CD Skripsi

Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2009-2011

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This study aims to examine the effect of intellectual capital consist of physical capital, human capital, and structural capital to financial performancent consist Return on Assets (ROA), Assets Turnover (ATO), Growth to Revenue (G/R), dan Earning per Share (EPS) on manufakture firm have register in Indonesian Stoke Exchange (IDX).
This study uses secondary data. The tecnic uses purposive sampling. From 173 firms just 29 firm, because it has complete financial report 2009-2011. This study uses multiple regretion tecnic analysis with SPSS 19,0.
The findings of this study show that value creation efficiency of capital employed (VACA) not effect on financial performance, value creation efficiency of human capital (VAHU) dan value creation efficiency of structural capital (STVA) effect on financial performance, and effect simultan between value added intellectual capital (VAICTM) consist of value creation efficiency of capital employed (VACA), value creation efficiency of human capital (VAHU) dan value creation efficiency of structural capital (STVA) have effect with manufakture firm’s financial performance.
Keyword: intellectual capital and corporate financial performance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03.113 (0236)

Penerbit

Pekanbaru : Universitas Riau - FEKON - Akuntansi., 2013

Deskripsi Fisik

vii, 56 hlm.;ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03.113 (0236)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

Dewa

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