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Analisis Model Intelektual dengan Metode Value Added Intellectual Coefficient (VAIC) dan Dampaknya terhadap Kinerja Perusahaan (Studi Empirik pada Perusahaan Sektor Farmasi dan Jasa Komputer & Perangkatnya yang Terdaftar di Indonesia Stock Exchange)
Bibliografi
Author:
WIRANDA, SHILVIRA
;
Saadah, Siti
(Advisor)
Topik:
Intellectual Capital (IC)
;
Value Added Intellectual Coefficient (VAIC)
;
Corporate Performance
;
Operating Income (OI/S)
;
Return on Assets (ROA)
;
and Market to Book Value (M/B)
Bahasa:
(ID )
Penerbit:
Program Studi Magister Manajemen Sekolah Pascasarjana Universitas Katolik Indonesia Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2015
Jenis:
Theses - Master Thesis
Fulltext:
2013002085-Sharon.pdf
(1,007.75KB;
33 download
)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
MM-821
Non-tandon:
tidak ada
Tandon:
1
Lihat Detail Induk
Abstract
The purpose of this paper is to analyze the role of intellectual capital using Value Added Intellectual Coefficient (VAIC) and its impact on the firm’s performance. The company's performance was tested in three dimensions, i.e. economic performance, financial performance and stock market performance. The method used is data panel analysis and the object of this research paper is pharmaceutical and computer services & devices (IT) sector listed on Indonesia Stock Exchange during the period 2010-2013. Panel data is processed by software Eviews 8.0. The results of this research paper show that intellectual capital is measured by VAIC has a significant positive effect on economic performance and financial performance. However, empirical evidence shows that VAIC does not have a significant effect on stock market performance.
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