?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+INTELLECTUAL+CAPITAL+SUMBERDAYA+MANUSIA%0D%0ATERHADAP+KINERJA+KEUANGAN%0D%0A(Studi+Pada+Perusahaan+Perbankan+yang+Terdaftar+di+Bursa+Efek+Indonesia%0D%0APeriode+2013-2015)&rft.creator=Rahmat+Adittiya+Romadhon%2C+1311031090&rft.subject=HF5601+Accounting&rft.description=Agar+perusahaan+dapat+bertahan%2C+perusahaan+harus+dengan+cepat+mengubah%0D%0Astrateginya+dari+bisnis+yang+didasarkan+pada+tenaga+kerja+(labor-+based+business)%0D%0Amenuju+knowledge+based+business+(bisnis+berdasarkan+pengetahuan)%2C+sehingga%0D%0Akarakteristik+utama+perusahaannya+menjadi+perusahaan+berbasis+ilmu%0D%0Apengetahuan.+Salah+satu+pendekatan+yang+digunakan+dalam+penilaian+adalah%0D%0Apengukuran+knowledge+asset+(aset+pengetahuan)+tersebut+adalah+Intellectual%0D%0ACapital+(selanjutnya+disingkat+IC)+yang+telah+menjadi+fokus+perhatian+dalam%0D%0Abidang+manajemen%2C+Penelitian+ini+menguji+tiga+elemen+dari+VAIC%E2%84%A2%0D%0A(VAHU%2CVACA%2Cdan+STVA)+apakah+berpengaruh+terhadap+kinerja+keuangan%0D%0Aperusahaan.+Data+diperoleh+dari+129+perusahaan+perbankan+di+Indonesia+yang%0D%0Asudah+go+publik+selama+tiga+periode+yaitu+tahun+2013+%E2%80%93+2015.+Jumlah+sampel%0D%0Ayang+di+gunakan+sebanyak+90+data+laporan+keuangan+pertahunan.+Temuan%0D%0Apenelitian+menunjukan+value+added+human+capital+(VAHU)%2C+Value+Added+Capital%0D%0AEmployed+(VACA)%2C+dan+Structural+Capital+Value+Added+(STVA)+sama-sama%0D%0Aberpengaruh+secara+signifikan+terhadap+Kinerja+Keuangan+Perusahan+di+tahun%0D%0A2013+hingga+2015.+Secara+simultan+ketiga+variable+bebas+VAIC%E2%84%A2+menunjukkan%0D%0Abahwa+terdapat+pengaruh+positif+terhadap+kinerja+keuangan+perusahaan+Cash+Flow%0D%0ARetrutn+on+Asset+(CFROA)%2C+selama+tiga+tahun+laporan+keuangan+pada+90%0D%0Aperusahaan+perbankan+yang+terdaftar+di+Bursa+Efek+Indonesia+(BEI).%0D%0AKata+kunci%3A+Intellectual+capital%2C+VAIC%E2%84%A2%2C+cash+flow+retrun+on+asset%2C+value+added%0D%0Ahuman+capital%2Cvalue+added+capital+employed%2C+dan+structural+capital+value%0D%0Aadded.%0D%0A%0D%0A%0D%0Aabstract%0D%0A%0D%0AEFFECT+OF+INTELLECTUAL+CAPITAL+HUMAN+RESOURCE+OF%0D%0AFINANCE+PERFORMANCE%0D%0A(Study+Empiris+on+Banking+Companies+Listed+Indonesia+stock+Exchange%0D%0APeriod+2013-2015)%0D%0ABy%0D%0ARahmat+Adittiya+Romadhon%0D%0AIn+order+for+companies+to+survive%2C+companies+must+quickly+change+its+strategy%0D%0Afrom+a+business+based+on+labor+(labor-based+business)+towards+knowledge+based%0D%0Abusiness+(a+business+based+on+knowledge)%2C+so+that+the+main+characteristics+of+the%0D%0Acompany+into+a+science-based+company.+One+approach+used+in+the+assessment+is%0D%0Athe+measurement+of+knowledge+assets+(knowledge+assets)+is+Intellectual+Capital%0D%0A(hereinafter+abbreviated+IC)+that+has+been+the+focus+of+attention+in+the+field+of%0D%0Amanagement%2C+this+study+tested+three+elements+of+VAIC+%E2%84%A2+(VAHU%2C+VACA%2C+and%0D%0ASTVA)+whether+affect+the+company's+financial+performance.+Data+obtained+from%0D%0A120+company+banks+in+Indonesians+that+have+gone+public+during+the+three-year%0D%0Aperiod+from+2013+to+2015.+The+number+of+samples+used+were+90+financial+annual%0D%0Areport.+The+study's+findings+indicate+value+added+human+capital+(VAHU)%2C+Value%0D%0AAdded+Capital+Employed+(VACA)%2C+end+Structural+Capital+Value+Added+(STVA)%2C%0D%0Ais+the+most+significant+indicator+to+explain+the+overall+construct+VAIC+%E2%84%A2%2C+and%0D%0Afinancial+performance+of+the+company+for+3+years.+Three+simultaneous%0D%0Aindependent+variables+VAIC+%E2%84%A2+shows+that+there+is+positive+on+the+company's%0D%0Afinancial+performance+Cash+Flow+Retrun+on+Assets+(CFROA)%2C+a+three-year%0D%0Afinancial+statements+at+the+ninety+company+banks+it+is+Registered+in+the%0D%0AIndonesian+Stock+exchange.%0D%0AKeywords%3A+Intellectual+capital%2C+VAIC%E2%84%A2%2C+cash+flow+retrun+on+asset%2C+value+added%0D%0Ahuman+capital%2Cvalue+added+capital+employed%2Cend+structural+capital+value+added.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2017-08-31&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28328%2F4%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28328%2F5%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F28328%2F6%2FSKRIPSI%2520FULL.pdf&rft.identifier=++Rahmat+Adittiya+Romadhon%2C+1311031090++(2017)+PENGARUH+INTELLECTUAL+CAPITAL+SUMBERDAYA+MANUSIA+TERHADAP+KINERJA+KEUANGAN+(Studi+Pada+Perusahaan+Perbankan+yang+Terdaftar+di+Bursa+Efek+Indonesia+Periode+2013-2015).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F28328%2F