Analisis Value Added sebagai Indikator Intellectual Capital dan Pengaruhnya terhadap Kinerja Perusahaan

Analisis Value Added sebagai Indikator Intellectual Capital dan Pengaruhnya terhadap Kinerja Perusahaan

The purpose of this study is to analyse the role of value added (VA) especially the value added of intellectual capital coefficient (VAIN) and value added capital employed coefficient (VACA) as an indicator of intellectual capital (IC). By using The Pulic Model (Value Added Intellectual Coefficient...

Full description

Saved in:
Bibliographic Details
Main Author: Saputri, Ria (Author)
Format: Book
Published: 2016.
Subjects:
Thesis
NonPeerReviewed
Online Access:Connect to this object online
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:The purpose of this study is to analyse the role of value added (VA) especially the value added of intellectual capital coefficient (VAIN) and value added capital employed coefficient (VACA) as an indicator of intellectual capital (IC). By using The Pulic Model (Value Added Intellectual Coefficient - VAIC™) as the measure of IC and its effect to the firm's economic (OIS) on financial sector companies. Data from this study were obtained from financial statements and annual reports of financial sector companies drawn in Indonesian Bursary Effect (BEI) in 2013.The number of sample are 31 firms in financial sector companies, which use purposive sampling method, means a method of sampling that take the object with specific criteria. The data is obtain from the financial statements and the resume of firms' productivity that published by Indonesian Bursary Effect (BEI). The analysis instrument is multiple regression analysis which use SPSS21 software. The finding of data analysis or regression shows that the value added of intellectual capital (VAIN) do not affect on the firm's economic (OIS) but the valueadded capital employed (VACA) has a affect on the firm's economic (OIS). Keywords:, VAIN, VACA, the firm's economic (OIS).
Item Description:https://eprints.ums.ac.id/41693/4/NASKAH%20PUBLIKASI.pdf
https://eprints.ums.ac.id/41693/7/halaman%20depan.pdf
https://eprints.ums.ac.id/41693/10/BAB%20I.pdf
https://eprints.ums.ac.id/41693/13/BAB%20II.pdf
https://eprints.ums.ac.id/41693/14/BAB%20III.pdf
https://eprints.ums.ac.id/41693/18/BAB%20IV.pdf
https://eprints.ums.ac.id/41693/21/BAB%20V.pdf
https://eprints.ums.ac.id/41693/22/DAFTAR%20PUSTAKA.pdf
https://eprints.ums.ac.id/41693/23/LAMPIRAN%20FULL.pdf
https://eprints.ums.ac.id/41693/24/SURAT%20PERNYATAAN%20PUBLIKASI.pdf

Similar Items