THE EFFECT OF INTELLECTUAL CAPITAL ON COMPANY’S PERFORMANCE (A Comparative Study between High IC Intensive Industry and Low IC Intensive Industry of Manufacturing Company Listed on Indonesia Stock Exchange (IDX) since 2011 to 2015)

Laurensia, Halim (2017) THE EFFECT OF INTELLECTUAL CAPITAL ON COMPANY’S PERFORMANCE (A Comparative Study between High IC Intensive Industry and Low IC Intensive Industry of Manufacturing Company Listed on Indonesia Stock Exchange (IDX) since 2011 to 2015). Diploma thesis, Universitas Andalas.

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Abstract

ABSTRACT This research is a comparative research, which is aimed to give contribution to examine and to compare the effect of intellectual capital on company’s performance that has different intellectual capital intensity. Intellectual capital was measured by Value Added Intellectual Capital (VAIC) method and company’s performance was measured by its financial performance (return on asset) and market valuation (market to book value). The sample of this research was listed manufacturing companies on the Indonesia Stock Exchange (IDX) since 2011-2015. The data were collected by using purposive sampling method and 30 observation data were analyzed. This research utilized panel regression model (with dummy) as a main analysis tool. The result of this research proved that there is significant difference for manufacturing companies’ intellectual capital in high IC intensive industry and low IC intensive industry. Most manufacturing companies’ intellectual capital in high IC intensive industry provide less contribution than those manufacturing companies in low IC intensive industry for the company’s performance. Keywords: Different Intellectual Capital Intensity, Company’s Performance, Financial Performance, Market Valuation

Item Type: Thesis (Diploma)
Primary Supervisor: Prof.Dr. Eddy R Rasyid, SE,M.Com(Hons),CA,Ak
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: s1 akuntansi internasional
Date Deposited: 21 Jul 2017 11:37
Last Modified: 21 Jul 2017 11:37
URI: http://scholar.unand.ac.id/id/eprint/26196

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