectual Capital, Pulic Model, Company?s Performance, Service Company
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