| dc.description.abstract | Tujuan penelitian ini adalah untuk menganalisis pengaruh intellectual
capital dan komponennya terhadap nilai pasar perusahaan dan kinerja keuangan
pada 21 perursahaan perbankan umum di Bursa Efek Indonesia pada tahun 2009
sampai 2011. Komponen modal intelektual adalah Value Added of Capital
Employee, Value Added of Human Capital, and Structural Capital Value Added.
Kinerja keuangan perusahaan diukur dengan Return on Assets, Return on Equity,
dan Growth of Revenue. Untuk menemukan pengaruh antar variabel, penelitian ini
menggunakan analisis regresi linier. Hasil analisis regresi menunjukkan bahwa
intellectual capital tidak bepengaruh signifikan terhadap nilai pasar perusahaan
dan Growth of Revenue; Value Added of Capital Employee berpengaruh
signifikan terhadap Return on Equity; Value Added of Human Capital tidak
berpengaruh terhadap kedua variabel nilai pasar perusahaan dan kinerja keuangan;
dan Structural Capital Value Added berpengaruh signifikan terhadap semua
proksi kinerja keuangan perusahaan.
Kata kunci: intellectual capital, nilai pasar perusahaan, kinerja keuangan
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ABSTRACT
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The purpose of this research were to analyze the impact of intellectual
capital and this components to firm’s market value and finance performances at
21 public banks in Indonesia Stock Exchange in year 2008 and 2009. The
components of intellectual capital were Value Added of Capital Employee, Value
Added of Human Capital, and Structural Capital Value Added. Finance
performances were measured by Return on Assets, Return on Equity, and Growth
of Revenue. To find the impact of variables, this research used linier regression
analysis. The result of regression analysis showed that intellectual capital had not
significant effect to firm’s market value and Growth of Revenue; Value Added of
Capital Employee had only significant effect to Return on Equity; Value Added of
Human Capital had not significant effect to both of firm’s market value and
finance performance; and Structural Capital Value Added had significant effect to
all proxy of finance performance.
Keywords: intellectual capital, firm’s market value, finance performance | en_US |
