ALAYUBI, SHOLAHUDDIN (2015) PENGARUH MODAL INTELEKTUAL DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Jasa Transportasi yang Terdaftar di Bursa Efek Indonesia). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK Penelitian ini dilakukan untuk menguji pengaruh , modal intelektual, dan solvabilitas terhadap nilai perusahaan. Dalam penelitian ini pengukuran modal intelektual dilihat dari tiga komponen utama dari value added intellectual capital (VAIC), yaitu value added capital employed (VACA), value added human capital (VAHU), dan value added structural capital (STVA), dan solvabilitas diukur dengan menggunakan debt to equity ratio (DER). Nilai peusahaan diukur dengan price to book value (PBV). Populasi pada penelitian ini ada 29 perusahaan jasa transportasi yang terdaftar di Bursa Efek Indonesia tahun 2009-2013. Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 40 perusahaan. Hasil pengujian terhadap 40 sampel perusahaan jasa transportasi yang terdaftar di BEI selama tahun 2010-2012 menunjukkan bahwa VACA dan DER yang digunakan dalam penelitian ini tidak mempunyai pengaruh yang signifikan terhadap manajemen laba. Sedangkan VAHU dan STVA mempunyai pengaruh yang signifikan terhadap nilai perusahaan. Katakunci: value added intellectual capital, value added capital employed, value added human capital, value added structural capital, debt to equity ratio, price to book value. ABSTRACT This study was conducted to examine the influence, intellectual capital, and solvency of the company's value. In this research, intellectual capital measurement views of the three main components of value added intellectual capital (VAIC), ie value added capital employed (VACA), value added human capital (VAHU), and the value added of structural capital (STVA), and solvency measured by using debt to equity ratio (DER). Vendor Value measured by priceto-book value (PBV). The population in this study there are 29 transportation services company listed in Indonesia Stock Exchange in 2009-2013. Based on purposive sampling method, the sample obtained by 40 companies. The results of tests on 40 samples of transportation services company listed on the Stock Exchange during 2010-2012 showed that VACA and DER are used in this study did not have a significant effect on earnings management. While VAHU and STVA have a significant impact on the value of the company. Keywords : value added intellectual capital, value added capital employed, value added human capital, value added structural capital, debt to equity ratio, price to book value.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HF Commerce |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 21 Sep 2016 03:54 |
| Last Modified: | 21 Sep 2016 03:54 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/6549 |
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