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HUBUNGAN ANTARA MODAL INTELEKTUAL DENGAN NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Jurnal Ilmiah Riset Akuntansi

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Title HUBUNGAN ANTARA MODAL INTELEKTUAL DENGAN NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
 
Creator Antana, Lita Lada
Maslichah, Maslichah
Junaidi, Junaidi
 
Description ABSTRACTThis study aims to analyze the relationship of intellectual capital with the component ofHCE (human capital efficiency), SCE (structure capital efficiency), and CEE (capital employedefficiency) to market value proxies with M / B (market to book value) and also ROA (Return onassets). Source of data in the form of company's financial statements obtained from theIndonesia Stock Exchange website, where the samples taken are manufacturing companies listedon the Indonesia Stock Exchange (BEI) in 2013-2015. Sample determination method used ispurposive sampling, the result of this research indicate that Return On Asset influenced byHuman Capital Efficiency, Structural Capital Efficiency, and Capital Efficiency Employed equalto 29,3%.Keywords: Intellectual capital relationship, HCE (human capital efficiency), SCE(structure capital efficiency), and CEE (market employee efficiency) M / B(market to book value), ROA (return on assets).
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2017-07-05
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/362
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/362/966
 
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