ANALISIS PENGARUH INTELLECTUAL CAPITAL DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PENERIMA PENGHARGAAN INDONESIAN MAKE STUDY TAHUN 2011-2014
Abstract: The purpose of this
study was to analyze the relationship and the influence of Value Added
Intellectual coëficient (VAIC) and Structure of capital as measured by Debt to
Equity Ratio (DER) at the company's financial performance award-winning
Indonesian MAKE Study on financial performance as measured by ROE. IC analysis
and structure aims to provide inputs for financial managers to improve
financial performance through investing Intellectual Capital and efficient
capital structure management. The data used in this study were taken from the
12 award-winning companies in Indonesia Indonesian MAKE Study during 2011-2014.
This empirical study using purposive sampling technique and linear regression
analysis results indicate that the Intellectual coëficient no significant
negative effect and Debt to Equity is not significant positive effect on the
financial performance of the company.
Keywords: Intellectual
Capital, Value Added Intellectual coëficient (VAIC), Capital Structure, Debt to
Equty Ratio (DER), ROE, and Indonesian MAKE Study
Penulis: RONI YANWARI, Susi
Handayani
Kode Jurnal: jpakuntansidd150637
