?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+INTELLECUAL+CAPITAL+TERHADAP+KINERJA+KEUANGAN%0D%0ADAN+NILAI+PASAR%0D%0A(Studi+Empiris+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek%0D%0AIndonesia+pada+Tahun+2010-2014)&rft.creator=SINTA+RUSTIA+PURNAMA+%2C+1111031104&rft.subject=HB+Economic+Theory&rft.description=Penelitian+ini+bertujuan+untuk+menemukan+bukti+empiris+tentang+pengaruh+modal%0D%0Aintelektual+(intellectual+capital)+terhadap+kinerja+keuangan+perusahaan+dan+nilai%0D%0Apasar.+Variabel+independen+yang+digunakan+dalam+penelitian+ini+adalah%0D%0Aintellectual+capital+yang+diukur+dengan+menggunakan+modified+value+added%0D%0Aintellectual+coefficient+(MVAIC)+yang+dikembangkan+oleh+Ulum+(2014).+MVAIC%0D%0Amerupakan+modifikasi+dari+model+Pulic+(1998)+yaitu+value+added+intellectual%0D%0Acoefficiency+dengan+penambahan+relational+capital+efficiency+(RCE)+sebagai%0D%0Akomponennya.+Variabel+dependen+yang+digunakan+dalam+penelitian+ini+adalah%0D%0Akinerja+keuangan+yang+diukur+dengan+menggunakan+return+on+investment+(ROI)%2C%0D%0Asedangkan+nilai+pasar+menggunakan+price+to+book+value+(PBV).%0D%0AMetode+pengambilan+sampel+yang+digunakan+dalam+penelitian+ini+adalah+metode%0D%0Apurposive+sampling+dan+diperoleh+sampel+penelitian+sebanyak+130+perusahaan%0D%0Amanufaktur+sebagai+item+observasi+yang+terdaftar+di+Bursa+Efek+Indonesia+selama%0D%0Aperiode+2010-2014.+Data+dianalisis+menggunakan+regresi+linier+sederhana+dengan%0D%0Asoftware+SPSS+21.+Hasil+penelitian+ini+menunjukan+bahwa+variabel+intellectual%0D%0Acapital+(MVAIC)+berpengaruh+positif+dan+signifikan+terhadap+kinerja+keuangan%0D%0A(ROI).+Variabel+intellectual+capital+(MVAIC)+berpengaruh+positif+dan+signifikan%0D%0Aterhadap+nilai+pasar+(PBV).%0D%0AKata+Kunci+%3A+Intellectual+Capital%2C+Kinerja+Keuangan%2C+Nilai+Pasar%2C+Return+on%0D%0AInvestment%2C+Price+to+Book+Value%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThe+purpose+of+this+research+is+to+investigate+empirically+the+impact+of+intellectual%0D%0Acapital+to+financial+performance+and+market+value.+The+independent+variable%0D%0Aapplied+in+this+research+was+the+intellectual+capital+which+was+measured+by%0D%0Amodified+value+added+intellectual+coefficient+(MVAIC)+that+was+developed+by%0D%0AUlum+(2014).+M-VAIC+is+a+comprehensive+measure+of+IC+based+on+VAIC+model%0D%0Athat+was+developed+by+Pulic+(1998).+MVAIC+model+added+relational+capital%0D%0Aeffieciency+(RCE)+as+the+component.+The+dependent+variable+in+this+research+was%0D%0Afinancial+performance+is+measured+by+using+return+on+investment+(ROI)%2C+while%0D%0Amarket+value+is+measured+by+usingprice+to+book+value+(PBV)%0D%0AThe+sample+method+in+this+research+is+purposive+sampling+method+and+the%0D%0Asamples+are+130+manufacture+companies+as+the+item+of+observations+that+were%0D%0Ataken+from+annual+reports+listed+on+the+Indonesia+Stock+Exchange+in+2010-2014.%0D%0AData+analysis+tools+used+linier+simple+regression+with+SPSS+21+as+the+software%0D%0Aprogram.+The+results+of+this+research+showed+that+intellectual+capital+has+positive%0D%0Aand+significant+effect+to+the+financial+performance+and+intellectual+capital+has%0D%0Apositive+and+significant+effect+to+the+market+value.%0D%0AKeywords%3A+Financial+Performance%2C+Intellectual+Capital%2C+Market+Value%2C+Price+to%0D%0ABook+Value%2C+Return+on+Investment&rft.publisher=UNIVERSITAS+LAMPUNG&rft.date=2016-03-08&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F21763%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F21763%2F19%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F21763%2F20%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++SINTA+RUSTIA+PURNAMA+%2C+1111031104++(2016)+PENGARUH+INTELLECUAL+CAPITAL+TERHADAP+KINERJA+KEUANGAN+DAN+NILAI+PASAR+(Studi+Empiris+pada+Perusahaan+Manufaktur+yang+Terdaftar+di+Bursa+Efek+Indonesia+pada+Tahun+2010-2014).++UNIVERSITAS+LAMPUNG%2C+FAKULTAS+EKONOMI+DAN+BISNIS+.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F21763%2F