PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE

Indra Gunawan Siregar, Basuki Basuki, Dede Sunaryo

Abstract


This study aims to examine and analyze the influence of intellectual capital on financial
performance. The design of this study uses explanatory causality design. The population used
in this study is a company listed on the IDX specifically the property and real estate sector for
the period 2012-2017. The analysis method uses multiple linear regression analysis and data
analysis. The sample selection technique uses purposive sampling.
The results of this study partially show that VACA, VAHU variables influence financial
performance (ROA). Whereas STVA and marketing expenses have no effect on financial
performance (ROA). Simultaneously it proved to have an effect on financial performance. The
findings of this study are the ability of companies to manage efficiently and effectively existing
resources, and respond well to the market.
Keywords: Intellectual Capital, Marketing Expenses and ROA


Full Text:

PDF

References


Bontiset al. 2000, Intellectual capital Disclosure in Canadian Corporations. Journalof Human Resource & Accounting

Firer dan Williams, 2003. Intellectual Capital and Traditional Measures of Corporate Performance. Journal of Intellectual Capital. Vol. 4 No. 3.

Firmansyah, Riza. 2009. Pengaruh Intelectual Capital Terhadap Kinerja Keuangan Perusahaan. Universitas Negeri Semarang.

Gozali, Adrian dan Saarce, Elsye, Hatana. 2014. Pengaruh Intelectual Capital Terhadap Kinerja Keuangan Dan Nilai Perusahaan.

Purnama, Rustia, Sinta. 2016. Pengaruh Intelectual Capital Terhadap Kinerja Keuangan Dan Nilai Pasar. Universitas Lampung. Bandar Lampung.

Puspitosari, Indriyani. 2016. Pengaruh Modal Intelectual Capital Terhadap Kinerja Keuangan Pada Sektor Perbankan. ISSN. IAIN. Surakarta.

Suhardjanto, D., dan Wardhani, M. 2010. “Praktik Intellectual Capital Disclosure Perusahaan yang terdaftar di Bursa Efek Indonesia. JAAI. Vol. 14, No. 1, 71-85

Sutanto dan Supatmi, 2012. Pengaruh Karakteristik Perusahaan terhadap Tingkat Pengungkapan Informasi Intellectual Capital di Dalam Laporan Keuangan Tahunan

Tri, Ersa 2013. Panduan Praktis Standar Akuntansi Keuangan. Peneribit Salemba Empat, Jakarta

Ulum, Ihyaul, Imam Ghozali & Anis Chariri. 2011 “Intellectual Capital dan Kinerja Keuangan Perusahaan: Suatu Analisis dengan Pendekatan Partial Least Squares”. Proceeding SNA .

Ulum, Ihyaul. 2015. Intelectual Capital;Model Pengukuran, Framework Pengungkapan, UMM Press, Malang

Wahdikorin, Ayu. 2010 “Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2007-2009 ”Semarang: Universitas Diponegoro, 2010.

Wahdikorin, Ayu. 2010. Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2007-2009. Universitas Diponegoro.


Refbacks

  • There are currently no refbacks.