Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Perusahaan Dengan Model VAIC (Studi Analisis Bank di Indonesia)

Cinthiani, Indah and , Imronudin, S.E., M.Si., Ph.D. (2018) Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Perusahaan Dengan Model VAIC (Studi Analisis Bank di Indonesia). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

To make a profit a company depends not only on total assets, the importance of intangible asset valuation needs to be done to increase revenue and increase the profit of the company and utilize resources that have not been organized optimally. Development of the management of tangible assets and intangible assets can be done with the assessment of intellectual capital. Intellectual capital can be measured by the VAIC model indicator where VAIC is a calculation of the three performance of HCE, SCE and CEE. This study aims to examine the effect of the performance of VAIC, HCE, SCE and CEE on the profitability of companies proxyed by ROA. Observation data is a banking company registered in IDX with sampling by purposive sampling and determined sample amounted to 36 banks. The data used in the form of annual financial statements as of December 31, 2016 which can be downloaded on the website www.idx.co.id. The results showed that the performance of VAIC and SCE have significant influence on ROA, while the performance of HCE and CEE has no significant effect on ROA. This shows that banking companies are more efficient in utilizing structural capital.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	intangible assets, intellectual capital, ROA, VAIC
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	INDAH CINTHIANI
Date Deposited:	09 Feb 2018 08:04
Last Modified:	09 Feb 2018 08:04
URI:	http://eprints.ums.ac.id/id/eprint/59951

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