PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013

Setyarti, Dian (2015) PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

The Effect of Intellectual Capital on Financial Performance Company on Manufacturing Companies Sub Sector Food and Beverage listed on Indonesia Stock Exchange period 2009-2013. Dian Setyarti, 2015 (xvi + 61 halaman) E-mail: dian.setyarti@yahoo.co.id This research purposed to empirically examine the influence of Intellectual Capital on Financial Performance Company measured by Return on Equity (ROE). Data obtained in this research is secondary data from Indonesia Stock Exchange period 2009-2013. Model measurement used in this research was Pulic’s Model, which is per component Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA). Analysis used was multiple linear regressions with VACA, VAHU and STVA. Hypothesis test results from F test explain that Intellectual Capital (VACA, VAHU and STVA) simultaneously had significant influence on ROE. While t test explain VACA and STVA partially had significant influence on ROE, and VAHU partially had no influence on ROE. VACA and STVA dominantly influence on ROE.

Item Type: Thesis (Other)
Uncontrolled Keywords: VACA (Value Added Capital Employed), VAHU (Value Added Human Capital), STVA (Structural Capital Value Added), ROE (Return on Equity).
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Undergraduate Theses
Depositing User: Mr Bambang Anthony
Date Deposited: 01 Mar 2016 02:39
Last Modified: 01 Mar 2016 02:39
URI: http://eprints.polsri.ac.id/id/eprint/2672

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