Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan Sektor Jasa Di Bursa Efek Indonesia (BEI) Periode 2008 - 2012
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Institusion
STIE Indonesia Banking School
Author
Mutiara, Febianti
Subject
HF5601 Accounting
Datestamp
2024-07-17 07:22:55
Abstract :
This study aims to analyze the influence of Intellectual Capital on the performance of service companies in period 2008-2012. This research was conducted using purposive sampling method. The samples are 21 service companies which are restaurant, hotel, and tourism, advertising, printing, and media as well as computer and service. The data used in this study were obtained from the Annual Financial Statements and Factbook 2008-2012. Data analysis methods using multiple linear regression analysis to determine the influence of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) on firm performance are described by Return On Assets (ROA), Asset Turn Over (ATO), and Price to Book Value (PBV) in the service companies for period 2008-2012. This study also adds control variables which are firm?s size and leverage which is reflected by the ratio of debt to total assets. Based on the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, there were no deviations from classical assumptions. This indicates that the available data has been qualified to use the model of multiple linear regression equation. The results of the analysis indicate that VACA and VAHU partially have a significant positive effects toward ROA and PBV, while STVA has a significant negative effect toward PBV. Control variables of leverage has a significant negative effect toward ROA and PBV, while firm?s size has a significant positive effect on PBV and significant negative effect toward ATO. Keywords : Intellectual capital (IC), Return On Assets (ROA), Asset Turn Over (ATO), Price to Book Value (PBV), leverage, firm?s size.
This study aims to analyze the influence of Intellectual Capital on the performance of service companies in period 2008-2012. This research was conducted using purposive sampling method. The samples are 21 service companies which are restaurant, hotel, and tourism, advertising, printing, and media as well as computer and service. The data used in this study were obtained from the Annual Financial Statements and Factbook 2008-2012. Data analysis methods using multiple linear regression analysis to determine the influence of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) on firm performance are described by Return On Assets (ROA), Asset Turn Over (ATO), and Price to Book Value (PBV) in the service companies for period 2008-2012. This study also adds control variables which are firm?s size and leverage which is reflected by the ratio of debt to total assets. Based on the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, there were no deviations from classical assumptions. This indicates that the available data has been qualified to use the model of multiple linear regression equation. The results of the analysis indicate that VACA and VAHU partially have a significant positive effects toward ROA and PBV, while STVA has a significant negative effect toward PBV. Control variables of leverage has a significant negative effect toward ROA and PBV, while firm?s size has a significant positive effect on PBV and significant negative effect toward ATO. Keywords : Intellectual capital (IC), Return On Assets (ROA), Asset Turn Over (ATO), Price to Book Value (PBV), leverage, firm?s size.
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