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