PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP ECONOMIC VALUE ADDED (EVA) (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

SARI, DIANA NUR INDAH (2019) PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP ECONOMIC VALUE ADDED (EVA) (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of Intellectual Capital, Independent Commissioners, and Institutional Ownership on Economic Value Added (EVA). The population is the basic industrial and chemical manufacturing subsector during the 2015-2107 period. The sample used in this study amounted to 42, sample data taken using purposive sampling method. Intellctual Capital variables are measured using VACA, VAHU, and STAVA, Independent Commissioners are measured by dividing the number of independent commissioners by the total members of the board of commissioners, while Institutional Ownership is measured by dividing shares owned by institutions with the number of shares outstanding. The data analysis used in this study is a multiple linear regression model. The results showed that Intellctual Capital had a positive effect on Economic Value Added (EVA), Indepedent Commissioners were not persistent on Economic Value Added (EVA), and Institutional Ownership was not employer of Economic Value Added (EVA). Keywords: Intellectual Capital, Independent Commissioner, Institutional Ownership and Economic Value Added (EVA) Penelitian ini bertujuan untuk menguji pengaruh Intellectual Capital, Komisaris Independen, dan Kepemilikan Institusional terhadap Economic Value Added (EVA). Populasi adalah manufaktur subsector industri dasar dan kimia selama periode 2015- 2107. Sampel yang digunakan pada penelitian ini berjumlah 42, data sampel yang diambil menggunakan metode purposive sampling. Variabel Intellctual Capital diukur dengan menggunakan VACA,VAHU, dan STAVA, Komisaris Independen diukur dengan membagi jumlah komisaris independen dengan total anggota dewan komisaris, sedangkan Kepemilikan Institusional diukur dengan membagi saham yang dimiliki institusin dengan jumlah saham yang beredar. Analisis data yang digunakan pada penelitian ini adalah model regresi linear berganda. Hasil penelitian menunjukkan bahwa Intellctual Capital berpengaruh positif terhadap Economic Value Added (EVA), Komisaris Indepeden tidak berpenguruh terhadap Economic Value Added (EVA), dan Kepemilikan Institusional tidak berpenguruh terhadap Economic Value Added (EVA). Kata Kunci : Intellectual Capital, Komisaris Independen, Kepemilikan Institusional dan Economic Value Added (EVA)

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 258
NIM/NIDN Creators: 43215010133
Uncontrolled Keywords: Intellectual Capital, Komisaris Independen, Kepemilikan Institusional dan Economic Value Added (EVA)
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 330.1-330.9 Standard Subdivisions of Economics/Subdivisi Standar Dari Ilmu Ekonomi > 330.9 Economic Situation and Conditions/Situasi dan Kondisi Ekonomi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.04 Management of Enterprises of Specific Forms/Pengelolaan Usaha dengan Bentuk Tertentu > 658.045 Corporations/Perusahaan
600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik > 670.1-670.9 Standard Subdivisions of Manufacturing/Subdivisi Standar Dari Manufaktur, Pabrik-pabrik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 06 Dec 2021 15:10
Last Modified: 19 Jan 2022 02:31
URI: http://repository.mercubuana.ac.id/id/eprint/51480

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