Analisis Pengaruh Value Added Sebagai Indikator Intellectual Capital Terhadap Pertumbuhan Laba

., Safitri (2014) Analisis Pengaruh Value Added Sebagai Indikator Intellectual Capital Terhadap Pertumbuhan Laba. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

The objective of this study is to investigate influence of Intellectual Capital (VAICTM) and the third component is the Human Capital Value Added (VAHU), Structural Capital Value Added (STVA), and Value Added Capital Employed (VACA) to earnings growth. The population of this research is all the companies listed in Indonesia Stock Exchange from 2009 to 2013 year. The sample set by using simple random sampling method, where the sampling is done in a systematic way using a certain interval. The study sample was obtained as much as 79 companies with the amount of data that will be observed from 2011-2013 as many as 79 x 3 = 237 data. Hypothesis testing using multiple linear regression analysis method with supported by IBM SPSS program version 22. The results suggest that the first hypothesis (H1) suggest that the Human Capital Value Added (VAHU) sitive and significant effect on earnings growth, is rejected. The second hypothesis (H2) suggest that the Structural Capital Value Added (STVA) negative and significantly effect on the growth of profits, is accepted. The third hypothesis (H3) suggest that the Value Added Capital Employed (VACA) positive and significant effect on earnings growth, is rejected. As well as the fourth hypothesis (H4) suggest that the Intellectual Capital (VAICTM) significant effect on earnings growth, is accepted.

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