RAHARDJO, VENNY SHAFIRA (2019) PENGARUH MODAL INTELEKTUAL DAN PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP KINERJA PASAR (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
1 COVER SKRIPSI.pdf Download (29kB) | Preview |
|
|
Text (ABSTRAK)
4 ABSTRACT.pdf Download (366kB) | Preview |
|
|
Text (LEMBAR PERNYATAAN)
2 LEMBAR PERNYATAAN.pdf Download (33kB) | Preview |
|
|
Text (LEMBAR PENGESAHAN)
3 LEMBAR PENGESAHAN.pdf Download (120kB) | Preview |
|
|
Text (KATA PENGANTAR)
5 KATA PENGANTAR.pdf Download (226kB) | Preview |
|
|
Text (DAFTAR ISI)
6 DAFTAR ISI.pdf Download (98kB) | Preview |
|
|
Text (DAFTAR TABEL)
7 DAFTAR TABEL.pdf Download (191kB) | Preview |
|
|
Text (DAFTAR GAMBAR)
8 DAFTAR GAMBAR.pdf Download (188kB) | Preview |
|
|
Text (DAFTAR LAMPIRAN)
9 DAFTAR LAMPIRAN.pdf Download (189kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
10 BAB I.pdf Restricted to Registered users only Download (327kB) |
|
|
Text (BAB II)
11 BAB II.pdf Restricted to Registered users only Download (393kB) |
|
|
Text (BAB III)
12 BAB III.pdf Restricted to Registered users only Download (616kB) |
|
|
Text (BAB IV)
13 BAB IV.pdf Restricted to Registered users only Download (576kB) |
|
|
Text (BAB V)
14 BAB V.pdf Restricted to Registered users only Download (236kB) |
|
|
Text (DAFTAR PUSTAKA)
15 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (129kB) |
|
|
Text (LAMPIRAN)
16 LAMPIRAN.pdf Restricted to Registered users only Download (759kB) |
Abstract
This study aims to examine the influence of Intellectual Capital and Intellectual Capital Disclosure on Market Performance. Intelectual capital in this research is proxied by Value Added Capital Employed, Value Added Human Capital, Value Added Structural Capital, Intellectual Capital Disclosure measured by Index, while market performance measured by Price to book value. Data analysis techniques that are multiple regression techniques. The population in this study were 142 manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2015 to 2017. The samples used were 43 companies obtained by purposive sampling technique. The results of this study indicate that Value Added Capital Employed positively influence Price to Book Value, while Value Added Human Capital shows a negative effect on Price to Book Value. On the other hand Value Added Structural Capital and the disclosure of intellectual capital does not affect Price to Book Value. Keywords: Market Performance, Price for Book Value, Intellectual Capital and Intellectual Capital Disclosure. Penelitian ini bertujuan untuk menguji Pengaruh Modal Intelektual dan Pengungkapan Modal Intelektual terhadap Kinerja Pasar. Modal Intelektual dalam penelitian ini diproksikan dengan Value Added Capital Employed, Value Added Human Capital, Value Added Structural Capital. Pengungkapan Modal Intelektual diukur dengan Indeks, sedangkan kinerja pasar diukur dengan Price to Book Value. Teknik analisis data yang digunakan adalah teknik analisis regresi berganda.Populasi dalam penelitian ini berjumlah 142 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian tahun 2015 sampai 2017. Sampel yang digunakan sebanyak 43 perusahaan yang diperoleh dengan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa Value Added Capital Employed berpengaruh positif terhadap Price to Book Value, sedangkan Value Added Human Capital menunjukkan efek negatif pada Price to Book Value. Di sisi lain Value Added Structural Capital dan Pengungkapan Modal Intelektual tidak berpengaruh pada Price to Book Value. Kata kunci : Kinerja Pasar, Price to Book Value, Modal Intelektual dan Pengungkapan Modal Intelektual.
Actions (login required)
 |
View Item |
