Pengaruh Intellectual Capital terhadap Kinerja Keuangan dan Nilai Pasar Perusahaan
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
Penulis: Melinda Haryanto,
Henny
Kode Jurnal: jpmanajemendd130745
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