PENGARUH MODAL INTELEKTUAL PADA KINERJA KEUANGAN PERUSAHAAN INDEKS LQ 45 BURSA EFEK INDONESIA TAHUN 2009-2011

The development of information and tecnology has driven increased interest in intellectual capital that considered as one of key instruments that leads companies to obtain competitive advantage. The purpose of this study is to examine empirically the impact of intellectual capital on company�s fin...

وصف كامل

محفوظ في:
التفاصيل البيبلوغرافية
المؤلفون الرئيسيون: , YUYUN LUMARISTI, , Prof. Dr. Tandelilin Eduardus, M.B.A
التنسيق: Theses and Dissertations NonPeerReviewed
منشور في: [Yogyakarta] : Universitas Gadjah Mada 2013
الموضوعات:
ETD
الوصول للمادة أونلاين:https://repository.ugm.ac.id/120002/
http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60009
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الوصف
الملخص:The development of information and tecnology has driven increased interest in intellectual capital that considered as one of key instruments that leads companies to obtain competitive advantage. The purpose of this study is to examine empirically the impact of intellectual capital on companyâ��s financial performance. Data were drawn from all the constituent companies of the LQ 45 Index of the Indonesia Stock Exchange for three years, 2009-2011. Companyâ��s financial performance is measured using Return on Assets (ROA) and Intellectual Capital is measured using Value Added Intellectual Coefficient (VAICTM) method and its components (capital employed efficiency, human capital efficiency and structural capital efficiency). Empirical analysis is conducted using linear multiple regression analysis. The result show that intellectual capital (VAICTM) as an aggregate has significant impact on companyâ��s financial performance, thus intellectual capital became one of important assets in companyâ��s value creation process. However, the components of intellectual capital individually has different significant impact on companyâ��s financial performance. The present study prove that capital employed efficiency and structural capital efficiency positively influences to companyâ��s financial performance, but human capital has no impact on companyâ��s financial performance.