Laksana Tejasunarya, Jaka (2017) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA INDUSTRI INFORMATION AND COMMUNICATIONS TECHNOLOGY DI INDONESIA. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN.pdf Restricted to Registered users only Download (15MB) |
Abstract
The purpose of this research is to find out the influence of intellectual capital which is proxy with the Pulic Model of Value Added Intellectual Coefficient (VAIC) through three components include Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) to the company financial performance that is proxy with the Return On Assets (ROA), Return On Equity (ROE), Return On Investments (ROI) on the company’s Information and Communications Technology (ICT) in Indonesian. The population is ICT companies which are listed in Indonesian Stock Exchange (IDX). The sample collection technique has been determined by using purposive sampling and it is based on determined criteria therefore the samples are 15 ICT companies that publish financial statements for 6 consecutive years from 2010 to 2015. Multiple linier regressions with the SPSS application 2.1 versions are used in this research. The result of the research show that: (1) VACA, VAHU, STVA have been fix in predicting ROA, ROE, ROI. (2) VACA variable has significant influence to ROA, ROE, ROI in the positive direction. (3) VAHU variable has significant influence to ROA, ROE, ROI in the negative direction. (4) STVA variable has significant influence to ROA, ROE, ROI in the positive direction.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital yang di proksikan dengan model Pulic yaitu Value Added Intellectual Coefficient (VAIC™) melalui tiga komponennya meliputi Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) terhadap kinerja keuangan perusahaan yang diproksikan dengan Return On Assets (ROA), Return On Equity (ROE), Return On Investments (ROI) pada perusahaan Information and Communications Technology (ICT) di Indonesia. Populasi dalam penelitian ini adalah perusahaan ICT yang terdaftar di Bursa Efek Indonesia (BEI). Dalam penelitian ini, ditetapkan teknik pengambilan sampel dengan menggunakan purposive sampling, dan berdasarkan kriteria yang telah ditentukan maka jumlah sampel sebanyak 15 perusahaan ICT yang menerbitkan laporan keuangan selama 6 tahun berturut-turut dari tahun 2010 sampai 2015. Penelitian ini menggunakan analisis regresi linier berganda dengan aplikasi SPSS versi 21. Hasil penelitian menunjukkan bahwa: 1) VACA, VAHU, STVA telah fit dalam memprediksi ROA, ROE, ROI. 2) Variabel VACA berpengaruh signifikan terhadap ROA, ROE, ROI dengan arah positif. 3) Variabel VAHU berpengaruh signifikan terhadap ROA, ROE, ROI dengan arah negatif. 4) Variabel STVA berpengaruh signifikan terhadap ROA, ROE, ROI dengan arah positif. | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) | |||||||||
| Divisions: | 08-Pascasarjana 08-Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 22 Nov 2021 10:32 | |||||||||
| Last Modified: | 22 Nov 2021 10:32 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/8771 |
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