PENGARUH INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE DARI PERUSAHAAN DI SEKTOR JASA YANG GO PUBLIC DI BEI PERIODE 2010-2013
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Keywords:
Intellectual capital, ROE, ATO, Tobin’s Q, VAICTM
Abstract
Penelitian ini bertujuan untuk melihat pengaruh intellectual capital (VAICTM) terhadap financial performance (profitabilitas, produktivitas, dan penilaian pasar). Profitabilitas diukur dengan Return on Equity (ROE), produktivitas diukur dengan Asset Turnover (ATO), dan penilaian pasar diukur dengan Tobin’s Q. Sampel penelitiannya menggunakan data perusahaan jasa yang diperoleh dari Bursa Efek Indonesia untuk periode 2010-2013. Hasil penelitian menunjukkan bahwa capital employee yang paling berperan digunakan oleh perusahaan sampel untuk meningkatkan profitabilitas dan produktivitas.
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Published
2015-03-01
Section
Bidang Akuntansi (AK)
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