PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN
The purpose of this study is to examine empirically the relation between intellectual capital and company�s performance. Intellectual capital measured using Pulic�s method is value added intellectual coefficient (VAIC TM ) as the efficiency measures of capital employed and intellectual capital....
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/100323/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=56407 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | The purpose of this study is to examine empirically the relation between
intellectual capital and company�s performance. Intellectual capital measured
using Pulic�s method is value added intellectual coefficient (VAIC
TM
) as the
efficiency measures of capital employed and intellectual capital. Company�s
performance measured using three indicators (ROE, EPS, and ASR). Sample
consists of 91 firms from service sectors listed on Indonesia Stocks Exchange
since 2001 to 2010. Data analysis tools to test hypothesis is Partial Least Square
(PLS). The results show evidence that intellectual capital has a positive impact but
not significant on company�s performance and future company�s performance,
and rate of growth of intellectual capital (ROGIC) has positive impact but not
significant on future company�s performance. These results indicated that
intellectual capital doesn�t have important role on contribution to company�s
performance. |
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