PENGARUH INTELLECTUAL CAPITAL PERFORMANCE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP NILAI PERUSAHAAN PADA PERBANKAN INDONESIA YANG TERDAFTAR DI BEI 2008-2012

Penulis Lia Uzliawati, Agus Solikhan, Cici Ratnawati Universitas Sultan Ageng Tirtayasa

  • Jurnal UCY
Keywords: Intellectual Capital Performance, Intellectual Capital Disclosure, Firm Value.

Abstract

The purpose of this study is to investigate the relation between Intellectual Capital Performance and Intellectual Capital Disclosure Firm Value to listed Banking firms in Indonesia stock Exchange period 2008-2012. By using Pulic’s- Value Added Intellectual Capital (VAIC), ICD Indexs and Tobin’s Q. Population of research is listed Banking firms in Indonesia stock Exchange Period 2008-2012. And sample are 31 banking firms. Data analysis using multiple regression. The result show that intellectual capital performance and Intellectual Capital Disclosure affect positively to firms value.

Published
2019-04-26