Diponegoro Journal of Accounting
Volume 2, Nomor 3, Tahun 2013

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2011

Agni Putri, Anisa (Unknown)
Purwanto, Agus (Unknown)



Article Info

Publish Date
25 Jul 2013

Abstract

The objectives of this study are to analyze the impact of intellectual capital on firm performance(ROA,ROE,RG,EP). This research to analyze the impact of HCE,SCE,CEE on firm performance(ROA,ROE,RG,EP) and VAIC on firm performance (ROA,ROE,RG,EP).This research used banking company data that listed in Indonesia Stock Exchange (IDX) 2009-2011. The model that used to measure intellectual capital was Pulic model agregatly-using Value Added Intellectual Coefficient (VAIC) or separately-using Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), dan Capital Employed Efficiency (CEE). The result show: (1) SCE an impact on ROA. (2) SCE an impact on ROE. (3) VAIC an impact on ROE.

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Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...