Analisa Pengaruh Intellectual Capital Terhadap Nilai Perusahaan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Manalu, Ervan Pratama (2019) Analisa Pengaruh Intellectual Capital Terhadap Nilai Perusahaan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

ABSTRAK Jumlah data dari penelitian ini yaitu laporan keuangan perusahaan yang diperoleh dari BEI yang ditelusuri melalui website IDX dalam periode 2012 sampai 2016 dengan menggunakan purposive sampling. Uji yang dilakukan adalah statidtik deskriptif uji outlier, F-test, t-test menggunakan SPSS versi 22. Penelitian ini dilakukan untuk menganalisis pengaruh intellectual capital yang diukur dengan value added capital employed (VACA), value added human capital (VAHU), structural capital value added (STVA) dan value added intellectual capital (VAIC) terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel kontrol. Hasil dari observasi yang telah diteliti yaitu mununjukkan variabel-variabel yang mempunyai dampak signifikan pada Tobin’s Q ialah variabel VACA. Sebaliknya, terdapat juga variabel VAHU, STVA serta VAIC belum berdampak signifikan pada Tobin’s Q. ********************************************************************** ABSTRACT The data in this study were taken from the IDX website (Indonesia Stock Exchange) which is secondary data from 2012 to 2016. The purposive sampling method was used in this study then data analysis was carried out through tests which included descriptive statistics, outlier tests, classic assumption tests which consists of normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, hypothesis test, simultaneous significant test (T test), and individual parameter test (F test). This data is tested through the SPSS version 22 system This research aims on analyzing of effects the value added capital employed (VACA), value added human capital (VAHU), structural capital value added (STVA) and value added intellectual capital (VAIC) to firm value with firm size as control variable. The result show that value added capital employed had effect on firm value. In contrast, this research found that value added human capital, structural capital value added and value added intellectual capital had no significant effect on firm value.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: VACA, VAHU, STVA, VAIC, firm size, Tobin’s Q, firm value.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 10:56
Last Modified: 05 Oct 2020 08:58
URI: http://repository.uib.ac.id/id/eprint/1990

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