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) |
|---|---|
| Subjek: | H Social Sciences > HJ Public Finance |
| Divisions: | x. 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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