PERAN LIFE CYCLE STAGE DALAM MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DISCLOSURE DAN NILAI PERUSAHAAN

PUJIANTO, ARIF (2013) PERAN LIFE CYCLE STAGE DALAM MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DISCLOSURE DAN NILAI PERUSAHAAN. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

The purpose of this study to determine the life cycle stage moderate the relationship of intellectual capital disclosure and corporate value. Components of intellectual capital disclosure is human capital disclosure, structure capital disclosure and customer capital disclosure. Life cycle stage of research needs to be reviewed as there are differences of opinion on previous research. Samples used were drawn taken from manufacturing companies listed on the Stock Exchange during the period 2009 - 2011 as many as 70 companies. The method used in this study using multiple regression method. The results of this study demonstrate the value of intellectual capital disclosure and the company does not have a significant effect. Life cycle stages in moderating the relationship of intellectual capital disclosure and corporate value had no significant effect. Of the three components of intellectual capital disclosure, life cycle stage in human capital moderates the relationship disclosure and firm value is not significant, while the life cycle stage in the capital structure moderate the relationship disclosure and corporate values, as well as customer relationship capital disclosure and corporate value significantly. Results of this study can provide useful information for the company in making policy, particularly the role of the company in developing the Indonesian economy. This research has an important role in the management accounting literature on disclosure of intellectual capital in particular. Keywords: Life Cycle Stage, Intellectual Capital Disclosure, Corporate Value, Size and Leverage Tujuan dari penelitian ini untuk mengetahui life cycle stage memoderasi hubungan intellectual capital disclosure dan nilai perusahaan. Komponen intellectual capital disclosure adalah human capital disclosure, structure capital disclosure dan customer capital disclosure. Penelitian life cycle stage perlu dikaji kembali karena masih terdapat perbedaan pendapat dari penelitian terdahulu. Sample yang digunakan diambil dari perusahaan manufaktur yang listing di BEI selama periode 2009 – 2011 yaitu sebanyak 70 perusahaan. Metode yang digunakan dalam penelitian ini menggunakan metode regresi berganda. Hasil dari penelitian ini menunjukkan intellectual capital disclosure dan nilai perusahaan tidak berpengaruh signifikan. Life cycle stage dalam memoderasi hubungan intellectual capital disclosure dan nilai perusahaan tidak berpengaruh signifikan. Dari ke tiga komponen intellectual capital disclosure, life cycle stage dalam memoderasi hubungan human capital disclosure dan nilai perusahaan tidak berpengaruh signifikan, sedangkan life cycle stage dalam memoderasi hubungan structure capital disclosure dan nilai perusahaan, serta hubungan customer capital disclosure dan nilai perusahaan berpengaruh signifikan. Hasil penelitian ini dapat memberikan informasi yang sangat bermanfaat bagi perusahaan dalam membuat kebijakan, khususnya peranan perusahahaan dalam mengembangkan perekonomian Indonesia. Penelitian ini mempunyai peran penting pada literatur akuntansi manajemen khususnya pada pengungkapan intellectual capital. Kata Kerja : Life Cycle Stage, Intellectual Capital Disclosure, Nilai Perusahaan, Size and Leverage

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