LINGGO AJI PAMBUDI (2013) ANALISIS PENGARUH ELEMEN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI PADA BUMN YANG TERDAFTAR DI BEI). S1 thesis, Universitas Muhammadiyah Yogyakarta.

[thumbnail of Halaman Judul] Text (Halaman Judul)
Halaman Judul.docx
Download (41kB)
[thumbnail of Abstract] Text (Abstract)
Abstract.docx
Download (21kB)
[thumbnail of Bab I] Text (Bab I)
Bab I.docx
Download (35kB)
[thumbnail of Bab II] Text (Bab II)
Bab II.docx
Restricted to Registered users only
Download (38kB)
[thumbnail of Bab III] Text (Bab III)
Bab III.docx
Restricted to Registered users only
Download (36kB)
[thumbnail of Bab IV] Text (Bab IV)
Bab IV.docx
Restricted to Registered users only
Download (52kB)
[thumbnail of Bab V] Text (Bab V)
Bab V.docx
Restricted to Registered users only
Download (29kB)
[thumbnail of Bab V] Text (Bab V)
Bab V.docx
Restricted to Registered users only
Download (20kB)
[thumbnail of Lampiran] Text (Lampiran)
Lampiran.docx
Restricted to Repository staff only
Download (45kB)
[thumbnail of Lampiran] Text (Lampiran)
Lampiran.docx
Restricted to Repository staff only
Download (20kB)
[thumbnail of Lampiran] Text (Lampiran)
Lampiran.docx
Restricted to Repository staff only
Download (12kB)

Abstract

This study aims to analyze the influence that proxy element with Intellectual Capital Intellectual Capital Value Added ( VAICTM ) the company's financial performance as measured by return on assets ( ROA ) . VAICTM elements consist of Value Added Human capital ( VAHU ) , Structural Capital Value Added ( STVA ) , and Value Added Capital employed ( VACA ) .
The population used in this study is a state-owned company listed on the Indonesia Stock Exchange in 2008-2012. Sampling was conducted using a purposive sampling method in order to obtain the 70 companies that will be used as a sample . This hypothesis was tested using multiple linear regression models .
Hypothesis testing is done using simultaneous significance test ( F test ) and partial significance test ( t test ) with α = 5 % . F test results indicate that the Value Added Human capital ( VAHU ) , Structural Capital Value Added ( STVA ) , and Value Added Capital employed ( VACA ) have significant impact together on financial performance . T-test results show that Structural Capital Value Added ( STVA ) has no effect on financial performance . Meanwhile , the Human Capital Value Added ( VAHU ) and Value Added Capital employed ( VACA ) positive effect on financial performance .
Keywords : Human Capital Value Added ( VAHU ) , Structural Capital Value Added ( STVA ) , Value Added Capital employed ( VACA ) , Financial Performance , Return on Assets ( ROA ) .

Dosen Pembimbing: DRA. ARUM INDRASARI, M.BUSS., AKT | NIDN0512076702
Item Type: Thesis (S1)
Uncontrolled Keywords: AKT 2013 VALUE ADDES HUMAN CAPITAL (VAHU) STRUCTURAL CAPITAL VALUE ADDED (STVA) 231 VALUE ADDED CAPITAL EMPLOYED (VACA) KINERJA KEUANGAN RETURN ON ASSET (ROA)
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Unnamed user with email robi@umy.ac.id
Date Deposited: 24 Dec 2021 02:29
Last Modified: 24 Dec 2021 02:29
URI: https://etd.umy.ac.id/id/eprint/8361

Actions (login required)

View Item View Item