FITRIASURI, FITRIASURI (2022) PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR FARMAS. PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR FARMAS.
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Abstract
This study aimed to analyze the effect of Intellectual Capital based Value Added Intellectual Coefficient (VAIC) consisting of Value Added Capital Employed (VACE), Value Added Human Capital (VAHC), and Structural Capital Value Added (SCVA) to the value of a company is measured by using price to book value (PBV). The samples are 25 companies listed pharmaceutical sector in Indonesian Stock Exchange 2011-2015 period. The analysis used in this research is multiple regression analysis. The results of this study demonstrate that the Value Added Capital Employed (VACE), Value Added Human Capital (VAHC), and Structural Capital Value Added (SCVA) does not affect the value of the company.
| Item Type: | Article |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 20 Jun 2022 07:36 |
| Last Modified: | 20 Jun 2022 07:36 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/13629 |
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