Pengaruh Efisiensi Penggunaaan Intellectual Capital Terhadap Nilai Perusahaan dengan Intellectual Capital Disclosure (ICD) Sebagai Variabel Moderasi

Dojo, Gabriella Johan (2018) Pengaruh Efisiensi Penggunaaan Intellectual Capital Terhadap Nilai Perusahaan dengan Intellectual Capital Disclosure (ICD) Sebagai Variabel Moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh efisiensi penggunaan intellectual capital terhadap nilai perusahaan dengan intellectual capital disclosure sebagai variabel moderasi. Sampel yang digunakan dalam penelitian sebanyak 82 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian tahun 2014-2017. Metode yang digunakan untuk menentukan sampel penelitian adalah metode purposive sampling. Teknik analisis data menggunakan analisis regresi linier berganda (Multiple Regression Linear) dan Moderated Regression Analysis (MRA). Alat analisis yang digunakan dalam penelitian ini adalah software SPSS versi 23. Hasil penelitian ini menunjukkan bahwa intellectual capital berpengaruh positif dan signifikan terhadap nilai perusahaan. Intellectual capital disclosure berpengaruh signifikan negatif terhadap nilai perusahaan. Intellectual capital disclosure memperkuat hubungan positif antara intellectual capital terhadap nilai perusahaan.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Dojo, Gabriella JohanNIM00000016085UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorHanna, HannaNIDN0316088502UNSPECIFIED
Additional Information: SK 12-14 DOJ p 2018; 31001000246299
Uncontrolled Keywords: Intellectual capital; Value added intellectual capital; Market to book value; Intellectual capital disclosure; Nilai perusahaan
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: Nicholas Sio Pradiva
Date Deposited: 06 Dec 2021 06:40
Last Modified: 06 Dec 2021 06:40
URI: http://repository.uph.edu/id/eprint/43692

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