Analisis VAIC dan Pengaruhnya Terhadap Kinerja High-IC Intensive Industries dan Low-IC Intensive Industries

Rudiawarni, Felizia Arni and HENDRASAPUTRA, YESSICA (2011) Analisis VAIC dan Pengaruhnya Terhadap Kinerja High-IC Intensive Industries dan Low-IC Intensive Industries. Jurnal Akuntansi Dan Teknologi Informasi, 10 (1). pp. 1-79. ISSN 1412-5994

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Abstract

This study aimed to determine how the influence of Intellectual Capital (IC) on economic performance, financial performance and market performance. The object of this research includes all the entities listed in Indonesia Stock Exchange (excluding the financial sector) in the period 2007 to 2009. The object of this research will be divided into two categories: entities that are categorized as High and Low IC IC intensive intensive. From the results of hypothesis testing, we found that the IC has a positive effect on economic performance, financial performance and stock market performance of companies at the Whole Industries and Low-Intensive Industries IC, but this study failed to prove that intellectual capital has a positive effect on economic performance, financial performance and stock market performance of companies in the High-IC Intensive Industries.

Item Type: Article
Uncontrolled Keywords: intellectual capital, economic performance, financial performance, stok market performance
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Adpesdam Ubaya
Date Deposited: 18 Jun 2014 01:35
Last Modified: 18 Jun 2014 01:35
URI: http://repository.ubaya.ac.id/id/eprint/16951

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