JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016

Pengaruh Intellectual Capital terhadap Nilai Perusahaan

Nanik Lestari (Jurusan Manajemen Bisnis, Politeknik Negeri Batam)
Rosi Candra Sapitri (Jurusan Manajemen Bisnis, Politeknik Negeri Batam)



Article Info

Publish Date
04 Jul 2016

Abstract

This study aimed to analyze the effect of intellectual capital on firm value. Intellectual capital measured in this study with the Pulic model (1998). Firm Value measured by Tobin's Q Control variables used in the study is size, leverage, and growth. The population of this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) 2010-2013. Samples were selected using purposive sampling method with sample 252 (firm – years). This study uses multiple regression analysis and descriptive statistics for the analysis of the data processed by the program eviews 8.0. The results of this study is intellectual capital (VAIC/value added intellectual coefficient) does not affect on firm value. The control variables such as size, leverage, and growth was also not significantly affect on firm value.

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Journal Info

Abbrev

JAEMB

Publisher

Subject

Economics, Econometrics & Finance

Description

Terbit dua kali setahun pada bulan Juli dan Desember: mulai Volume 6, Nomor 1, Juli 2018. Berisi tulisan yang diangkat dari hasil penelitian di bidang Akuntansi, Ekonomi, dan Manajemen ...