PENGARUH OWNERSHIP CONCENTRATION DAN INDEPENDENT COMMISIONER TERHADAP KINERJA INTELLECTUAL CAPITAL (Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2017)

PUSPITA, AKMALIA MAHENDRA (2019) PENGARUH OWNERSHIP CONCENTRATION DAN INDEPENDENT COMMISIONER TERHADAP KINERJA INTELLECTUAL CAPITAL (Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar di Bursa Efek Indonesia Periode 2015 - 2017). S1 thesis, Universitas Mercu Buana.

[img]
Preview
 Text (HALAMAN COVER)
1. Cover.pdf
Download (61kB) | Preview
[img]
Preview
 Text (ABSTRAK)
2. Abstract.pdf
Download (53kB) | Preview
[img]
Preview
 Text (LEMBAR PERNYATAAN)
3. Surat Pernyataan Karya Sendiri.pdf
Download (95kB) | Preview
[img]
Preview
 Text (LEMBAR PENGESAHAN)
4. Lembar Pengesahan Skripsi.pdf
Download (111kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
5. Kata Pengantar.pdf
Download (52kB) | Preview
[img]
Preview
 Text (DAFTAR ISI)
6. Daftar Isi.pdf
Download (53kB) | Preview
[img]
Preview
 Text (DAFTAR TABEL)
7. Daftar Tabel.pdf
Download (49kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
8. Daftar Gambar.pdf
Download (62kB) | Preview
[img]
Preview
 Text (DAFTAR LAMPIRAN)
9. Daftar Lampiran.pdf
Download (49kB) | Preview
[img] Text (BAB 1)
10. BAB I.pdf
Restricted to Registered users only
Download (57kB)
[img] Text (BAB 2)
11. BAB II.pdf
Restricted to Registered users only
Download (135kB)
[img] Text (BAB 3)
12. BAB III.pdf
Restricted to Registered users only
Download (130kB)
[img] Text (BAB 4)
13. BAB IV.pdf
Restricted to Registered users only
Download (114kB)
[img] Text (BAB 5)
14. BAB V.pdf
Restricted to Registered users only
Download (51kB)
[img] Text (DAFTAR PUSTAKA)
15. Daftar Pustaka.pdf
Restricted to Registered users only
Download (61kB)
[img] Text (LAMPIRAN)
16. LAMPIRAN.pdf
Restricted to Registered users only
Download (153kB)

Abstract

This study aims to test the effect of Ownership Concentration and Independent Commisioner to Intellectual Capital Performance. This study is tested on Banking and Insurance company that listed on Indonesia Stock Exchange (IDX) during 2015 – 2017. The population of this study is a total of 82 Banking and Insurance companies, while in the end the total sample is 30 companies by using purposive sampling technique. This study is using Value Added Intellectual Capital (VAIC) as dependent variable, and Ownership Concentration and Independent Commisioner as independent variables. This study is using multiple regression analysis with statistical software SPSS 24 to analyze the data. The results show that Ownership Concentration has a positive and insignificant effect to VAIC, and Independent Commisioner has a positive and significant effect to VAIC. Both Ownership Concentration and Independent Commisioner has a significant effect to VAIC simultaneously in Banking and Insurance companies during 2015 – 2017. Keywords : Independent Commisioner, Ownership Concentration, Value Added Intellectual Capital Penelitian ini bertujuan untuk menguji pengaruh dari Ownership Concentration dan Komisaris Independen terhadap Kinerja Intellectual Capital. Penelitian ini dilakukan pada perusahaan yang bergerak pada industri perbankan dan asuransi selama periode 2015 – 2017. Populasi yang digunakan dalam penelitian ini sejumlah 82 perusahaan, dengan teknik sampling yang digunakan adalah purposive sampling, dan jumlah sampel akhir adalah 30 perusahaan. Variabel yang digunakan dalam penelitian ini adalah Value Added Intellectual Capital (VAIC) sebagai variabel dependen. Kemudian Ownership Concentration dan Komisaris Independen sebagai variabel independen. Metode analisa yang digunakan dalam penelitian ini adalah analisis regresi ganda dengan alat statistik SPSS versi 24. Penelitian ini menghasilkan bahwa Ownership Concentration berpengaruh positif tidak signifikan terhadap VAIC, Komisaris Independen berpengaruh positif signifikan terhadap VAIC. Kemudian Ownership Concentration dan Komisaris Independen berpengaruh signifikan terhadap VAIC secara berturut-turut pada perusahaan industri keuangan dan perbankan pada tahun 2015 – 2017. Kata Kunci : Komisaris Independen, Ownership Concentration, Value Added Intellectual Capital.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 041
NIM/NIDN Creators: 43216110380
Uncontrolled Keywords: Komisaris Independen, Ownership Concentration, Value Added Intellectual Capital.
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 > 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 Jan 2022 06:48
Last Modified: 27 Jan 2022 06:48
URI: http://repository.mercubuana.ac.id/id/eprint/54757

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.