مبل راحتی صندلی مدیریتی صندلی اداری میز اداری وبلاگدهی گن لاغری بازی اندروید تبلیغات کلیکی آموزش زبان انگلیسی پاراگلایدر مارکت اندروید خرید بلیط هواپیما دانلود آهنگ جدید آهنگ جدید آهنگ پروتز سینه پروتز باسن پروتز لب میز تلویزیون

Pengaruh Intellectual Capital terhadap Kinerja Keuangan dan Nilai Pasar Perusahaan

Melinda Haryanto, Henny Henny

Abstract


The objective of this study was to investigate influence of firm’s
intellectual capital on their financial performance and market value. The
objects of this paper are manufacturing industries listed at the Indonesian
Stock Exchange period 2007 to 2008. By using 41 companies sample using
purposive sampling method. This study used simple regression to examine
the influence intellectual capital (Value added intellectual capital (VAIC)) to
financial performances and company market value. To examine the influence
of three component of intellectual capital (capital employed efficiency
(VACA), human capital efficiency (VAHU) and structural capital efficiency
(STVA) to financial performances and company market value, this study uses
multiple regression. The results showed that only VAHU has significant
influence to company market value and only STVA has significant influence
to financial performance.

Keywords: Intelectual Capital, Financial Performance, Market Value, capital
employed efficiency, human capital efficiency and structural
capital efficiency


References



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