Primadhani, Muhammad Rizky Verdy (2015) PENGARUH INTELLECTUAL CAPITAL DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2010-2013. Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK
This research of intellectual capital and capital structure has been conducted in
many countries and in many aspects, but the research of intellectual capital and capital
structure in Indonesia is limited. Results of previous research also has many differences.
This research aims to examine the effect of intellectual capital and capital structure on
profitability in mining companies. This research uses a model-Value Added Intellectual
Pulic Coefficients (VAIC
TM
) 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 capit al structure (DER) on profitability in mining
companies as measured by return on equity (ROE). The sample used is a mining
company listed on Indonesia Stock Exchange (BEI) in the period 2010-2013. The
research Collecting data using purposive sampling method. Data were obtained
representing 80 observation. This research used multiple linear regression to analyze the
data. The results showed that the value added of structural capital (STVA) does not effect
on the return on equity (ROE). While value added capital employed (VACA), value
added human capital (VAHU) and capital structure with the proxy (DER) effect on the
return on equty (ROE).
Keywords: intellectual capital, VACA, VAHU, STVA, capital structure, profitability,
return on equity (ROE).
| 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: | 26 Sep 2016 03:32 |
| Last Modified: | 26 Sep 2016 03:32 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/6701 |
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