Mega Wahyu Vebriany, Cicilia (2015) PENGARUH MODAL INTELEKTUAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR di BURSA EFEK INDONESIA 2009-2013. Other thesis, UPN ''VETERAN'' YOGYAKARTA.
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Abstract
This research of intellectual capital and profitability has been conducted
in many countries and in many aspects, but the research of intellectual capital
and profitability in Indonesia is limited. Results of previous research also has
many differences. This research aims to examine the effect of intellectual capital
and profitability on firm value in mining companies.
This research uses a model-Value Added Intellectual Pulic Coefficients
(VAICTM) with the calculate three individually proxy that is value added capital
employed (VACA), value added human capital (VAHU), and value added
structural capital (STVA) and profitability (ROE) on firm value in mining
companies as measured by Tobin’s Q.
The sample used is a mining company listed on Indonesia Stock Exchange
(BEI) in the period 2009-2013. The research Collecting data using purposive
sampling method. Data were obtained representing 70 observation. This research
used multiple linear regression to analyze the data.
The results showed that the value added capital employed (VACA), value
added human capital (VAHU), dan value added structural capital (STVA) does
not effect on the Tobin’s Q . While return on equity (ROE) effect on the Tobin’s Q.
Keywords: intellectual capital, VACA, VAHU, STVA, profitability, firm value,
Tobin’s Q.
Penelitian mengenai modal intelektual dan profitabilitas telah dilakukan di
banyak negara dan dalam banyak aspek, namun penelitian modal intelektual dan
profitabilitas di Indonesia masih terbatas. Hasil penelitian terdahulu juga memiliki
banyak perbedaan. Penelitian ini bertujuan untuk menguji pengaruh modal
intelektual dan profitabilitas terhadap nilai perusahaan pada perusahaan
pertambangan.
Penelitian ini menggunakan model Pulic-Value Added Intellectual
Coefficients (VAICTM) dalam menghitung tiga proksi secara terpisah yaitu value
added capital employed (VACA), value added human capital (VAHU), dan value
added structural capital (STVA) dan profitabilitas (ROE) terhadap nilai
perusahaan pada perusahaan pertambangan yang diukur dengan Tobin’s Q.
Sampel penelitian yang digunakan adalah perusahaan pertambangan yang
terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2009-2013. Pengumpulan
data penelitian menggunakan metode purposive sampling. Data yang diperolah
berjumlah 70 observasi. Penelitian ini menggunakan regresi linear berganda untuk
menganalisis data.
Hasil penelitian menunjukkan bahwa value added capital employed
(VACA), value added human capital (VAHU), dan value added structural capital
(STVA) tidak berpengaruh terhadap nilai perusahaan (Tobin’s Q). dan
profitabilitas yang diukur dengan return on equity (ROE) berpengaruh terhadap
nilai perusahaan (Tobin’s Q).
Kata Kunci: modal intelektual, VACA, VAHU, STVA, profitabilitas, return on
equity (ROE), nilai perusahaan (Tobin’s Q).
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HJ Public Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Erny Azyanti |
| Date Deposited: | 24 Jun 2016 03:09 |
| Last Modified: | 24 Jun 2016 03:09 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4420 |
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