Search for collections on University of Merdeka Malang Repository

Pengaruh modal intelektual terhadap kinerja keuangan dan nilai perusahaan

Ajizah, Nur (2015) Pengaruh modal intelektual terhadap kinerja keuangan dan nilai perusahaan. Jurnal Bisnis dan Manajemen, 2 (2).

Full text not available from this repository.


The background of this research is in the 21st century, companies should not only pay attention to tangible assets , intangible assets is also an important factor that can drive the company to achieve a competitive advantage. One of the intangible asset is Intellectual Capital. Intellectual capital began to be considered since the SFAS No. 19 (revised 2000), then the presence of 6 Law in Indonesia, which mentions the components of intellectual capital as well as from the difference between market value and book value, which is a hidden value of the company, in which the hidden value is a measure that is not real in measuring intellectual capital. Intellectual capital is believed to be able to increase the Company's financial performance and value . This study aims to examine and explain the effect of Intellectual Capital for Financial Performance and Firm Value using analysis Partial Least Square (PLS). Intellectual capital is measured by three indicators : physical capital (VACA), human capital (VAHU) and structural capital (STVA), while financial performance is also measured by three indicators : Return on Assets (ROA), net interest margin (NI) and the Loan to deposit Ratio (LDR), as well as Firm Values measured by three indicators : Tobin 's q, Market to Book Value (MBV) and Price Earning Ratio (PER). The research sample is the Banking Companies Listed in Indonesia Stock Exchange (IDX) 2009-2013 which consists of 12 companies. The results showed that : First, Intellectual Capital significant effect on financial performance, both, Intellectual Capital significant effect on the firm value and third, financial performance significantly influence the firm value .

Item Type: Article
Additional Information: Nama : Nur Ajizah
Uncontrolled Keywords: Intellectual Capital, Financial Performance and Firm Value, Modal Intelektual, Kinerja Keuangan dan Nilai Perusahaan
Divisions: Fakultas Ilmu Sosial dan Politik > S1 Administrasi Publik
Depositing User: tassa Natassa Auditasi
Date Deposited: 31 Dec 2021 02:02
Last Modified: 31 Dec 2021 04:36

Actions (login required)

View Item View Item