PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR HIGH-IC DAN LOW-IC YANG TERDAFTAR DI BURSA EFEK INDONESIA

Imam Subrata, 0611031059 (2014) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR HIGH-IC DAN LOW-IC YANG TERDAFTAR DI BURSA EFEK INDONESIA. Fakultas Ekonomi dan Bisnis, Universitas Lampung.

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Abstrak

ABSTRAK Penelitian ini bertujuan untuk menyediakan bukti empiris pengaruh intellectual capital terhadap kinerja keuangan pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2010-2012 dan dikelompokkan berdasarkan intensitas intellectual capital. Selain itu penelitian ini bertujuan untuk mengetahui pengaruh pengelompokan perusahaan berdasarkan intensitas IC terhadap kinerja perusahaan. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling. Berdasarkan kriteria yang ada, maka didapat 160 perusahaan yang menjadi sampel penelitian. Kemudian, pengujian hipotesis dilakukan dengan menggunakan analisis regresi linear berganda yang sebelumnya dilakukan uji asumsi klasik terlebih dahulu. Hasil penelitian menunjukkan bahwa terdapat pengaruh antara variabel independen yaitu kinerja modal intelektual (VAIC) terhadap variabel dependen yaitu kinerja keuangan (ROA) dan tidak terdapat perbedaan nilai intellectual capital antara perusahaan High-IC dan Low-IC. ABSTRACT This study aims to provide empirical evidence of the effect intellectual capital on financial performance in manufacturing companies listed in Indonesia Stock Exchange during 2010-2012 period and grouped based on the intensity of intellectual capital. In addition, this study aims to determine the effect of grouping companies based on the intensity of the IC to company performance. The sample in this study was obtained by using purposive sampling method. Based on the criteria, then obtained a sample of 160 companies research. Then, hypothesis testing is done by using multiple linear regression analysis previously performed classical assumption first. The results showed that there are significant between the independent variables of intellectual capital performance (VAIC) the dependent variable is financial performance (ROA) and there is no difference the value of intellectual capital between High-IC and Low-IC company.

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HF Commerce
H Ilmu Sosial = Social Sciences > HJ Public Finance
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 962243 . Digilib
Date Deposited: 22 Oct 2014 06:15
Last Modified: 14 Mar 2015 03:42
URI: http://digilib.unila.ac.id/id/eprint/4245

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