Selasa, 11 Januari 2011

IMPLIKASI INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE, GROWTH DAN MARKET VALUE; STUDI EMPIRIS DENGAN PENDEKATAN SIMPLISTIC SPECIFICATION

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 29 Halaman
Release Date : 2010

Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir


Penelitian sebelumnya masi menunjukkan hasil yang kontradiktif tersebut, maka menarik untuk dikaji ulang dengan melakukan penelitian mengenai Modal Intelektual. Penelitian ini berusaha mereplikasi penelitian yang pernah dilakukan Chen et.al (2005) dengan beberapa modifikasi dan penyesuaian dengan kondisi di Indonesia. Selanjutnya penelitian ini bertujuan untuk membuktikan secara empiris pengaruh pengaruh Modal Intelektual terhadap kinerja keuangan, pertumbuhan, dan nilai pasar perusahaan.


Badingatus Solikhah, S.E.1
Dr. H. Abdul Rohman, M.Si, Akt 2
Wahyu Meiranto, M.Si., Akt 3

ABSTRACT
Intellectual Capital has been examined in several countries, but in Indonesia Intellectual Capital study which related to market value is limited. The results in previous research also show to different findings. The purpose of this study is to investigate the influence of Intellectual Capital of firm toward their financial performance, growth and market value. Furthermore, the purpose of this study is to investigate differensiation of Intellectual Capital Performance in each industry. The Value Added Intellectual Coefficient (VAICTM) methode is used to measure of Intellectual Capital. This study uses data from 116 publicly listed companies in Indonesian Stock Exchange between the years 2006 to 2008. It is an empirical study using Partial Least Square (PLS) and one-way ANOVA for the data analysis. The results show that: Intellectual Capital influences positively to financial performance and growth; Intellectual Capital doesn’t influence firm’s market value. The  Performance of Intellectual Capital is differs by industry. But this differenciation is low because the samples in this study are only in manufacturing sectors which have same characters.

Key words: Intellectual Capital, financial performance, growth, firm’s market value, Partial Least Square (PLS)

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