PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN (Studi Pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010-2014)
ABSTRACT: This research
si to investigate
the influence of
intellectual capital on the financial performance and market value of the
company . this study also analyze the influence between the component
of intellectual capital.
this study uses
a component of
intellectual capital as independent variable, which consists of
innovation capital, process capital, human capital, and relational capital.
whereas, the the
financial performance and
market value of
the company used in this study as
dependent variable. The companies listed on the indonesian stock exchange (idx)
in the period between the years
2010-2014 is used
as study samples.
data was collected
using purposive sampling method. based on these criteria then
as many as 10 companies chosen as samples in this study. the analytical tool
used was partial least square (pls). The
result show (1)
innovation capital and
process capital ade
signficant effect on relational
capital, (2) innovation
capital has possitive
effect on human
capital, (3) human capital has no effect to customer
capital and market value, but it has positive effect on financial performance of
company, (4) custmoer
capital has no
effect to financial
performance and market value of
company, (5) financial performance has significant effect to market value of the
company.
Keywords: Intellectual
capital, financial performance, market value of company, Partial Least Square
(PLS)
Penulis: Moch. Saifulloh
Kode Jurnal: jpakuntansidd150588
