PENGARUH MODAL INTELEKTUAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

Anugerah A.S, Widya (2016) PENGARUH MODAL INTELEKTUAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN. Other thesis, UPN "Veteran" Yogyakarta.

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LEMBAR PENGESAHAN.pdf

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh modal intelektual dan profitabilitas terhadap nilai perusahaan di perusahaan manufaktur. Penelitian ini variabel Modal Intelektual menggunakan model Pulic Value Added Intellectual Coefficients (VAICTM) dan kinerja keuangan perusahaan diukur dengan proksi Return on Equity (ROE). Sedangkan Nilai perusahaan diukur dengan harga nilai pasar saham (Rasio Tobin’sQ). Penelitian ini menggunakan data sekunder yaitu perusahaan pada kategori manufaktur yang tercatat di Bursa Efek Indonesia. Sampel yang digunakan sebanyak 142 perusahaan pada kategori manufaktur dengan periode tahun 2012-2014 melalui metode purposive sampling. Alat analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik dan analisis regresi berganda Hasil penelitian menunjukkan bahwa variabel Modal Intelektual dan profitabilitas berpengaruh terhadap nilai perusahaan. Kata kunci: modal intelektual, nilai perusahaan, kinerja keuangan ABSTRACT This study aimed to examine the effect of intellectual capital and the profitability of the company's value in a manufacturing company. This study uses a model of Intellectual Capital variable Pulic Value Added Intellectual Coefficients ( VAICTM ) and the company's financial performance is measured by a proxy Return on Equity ( ROE ) . While the value of companies measured by the price of the stock market value ( ratio Tobin'sQ ) ,. This study uses secondary data that companies in manufacturing category listed in Indonesia Stock Exchange . Samples are 142 companies in the manufacturing category with the period from 2012 to 2014 through random sampling method . Data analysis tool used in this study is the classical assumption test and multiple regression analysis The results showed that the variables of Intellectual Capital and profitability affect the value of the company . Keywords : intellectual capital , the value of the company 's financial performance

Item Type: Thesis (Other)
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Basir Umaryadi
Date Deposited: 02 May 2016 03:38
Last Modified: 02 May 2016 03:38
URI: http://eprints.upnyk.ac.id/id/eprint/11

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