PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 - 2018

KURNIASARI, CHRISVIA (2020) PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 - 2018. S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
1. COVER.pdf
Download (343kB) | Preview
[img] Text (BAB I)
2. BAB 1.pdf
Restricted to Registered users only
Download (241kB)
[img] Text (BAB II)
3. BAB 2.pdf
Restricted to Registered users only
Download (547kB)
[img] Text (BAB III)
4. BAB 3.pdf
Restricted to Registered users only
Download (561kB)
[img] Text (BAB IV)
5. BAB 4.pdf
Restricted to Registered users only
Download (615kB)
[img] Text (BAB V)
6. BAB 5.pdf
Restricted to Registered users only
Download (185kB)
[img] Text (DAFTAR PUSTAKA)
7. Daftar Pustaka.pdf
Restricted to Registered users only
Download (281kB)
[img] Text (LAMPIRAN)
8. Lampiran.pdf
Restricted to Registered users only
Download (318kB)

Abstract

This study aims to influence the influence of intellectual capital on firm value in the food and beverage sub-sector on the Indonesia Stock Exchange 2014-2018. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange for the period 2014-2018. Total population is 25 companies. , the sampling technique using purposive sampling method, obtained 9 samples of companies that meet the criteria from 5 years of research so that there are 45 observational data. The data in this study are secondary data in the form of annual reports obtained through the official IDX website at www.idx.co.id. This study uses panel data regression analysis which is processed with the Eviews 9.0 application program. The results of this study prove that VAHU (Human Capital) has a positive and significant effect on firm value (Tobins'Q), STVA (Structural Capital) has a negative and significant effect on Tobins'Q and VACA (Physical Capital) has no effect on Tobin's Q. Keywords: Tobin’s Q, VACA, VAHU, and STVA Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap nilai perusahaan pada perusahaan sub sektor food and beverages di Bursa Efek Indonesia Tahun 2014 - 2018. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014 – 2018. Jumlah populasi sebanyak 25 perusahaan, teknik pengambilan sampel yang menggunakan metode Purposive Sampling, didapatkan 9 sampel perusahaan yang memenuhi kriteria dari 5 tahun penelitian sehingga terdapat 45 data observasi. Data pada penelitian ini adalah data sekunder berupa laporan tahunan yang diperoleh melalui situs resmi BEI di www.idx.co.id. Penelitian ini menggunakan metode analisis regresi data panel yang diolah dengan program aplikasi Eviews 9.0. Hasil penelitian ini membuktikan bahwa VAHU (Human Capital) berpengaruh positif dan signifikan terhadap nilai perusahaan (Tobins’Q), STVA (Structural Capital) memiliki pengaruh negatif dan signifikan terhadap Tobins’Q dan VACA (Physical Capital) tidak berpengaruh terhadap Tobin’s Q. Kata Kunci: Tobin’s Q, VACA, VAHU, STVA.

Item Type: Thesis (S1)
Call Number CD: FE/MJ. 20 382
Call Number: SE/31/21/237
NIM/NIDN Creators: 43116010120
Uncontrolled Keywords: Tobin’s Q, VACA, VAHU, STVA.
Subjects: 600 Technology/Teknologi > 640 Home Economic and Family Living Management/Kesejahteraan Rumah Tangga dan Manajemen Kehidupan Keluarga > 641 Food and Drink/Makanan dan Minuman
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
800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: Rifky
Date Deposited: 14 Jul 2022 07:27
Last Modified: 14 Jul 2022 07:27
URI: http://repository.mercubuana.ac.id/id/eprint/51508

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.