Detail Implikasi intellectual capital terhadap financial performance, growth dan market value; studi empiris dengan pendekatan simplistic specification (dipresentasikan pada Simposium Nasional Akuntansi XIII Purwokerto 2010) Bibliografi Author: Solikhah, Badingatus ; Rohman, Abdul ; Meiranto, Wahyu Topik: Intellectual Capital; financial performance; growth; firm's market value; Partial Least Square (PLS) Bahasa: (ID )     Penerbit: Universitas Jenderal Soedirman     Tempat Terbit: Purwokerto    Tahun Terbit: 2010     Jenis: Papers/Makalah - pada seminar nasional Fulltext: AKPM_50.pdf (891.19KB; 5 download) [Informasi yang berkaitan dengan koleksi ini di internet] Abstract Intellectual Capital has been examined in several countries, but in Indonesia Intellectual Capital study which related to market value is limited. The results in previous research also show to different findings. The purpose of this study is to investigate the influence of Intellectual Capital of firm toward their financial performance, growth and market value. Furthermore, the purpose of this study is to investigate differensiation of Intellectual Capital Performance in each industry. The Value Added Intellectual Coefficient (VAICTM) methode is used to measure of Intellectual Capital. This study uses data from 116 publicly listed companies in Indonesian Stock Exchange between the years 2006 to 2008. It is an empirical study using Partial Least Square (PLS) and one-way ANOVA for the data analysis. The results show that: Intellectual Capital influences positively to financial performance and growth; Intellectual Capital doesn’t influence firm’s market value. The Performance of Intellectual Capital is differs by industry. But this differenciation is low because the samples in this study are only in manufacturing sectors which have same characters. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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