PENGARUH INTELLECTUAL CAPITAL DAN PENGUNGKAPANNYA TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN FARMASI DI BEI)
ABSTRACT: Intellectual capital
is an intangible asset used to improve corporate performance and corporate
value creation. Disclosure of intellectual capital is a report issued by a
company to give information for those
who are not involved directly in the company. The purpose of this research are to examine
the effect of intellectual capital and
disclosure of intellectual capital on firm value in the
pharmaceutical company listed on the
Indonesia Stock Exchange (BEI). This research used
independent variables of
intellectual capital and
disclosure of intellectual
capital and the
dependent variable is firm
value. The sampling
method used is
the census since
the population is
the sample, which
are 9 companies as the sample.
This research was conducted in the period 2006-2010. Analysis of the data used
is multiple linear regression with
hypotheses testing of
statistic F and
t tests. The
results of this
research showed that
(1) intellectual capital have
a significant positive
effect on firm
value that suggest
that intellectual capital
is a power source of companies to compete in
achieving competitive advantage and increase market perceptions of firm value,
and (2) disclosure of
intellectual capital have
a significant positive
effect on firm
value that suggest
that disclosure of intellectual capital becomes the key for
value creation.
Keywords: Intellectual Capital, Disclosure Of Intellectual
Capital, Firm Value
Penulis: JESSIKA OKTAVIA S.
JACUB
Kode Jurnal: jpakuntansidd120038
