ANALISIS PENGARUH INTELLECTUAL CAPITAL DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

HADI, SEPTIAN (2020) ANALISIS PENGARUH INTELLECTUAL CAPITAL DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Company value is taken into account by the importance of investors to a company. The higher stock price, the higher company's value will be. The key to a company's success is no longer determined by tangible assets owned by the company, but also intangible assets, one of which is intellectual capital. To support the company's activities, it needs additional capital (leverage) so that all company needs are met. This research is related to studying Intellectual Capital (VACA, VAHU and STVA), Leverage on Company Value. The data used in this study is the annual financial statement data of 12 automotive companies and components listed on the Indonesia Stock Exchange for the period 2015-2018. This study uses panel data regression method using a fixed effect model supported by Eviews 9 and Microsoft Excel 2013. The results showed that VACA showed a positive effect on PBV, VAHU had a negative effect on PBV, STVA had no effect on PBV and DAR had a positive effect on PBV Keywords: Company Value, Intellectual Capital, Leverage Nilai perusahaan dianggap mampu mempengaruhi penilaian para investor terhadap suatu perusahaan. Semakin tingginya harga saham maka nilai perusahaan juga akan semakin tinggi. Kunci kesuksesan suatu perusahaan tidak lagi ditentukan oleh aset berwujud yang dimiliki perusahaan, namun juga aset tidak berwujud salah satunya intellectual capital. Untuk mendukung kegiatan oiperasional perusahaan diperlukan tambahan modal (leverage) agar terpenuhinya segala kebutuhan perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital (diukur dengan VACA, VAHU dan STVA), Leverage terhadap Nilai Perusahaan. Data yang digunakan dalam penelitian ini adalah data laporan keuangan tahunan 12 perusahaan otomotif dan komponen yang terdaftar di Bursa Efek Indonesia periode 2015-2018. Penelitian ini menggunakan metode regresi data panel dengan pendekatan model fixed effect dengan dibantu program Eviews 9 dan Microsoft Excel 2013. Hasil penelitian menunjukan bahwa VACA berpengaruh positif terhadap PBV, VAHU berpengaruh negatif terhadap PBV, STVA tidak memiliki pengaruh terhadap PBV dan DAR memiliki pengaruh positif terhadap PBV Kata kunci : Nilai Perusahaan, Intellectual Capital, Leverage

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217120235
Uncontrolled Keywords: Nilai Perusahaan, Intellectual Capital, Leverage
Subjects: 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
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: 04 Mar 2025 01:47
Last Modified: 04 Mar 2025 01:47
URI: http://repository.mercubuana.ac.id/id/eprint/94619

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