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 (2020) 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: 43215010133
Uncontrolled Keywords: Intellectual Capital, Komisaris Independen, Kepemilikan Institusional dan Economic Value Added (EVA)
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
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 > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 03 Jan 2020 04:03
Last Modified: 10 Jan 2020 02:28
URI: http://repository.mercubuana.ac.id/id/eprint/53209

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