Hubungan Antara Intellectual Capital dan Kinerja Keuangan Studi Empiris pada Perusahaan Property dan Real Estate Di Indonesia Periode 2011-2015
Abstract
The purpose of this study was to determine the effect of intellectual
capital on the financial performance and stock price of property and real
estate in Indonesia. Measurement model of intellectual capital model Pulic,
Value Added Intellectual Coefficient (VAIC) with the major components
basic resource companies human capital (HCE), structural capital (SCE),
physical capital (CEE) and the company's financial performance as measured
return on assets (ROA), revenue growth (GR), and earnings per shares
EPS).
The data used is the entire property and real estate company listed on
Indonesia Stock Exchange (BEI) in the period 2011-2015. This study uses
PLS (Partial Least Square) as a tool to analyze the relationship between
intellectual capital (VAIC) the financial performance of companies Property
Real Estate.
The results showed that: (1) intellectual capital positive effect on the
financial performance of the company property and real estate, (2) intellectual
capital positive effect on stock prices in the future, (3) rate of growth of IC-
ROGIC positive effect on prices shares in the future.
Collections
- Akuntansi [4424]