Analisis Value Added sebagai Indikator Intellectual Capital dan Pengaruhnya terhadap Kinerja Perusahaan

Saputri, Ria (2016) Analisis Value Added sebagai Indikator Intellectual Capital dan Pengaruhnya terhadap Kinerja Perusahaan. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study is to analyse the role of value added (VA) especially the value added of intellectual capital coefficient (VAIN) and value added capital employed coefficient (VACA) as an indicator of intellectual capital (IC). By using The Pulic Model (Value Added Intellectual Coefficient – VAIC™) as the measure of IC and its effect to the firm’s economic (OIS) on financial sector companies. Data from this study were obtained from financial statements and annual reports of financial sector companies drawn in Indonesian Bursary Effect (BEI) in 2013.The number of sample are 31 firms in financial sector companies, which use purposive sampling method, means a method of sampling that take the object with specific criteria. The data is obtain from the financial statements and the resume of firms’ productivity that published by Indonesian Bursary Effect (BEI). The analysis instrument is multiple regression analysis which use SPSS21 software. The finding of data analysis or regression shows that the value added of intellectual capital (VAIN) do not affect on the firm’s economic (OIS) but the valueadded capital employed (VACA) has a affect on the firm’s economic (OIS). Keywords:, VAIN, VACA, the firm’s economic (OIS).

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Kata kunci: VAIN, VACA, kinerja ekonomi (OIS).
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	RIA SAPUTRI
Date Deposited:	16 Feb 2016 08:31
Last Modified:	16 Feb 2016 08:31
URI:	http://eprints.ums.ac.id/id/eprint/41693

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