PENGARUH INTELLECTUAL CAPITAL TERHADAP TRADITIONAL MEASURES OF CORPORATE PERFORMANCE DARI BADAN USAHA MANUFAKTUR YANG GO PUBLIC DI BEI PERIODE 2009-2011

  • Cecilya Gunawan Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
  • Yuliawati Tan Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya

Abstract

Tujuan dari penelitian ini adalah untuk untuk melihat pengaruh intellectual capital dan 3 ukuran tradisional kinerja perusahaan : profitabilitas, produktivitas, dan penilaian pasar. Dengan menggunakan data perusahaan manufaktur yang diperoleh dari Bursa Efek Indonesia untuk periode 2009-2011 dan metode VAICTM oleh Pulic digunakan dalam pengukuran intellectual capital, model regresi disusun untuk menguji hubungan antara intellectual capital dan ukuran kinerja keuangan perusahaan. Hasil penelitian menunjukkan bahwa capital employed yang paling berperan digunakan oleh perusahaan sampel untuk meningkatkan profitabilitas, produktivitas, dan penilaian pasar.

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Published
2013-09-20
How to Cite
GUNAWAN, Cecilya; TAN, Yuliawati. PENGARUH INTELLECTUAL CAPITAL TERHADAP TRADITIONAL MEASURES OF CORPORATE PERFORMANCE DARI BADAN USAHA MANUFAKTUR YANG GO PUBLIC DI BEI PERIODE 2009-2011. CALYPTRA, [S.l.], v. 2, n. 2, p. Hal. 1 - 19, sep. 2013. ISSN 2302-8203. Available at: <http://journal.ubaya.ac.id/index.php/jimus/article/view/483>. Date accessed: 16 july 2018.