?url_ver=Z39.88-2004&rft_id=1411031032&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALYSIS+OF+VALUE+RELEVANCE+OF+INTELLECTUAL+CAPITAL%0D%0ADISCLOSURE+(An+Empirical+Study+on+Bank+Listed+in+Banking+Indonesia%0D%0AYear+2012-2016)&rft.creator=DHISSA+MIRANTHI+ARNIS+%2C+1411031032&rft.subject=HG+Finance&rft.description=This+research+aims+to+examine+whether+the+disclosure+of+IC+information%0D%0Aconducted+by+the+company+in+the+annual+report+has+value+relevance.+The+research%0D%0Adependent+variable+is+PRICE.+The+independent+variables+in+this+research+are%0D%0Aintellectual+capital+disclosure+index+(ICDI)+obtained+using+Li's+approach.+et.+al.%0D%0A(2012)+which+consists+of+61+items+of+IC+information%2C+net+income+(NI)%2C+and+book%0D%0Avalue+of+equity+(BVE).+The+research+sample+is+a+banking+sector+company+listed+on%0D%0Athe+Indonesia+Stock+Exchange+(BEI)+of+the+year+2012+through+2016+using+annual%0D%0Areport.%0D%0AThe+result+of+hypothesis+testing+with+regression+analysis+using+SPSS+23%0D%0Aapplication+shows+that+ICDI+coefficient+is+not+have+positive+influence+to+stock%0D%0Aprice.+But+if+it+is+divided+into+3+components+it+can+be+seen+that+Human+Capital%0D%0ADisclosure+Index+(HCDI)+has+a+positive+effect+on+stock+price+although+Structural%0D%0ACapital+Disclosure+Index+(SCDI)+and+Customer+Capital+Disclosure+Index+(CCDI)%0D%0Ahave+no+effect+on+stock+price.+This+shows+that+not+all+information+about%0D%0Aintellectual+capital+has+value+relevance.+This+study+has+several+limitations%2C+this%0D%0Aresearch+is+only+done+on+the+banking+sector+that+has+been+recognized+by+several%0D%0Astudies+have+an+intensive+IC.+This+study+does+not+examine+the+other+companies'%0D%0Asectors+whether+they+have+IC+intensive+or+not.+Subsequent+research+is+suggested+to%0D%0Atest+the+value+relevance+of+corporate+IC+information+in+the+sector+of+IC+intensive%0D%0Aas+well+as+on+sector+which+IC+is+not+intensive%2C+so+the+result+will+be+more%0D%0Acomprehensive.%0D%0AKey+Words%3A+Intellectual+Capital%2C+IC+information%2C+Value+Relevance.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2018-04-16&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31232%2F1%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31232%2F15%2FUNDERGRADUATE%2520THESIS%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F31232%2F16%2FUNDERGRADUATE%2520THESIS%2520WITHOUT%2520DISCUSSIN%2520CHAPTER.pdf&rft.identifier=++DHISSA+MIRANTHI+ARNIS+%2C+1411031032++(2018)+ANALYSIS+OF+VALUE+RELEVANCE+OF+INTELLECTUAL+CAPITAL+DISCLOSURE+(An+Empirical+Study+on+Bank+Listed+in+Banking+Indonesia+Year+2012-2016).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F31232%2F