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Peran Business Strategies Dalam Memoderasi Hubungan Antara Intellectual Capital Dan Financial Performance Pada Perusahaan LQ 45

The study is conducted with the purpose of acquiring empirical evidence related to the influence of intellectual capital (IC) in calculation of value added (VAICTM) and also each components of IC, there are capital employed efficiency Value Added of Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) toward the financial performance (ROA) of Business Strategics there are Asset Utilization Efficiency (AUE) and Premium Price Capability (PPC) as an moderating variable.
The data used in this study were obtained financial data from the financial statements of each company and a sample. The method of analysis is fixed effect analysis using multiple regression with SPSS version 23. The population used in this study is a LQ45 company listed on the Indonesia Stock Exchange in 2011-2015, with a total sample of 18 companies.
Based on this research, it was found that the variable Value Added of Capital Employed (VACA) and Value Added Human Capital (VAHU) have a significant effect on Return on Asset (ROA), while Structural Capital Value Added (STVA) has no significant effect on Return on Asset (ROA). The relationship of Intellectual capital (VAICTM) variable have a significant effet on the Return on Asset (ROA) through Asset Utilization Efficiency (AUE) and Premium Price Capability (PPC) as an moderating variable.

Keywords : Intellectual Capital, Value Added Intellectual Coefficient (VAICTM), Financial Performance, Business Strategies

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 216 (0012)
10 07. 216 (0012)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 216 (0012)
Penerbit
Pekanbaru : Universitas Riau – Pasca Sarjana – Magister Akuntansi.,
Deskripsi Fisik
xvi, 170 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 216 (0012)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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