Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan Sektor Perbankan Di Bursa Efek Indonesia
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Institusion

STIE Indonesia Banking School

Author

Istisari, Rona

Subject

HF5601 Accounting 

Datestamp

2024-07-16 07:38:33 

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 

File :
Rona Istisari, Ak.-IBS, 2015.pdf
Rona Intisari.pdf