FEBRIANINGTYAS, LISA (2015) PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS, PRODUKTIFITAS, DAN NILAI PASAR (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRACT The purpose of This study is to analyze the effect of intellectual capital on profitability (ROA), productivity (ATO) and market value (MBV) in Manufacturing companies listed on the Stock Exchange. Intellectual capital is usually measured using Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Strucutural Capital Value Added (STVA). The population in this study is 151perusahaan in 2011-2013. Sampling was done by using purposive sampling technique. Based on the purpose of sampling, obtained a sample of 35 companies. The analytical method used is the Multiple Linear Regression Analysis. The results showed that simultaneously there is an influence on profitability (ROA), productivity (ATO) and market value (MBV). Partially physical variable capital (VACA) and capital structure (STVA) effect on profitability (ROA) in the first model, the variable physical capital (VACA) effect on productivity (ATO) and market value (MBV). But variable capital structure (STVA ) and human capital (VAHU) does not affect the on productivity (ATO) and market value (MBV). Keywords : intellectual capital , profitability ( ROA ) , productivity ( ATO ) the market value of the company ( MBV ) ABSTRACT Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap profitabilitas (ROA), produktifitas (ATO) dan nilai pasar (MBV) pada perusahaan Manufaktur yang terdaftar di BEI. Intellectual capital biasanya diukur dengan menggunakan Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) dan Strucutural Capital Value Added (STVA). Populasi dalam penelitian ini adalah 151perusahaan pada tahun 2011-2013. Pengambilan sampel dilakukan dengan menggunakan teknik purpose sampling. Berdasarkan purpose sampling, diperoleh sampel sebanyak 35 perusahaan. Metode analisis yang digunakan adalah Analisis Regresi Linier Berganda. Hasil penelitian menunjukan bahwa secara simultan terdapat pengaruh terhadap profitabilitas (ROA), produktifitas (ATO) dan nilai pasar (MBV). Secara parsial variabel physical capital (VACA) dan structure capital (STVA) berpengaruh terhadap profitabilitas (ROA) di model pertama, variabel physical capital (VACA) berpengaruh terhadap produktifitas (ATO) dan nilai pasar (MBV). Namun variabel structure capital (STVA) dan human capital (VAHU) tidak berpengaruh terhadap terhadap produktifitas (ATO) dan nilai pasar (MBV). Kata Kunci: intellectual capital, Profitabilitas (ROA), produktifitas (ATO) nilai pasar perusahaan (MBV)
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 24 Jun 2016 04:00 |
| Last Modified: | 24 Jun 2016 04:00 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4427 |
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