PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013

Widyatama Repository

PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013

Show full item record

Title: PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013
Author: Sulistyo, Anugrah Budi
Abstract: The purpose of this study was to determine the effect of intellectual capital (VAIC) to firm value (PBV) through a mediator financial performance (ROA, ROE, EPS). This type of research used in this research is explanatory research where the data obtained from the company's financial statements are audited listed on the Indonesia Stock Exchange 2009-2013 period. The sample was selected by purposive sampling technique to obtain a total of 61 companies or 305 data. Data analysis method used was SPSS macros script Multiple Mediation Preacher and Hayes to approach Product of Coefficient. The results showed that the intellectual capital (VAIC) effect on ROA amounted to 1.5520 and has tcount > ttable (15.9421 > 1.96). Intellectual Capital (VAIC) effect on ROE of 1.4229 and has tcount > ttable (16.1251 > 1.96). Intellectual Capital (VAIC) effect on EPS of 2.5168 and has tcount > ttable (11.5696c> 1.96). Intellectual Capital (VAIC) directly affect the company's value (PBV) of 1.2604 and having tcount > ttable (11.6918 < 1.96). Intellectual Capital (VAIC) effect on firm value (PBV) through ROA amounted to 0.3232 and has tcount > ttable (2.3925 > 1.96). Intellectual Capital (VAIC) effect on firm value (PBV) through ROE of 0.8136 and has tcount > ttable (5.5128 > 1.96). Intellectual Capital (VAIC) has no effect on firm value (PBV) via EPS of -0.0763 and have tcount < ttable (-1.0893 < 1.96). Intellectual Capital (VAIC) effect on firm value (PBV) through financial performance (ROA, ROE, EPS) amounted to 1.0605 and has tcount > ttable (9.9617 > 1.96).
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/7728
Date: 2016-05


Files in this item

Files Size Format View
Cover.pdf 173.3Kb PDF View/Open
Lembar Pengesahan - Pernyataan.pdf 1.154Mb PDF View/Open
Abstrak.pdf 196.0Kb PDF View/Open
Kata Pengantar.pdf 279.5Kb PDF View/Open
Daftar Isi.pdf 360.0Kb PDF View/Open
Daftar Gambar.pdf 109.0Kb PDF View/Open
Daftar Lampiran.pdf 108.7Kb PDF View/Open
Daftar Tabel.pdf 109.7Kb PDF View/Open
Bab 1.pdf 1.363Mb PDF View/Open
Bab 2.pdf 1.882Mb PDF View/Open
Bab 5.pdf 365.7Kb PDF View/Open
Daftar Pustaka.pdf 386.1Kb PDF View/Open

This item appears in the following Collection(s)

Show full item record