Dwi Pratiwi, Ira (2015) PENGARUH INTELLECTUAL CAPITAL DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP MARKET VALUE (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2008-2013). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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2. PENGARUH INTELLECTUAL CAPITAL DAN INTELECTUAL CAPITAL DISCLOSURE TERHADAP MARKET VALUE.PDF - Published Version Restricted to Registered users only Download (2MB) |
Abstract
THE EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE ON MARKET VALUE (Empirical Study on Banking Companies Listed in Indonesia Stock Exchange (IDX) Period 2008-2013) By : Ira Dwi Pratiwi 5552101569 ABSTRACT This study aimed to analyze the effect of intellectual capital and intellectual capital disclosure on market value. Intellectual capital in this study measured by Value Added Intellectual Coefficient (VAIC). The index that used to measure intellectual capital disclosure was Sveiby (1997) classification framework. The ratio that used to measure the market value was Market to Book Value Ratio (MtBV). This study used banking companies listed in Indonesia Stock Exchange during the period 2008-2013 with a total of 174 samples used were firm observation years. The analysis model used in this study is multiple linier regression using SPSS software version 20.0. Based on the results of multiple linier regression, the study found that the intellectual capital and intellectual capital disclosure has a positives effect on market value. Keywords: Intellectual Capital, Intellectual Capital Disclosure, Market Value, VAIC TM and Market to Book Value (MtBV)
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| Additional Information: | PENGARUH INTELLECTUAL CAPITAL DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP MARKET VALUE (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2008-2013) Oleh: Ira Dwi Pratiwi 5552101569 ABSTRAKSI Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital dan intellectual capital disclosure terhadap market value. Intellectual capital dalam penelitian ini diukur dengan Value Added Intellectual Coefficient (VAIC). Indeks yang digunakan untuk mengukur intellectual capital disclosure adalah klasifikasi framework Sveiby (1997). Rasio yang digunakan untuk mengukur market value adalah Market to Book Value Ratio (MtBV). Penelitian ini menggunakan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2008-2013 dengan total 174 sampel yang digunakan sebagai tahun observasi perusahaan. Model analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dengan menggunakan software SPSS versi 20.0. Berdasarkan hasil regresi linier berganda, studi ini menemukan bahwa intellectual capital dan intellectual capital disclosure berpengaruh positif terhadap market value. Kata kunci: Intellectual Capital, Intellectual Capital Disclosure, Market Value, VAIC TM dan Market to Book Value (MtBV) | |||||||||
| Uncontrolled Keywords: | Intellectual Capital, Intellectual Capital Disclosure, Market Value, VAIC TM and Market to Book Value (MtBV) Intellectual Capital, Intellectual Capital Disclosure, Market Value, VAIC TM dan Market to Book Value (MtBV) | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 25 Oct 2021 06:22 | |||||||||
| Last Modified: | 25 Oct 2021 06:22 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/2160 |
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