Image of Pengaruh Mediasi Premium Price Capability (Ppc) Terhadap Hubungan Antara Modal Intelektual Dan Kinerja Keuangan (Studi Empiris Pada Perusahaan Asuransi Yang Listing Di Bursa Efek Indonesia Tahun 2011-2015)
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Pengaruh Mediasi Premium Price Capability (Ppc) Terhadap Hubungan Antara Modal Intelektual Dan Kinerja Keuangan (Studi Empiris Pada Perusahaan Asuransi Yang Listing Di Bursa Efek Indonesia Tahun 2011-2015)

This research aims to test the effect of intellectual capital toward financial performance, the influence of intellectual capital toward the premium price capability and influence of premium price capability mediate the relationship between intellectual capital and financial performance. The sample in this research is the 11 insurance companies listed on the Indonesia Stock Exchange (idx) for the period of 2011-2015. The sampling method used in this research is total sampling. Intellectual capital is measured by Modified VAIC (MVAIC), financial performance is measured by the ratio of its own retention (RRS), and premium price capability as the mediation variable in this study is measured by the ratio of premium price capability (PPC). Data analysis technique used is PLS, and the software used is WarpPLS 3.0. The results of this study indicate that intellectual capital does not have an effect on the financial performance. The intellectual capital has significant negative effect toward the premium price capability. Premium price capability mediate the relationship between intellectual capital and corporate financial performance so that the form of mediation is a full mediation.

Keywords: Intellectual Capital (MVAIC), Premium Price Capability (PPC), The Ratio Of Its Own Retention (RRS)

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 217 (0001)
10 07. 217 (0001)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 217 (0001)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Magister Akuntansi.,
Deskripsi Fisik
ix, 113 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 217 (0001)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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