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) |
|---|---|
| Subjek: | H Social Sciences > HF Commerce |
| Divisions: | x. 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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