DETAIL KOLEKSI

Pengaruh intellectual capital dan traditional accounting measuring of efficiency terhadap evaluasi nilai perusahaan properti yang terdaftar di Bursa Efek Indonesia (BEI)


Oleh : Lusiana Irish

Info Katalog

Nomor Panggil : 2015_TA_MJ_022115004

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2015

Pembimbing 1 : Catur Rahayu

Subyek : Capital employed efficiency;Financial management

Kata Kunci : capital employed efficiency, firm leverage, firm size, human capital efficiency


File Repositori
No. Nama File Ukuran (KB) Status
1. 2015_TA_MJ_022115004-Daftar-Pustaka.pdf 3413.54
2. 2015_TA_MJ_022115004-Bab-5.pdf 3405
3. 2015_TA_MJ_022115004-Bab-4.pdf 3724.85
4. 2015_TA_MJ_022115004-Bab-3.pdf 3899.54
5. 2015_TA_MJ_022115004-Bab-2.pdf 3505.12
6. 2015_TA_MJ_022115004-Bab-1.pdf 3475.75
7. 2015_TA_MJ_022115004-Lampiran.pdf 6065.46
8. 2015_TA_MJ_022115004-Halaman-Judul.pdf 30836.54

P Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital danpengukuran keuangan tradisional terhadap nilai perusahaan. Sampel yang digunakandalam penelitian ini adalah 31 perusahaan properti yang terdaftar di Bursa EfekIndonesia (BEI) periode 2009 hingga 2013. Variabel dependen dalam penelitian iniadalah Intangibility Ratio dengan variabel intervening, yaituReturn on InvestedCapital. Sedangkan variabel independennya adalah Intellectual Capitalyang diukurantara lain dengan Value Added Intellectual Coefficient, Human Capital Efficiency,Structural Capital Efficiency, Capital Employed Efficiency dan Profit Margin,FirmSize dan Firm Leverage. Penelitian ini menggunakan metode analisis regresi linier .Hasil Penelitian ini menunjukkan bahwa tidak terdapat pengaruh intellectualcapital, Value Added Intellectual Coefficient, Human Capital Efficiency, StructuralCapital Efficiency, Capital Employed Efficiency terhadap intangibility ratio danfinancial performance. Sedangkan ROIC dan Profit Margin tidak berpengaruhterhadap nilai perusahaan yang diukur dengan intangibiliy ratio.

T This researchingaims to find the impact of intellectual capital and traditional financemeasurement to firm value. Sample that used in this reasearch is 31 real estate firmshad listed on Indonesia Stock Excahnge (ISE) in the period 2009 to 2013. Dependentvariables are Intangibility Ratio with Return on Invested Capital as interveningvariable. For independent variables in this reasearch is Intellectual Capitalasmeasured byValue Added Intellectual Coefficient, Human Capital Efficiency,Structural Capital Efficiency, Capital Employed Efficiency and Profit Margin , firmsize and firm leverage. Research using linier regression.The Result showed that there isno influence betweenthe compenent ofintellectual capital, Value Added Intellectual Coefficient, Human Capital Efficiency,Structural Capital Efficiency, Capital Employed Efficiency to intangibility ratio andfinancial performance. Whereas there is no impact between ROIC and Profit Marginto firm value that use intangibility ratio as a measuring.

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