PENGARUH INTELLECTUAL CAPITAL TERHADAP ECONOMIC VALUE ADDED PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013
Abstract: The research purpose
to analyze the influence of Intellectual Capital as measured by Value
Added Intellectual Coefficient
(VAIC) to Economic
Value Added on banking
companies listed on
Indonesian Stock Exchange
during 2011-2013. The research approach is quantitative
approach. The results of this study indicate that Intellectual Capital
influence to Economic
Value Added. Based
on analyze and discussion, the
conclusion of banking
companies from 2011 until
2013 had been optimal to allocate third component of
Intellectual Capital in the form of allocate human resources and structural so
that provide positive contribution in an effort companies to get Economic Value
Added.
Keywords: Intellectual
Capital, Value Added
Intellectual Coefficient (VAIC), Financial Performance of Banking
Companies, Economic Value Added
Penulis: Fika Shelviana Restu
Poetri
Kode Jurnal: jpakuntansidd150002
