THE ANALYSIS OF VALUE ADDED AS AN INDICATOR OF INTELLECTUAL CAPITAL AND ITS ASSOCIATION TOWARDS COMPANY PERFORMANCE

WULANDARI FITRI EKASARI, 040710064 (2011) THE ANALYSIS OF VALUE ADDED AS AN INDICATOR OF INTELLECTUAL CAPITAL AND ITS ASSOCIATION TOWARDS COMPANY PERFORMANCE. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

The principal purpose of this research is to investigate the association between the efficiency of value added (VA) by the major components of a firm’s resources base (physical capital, human capital and structural capital), and also the Value Added Intellectual Coefficient (VAICTM) toward the firm’s economic, financial and stock market performance. Data are drawn from a sample of 324 companies listed in Indonesia Stock Exchange for the year of 2009 which is divided into primary, secondary, and tertiary industry sectors. The result is obtained by using multiple regression analysis. From the result, it is discovered that physical capital, structural capital and VAICTM have significant associations toward company’s economic, financial and stock market performance, while human capital only has significant association towards firm’s economic performance. The research result also shows that the contribution of intellectual capital differs across industry sectors.

Item Type: Thesis (Skripsi)
Additional Information: KKB KK-2 A 200/ 11 Eka a
Uncontrolled Keywords: VALUE ANALYSIS (COST CONTROL); INTELLECTUAL CAPITAL
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsNIM/NIDN
WULANDARI FITRI EKASARI, 040710064UNSPECIFIED
Contributors:
ContributionNameNIDN/NIDK/NUP
ContributorAmalia Rizki, Ms., SE., M.Si., Ak.UNSPECIFIED
Depositing User: Mrs. Djuwarnik Djuwey
Date Deposited: 12 Mar 2012 12:00
Last Modified: 22 Jul 2016 05:04
URI: http://repository.unair.ac.id/id/eprint/1401
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