PENGARUH INVESTASI PADA PENELITIAN DAN PENGEMBANGAN DAN INVESTASI PADA HUMAN CAPITAL TERHADAP KINERJA INTELLECTUAL CAPITAL DENGAN DIMODERASI OLEH KEPEMILIKAN INSTITUSIONAL DAN ASING

• Main Authors: , BANGKIT NUGROHO, , Dr. Ertambang Nahartyo, M.Sc., CMA.
• 格式: Theses and Dissertations NonPeerReviewed
• 出版: [Yogyakarta] : Universitas Gadjah Mada 2014
• 主題: ETD
• 在線閱讀: https://repository.ugm.ac.id/128724/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=69090

This study aims to investigate the influence of institutional and foreign ownership on the relationship of investment in research and development, the investment in human capital with the performance of intellectual capital (IC). This study used a sample of companies listed on the Indonesian Stock Exchange in 2006-2011. The samples made with the sampling method aims (purposive sampling). Criteria used in this method is the company that publishes financial reports contain data on the expenses of research and development, education and training, number of employees, the percentage of share ownership by institutional investors and foreign investors, and financial data be used to measure performance of IC by VAIC model. Data collected with the method documentation and analyzed with regression and residual test. The result showed that investment in research and development negatively influences to the performance of IC. Investment in human capital positively influences to the performance of IC. Institutional ownership does not moderate the relationship of investment in research and development with performance of IC. Ownership institutional does not moderate the relationship of investment in human capital with performance of IC. Foreign ownership moderates the relationship investments in research and development with performance of the IC. Foreign ownership moderates the relationship the investment in human capital with performance of IC.