Accounting Analysis Journal
Vol 1 No 1 (2012): July 2012

PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR




Article Info

Publish Date
01 Jul 2012

Abstract

Abstrak Tujuan dari penelitian ini untuk mengetahui pengaruh modal intelektual terhadap kinerja keuangan perusahaan dan nilai pasar. Sampel yang digunakan  dalam penelitian ini adalah perusahaan manufaktur yang secara konsisten listing selama tahun 2009-2010, dan diambil dengan metode purposive  sampling. Metode analisis data menggunakan analisis deskriptif dan analisis inferensial dengan Partial Least Sequare (PLS). Hasil penelitian ini menunjukkan bahwa modal intelektual berpengaruh terhadap kinerja keuangan dan nilai pasar.   Abstract The purpose of this research is to find out the influence of intellectual capital to financial performance and market value. Sample for this research is manufacturing enterprises which are consistently registered during period of 2009-2010, and collected using method of purposive sampling. The methods of data analysis was using descriptive analysis and inferensial analysis using Partial Least Square (PLS). The results shown that intellectual capital is influenciny financial performance and market value.

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Journal Info

Abbrev

aaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and ...