PENGARUH INTELLECTUAL CAPITAL DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP KINERJA KEUANGAN PERUSAHAAN ASURANSI YANG TERDAFTAR DI BEI TAHUN 2013-2015

SARAH, SARAH (2017) PENGARUH INTELLECTUAL CAPITAL DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP KINERJA KEUANGAN PERUSAHAAN ASURANSI YANG TERDAFTAR DI BEI TAHUN 2013-2015. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Intellectual Capital (VACA,VAHU, dan STVA) dan Intellectual Capital Disclosure Terhadap Kinerja Keuangan Perusahaan Asuransi periode 2013-2015. Hasil penelitian dapat memberikan pemahaman bagi stakeholder untuk memahami Intellectual Capital dan Intellectual Capital Disclosure dalam kegiatan bisnis perusahan agar dapat memberikan value added serta dapat meniciptakan keunggulan kompetitif bagi perusahaan. Jumlah sampel 10 perusahaan diperoleh dengan teknik purposive sampling. Teknik analisis data dalam penelitian ini menggunakan regresi linier berganda dan pengumpulan data dilakukan dengan observasi non partisipan berupa studi dokumentasi. Hasil analisis menunjukkan bahwa Value Added Capital Employed(VACA) berpengaruh signifikan negatif terhadap Return On Asset (ROA), Value Added Human Capital(VAHU) dan Structural Capital of Value Added (STVA) tidak berpengaruh signifikan positif terhadap Return On Asset(ROA) dan Intellectual Capital Disclosure berpengaruh positif terhadap Return On Asset (ROA).This study aims to determine the effect of Intellectual Capital and Intellectual Capital Disclosure Financial Performance Against Insurance Companies Index 2013-2015. The results of the study could provide insight for stakeholders to understand the Intellectual Capital and Intellectual Capital Disclosure in the business activities of the company in order to provide value added and can meniciptakan competitive advantage for the company. Total sample of 10 companies acquired by purposive sampling technique. Data analysis techniques in this study using multiple linear regression and data collection is done by non-participant observation in the form of documentation. The analysis showed that the Value Added Capital Employed(VACA) negative effect on return on asset(ROA), Value Added Human Capital(VAHU), Structural Capital Of Value Added (STVA) Positive no effect on return on asset(ROA) and the Intellectual Capital Disclosure negative effect on return on assets (ROA).

Item Type:	Thesis (S1)
Call Number CD:	FE/AK.17 251
NIM/NIDN Creators:	43213010225
Uncontrolled Keywords:	Modal Intelektual, Value Added Capital Employed, Value Added Human Capital, Value Added of Structural Capital, Pengungkapan Modal Intelektual dan Perputaran Asset
Subjects:	300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Admin Perpus UMB
Date Deposited:	16 Mar 2017 14:13
Last Modified:	16 Mar 2024 07:23
URI:	http://repository.mercubuana.ac.id/id/eprint/33395

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