Agustina R, Juanita (2014) PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2012. S1 thesis, Universitas Negeri Jakarta.
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Abstract
Juanita Agustina R. The Influence of Intellectual Capital Disclosure to Firm Value on Listed Companies in Indonesia Stock Exchange in 2012. Skripsi. Jakarta: Concentration in Accounting Education, Department of Economics and Administration, Faculty of Economics, State University of Jakarta, 2014. The purpose of this research was to study the significant effect of intellectual capital disclosure on firm value on listed company in Indonesian Stock Exchange in 2012. The method used is quantitative descriptive survey method with a descriptive and statistical analysis and regression approach. This research using the secondary data obtained from the reference center Indonesia Stock Exchange in 2012. Variable X as the independent variable is the intellectual capital disclosure in measured by intellectual capital disclosure index. Meanwhile variable Y is proxied by market to book ratio. The sampling technique was conducted by random sampling. The attainable population in this research were all companies listed on the Indonesia Stock Exchange and include in type industry of Automotive, Banks, Computer and Sevices, Pharmaceutical, Telecommunication Services totaling 62 companies and the sample used by the table Isaac and Michael is 51 companies. The simple linear regression and resulted Ŷ = -0,65 + 1,49X. The result of this research concluded that intellectual capital disclosure has significant effect on firm value with 0,284 significant value. The ability intellectual capital disclosure explain firm value is 8,07%.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Pembimbing I:Ati Sumiati, S.Pd., M.Si Pembimbing II:Susi Indriani, SE., MS.Ak |
| Subjects: | Ilmu Sosial (Social Science) > Ilmu Ekonomi (Economics) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting) |
| Divisions: | Fakultas Ekonomi > S1 Pendidikan Akuntansi |
| Depositing User: | Users 16 not found. |
| Date Deposited: | 29 Dec 2017 04:02 |
| Last Modified: | 29 Dec 2017 04:02 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/1959 |
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