Nawangsari, Dian and , Dr. Fatchan Achyani, SE, M.Si. (2016) Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Dengan Strategi Sebagai Pemoderasi(Studi Empiris pada Perusahaan Perbankan di BEI Periode 2012-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The purpose of this research is to analyse the influence of intellectual capital consisting of human capital efficiency (HCE), structural capital efficiency (SCE), the capital employee efficiency (CEE) against the performance of the company’s finances banking (return on asset-ROA) with a strategy price premium capability (PPC) as moderating. Data from this study were obatained from annual reports of banking companies drawn from the Indonesia Stok Exchange (IDX). The population of this study is banking companies listed on the Indonesia Stok Exchange during the years 2012-2014 for 82 companies. Determination of the sample using purposie sampling method. This result of this study indicate there is association between capital employeed efficiency (CEE), price premium capability (PPC), price premium capability with structural capital efficiency (PPC_SCE) to return on asset (ROA), but have no association between human capital efficiency (HCE), structural capital efficiency (SCE), price premium capability with human capital efficiency (PPC_HCE), price premium capability with capital employee efficiency (PPC_CEE) to return on asset (ROA).
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | human capital efficiency (HCE), structural capital efficiency (SCE), capital employee efficiency (CEE), price premium capability (PPC), return on asset (ROA) |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | DIAN NAWANGSARI |
| Date Deposited: | 03 May 2016 04:28 |
| Last Modified: | 09 Dec 2016 10:43 |
| URI: | http://eprints.ums.ac.id/id/eprint/43356 |
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