Skripsi

Pengaruh intellectual capital terhadap nilai perusahaan dengan Return On Asset (ROA) sebagai variabel intervening pada perusahaan real estate and property yang terdaftar di Bursa Efek Indonesia tahun 2014-2015 / Regina Setyaningsih

Abstrak
ABSTRAK Setyaningsih Regina. 2017. PengaruhIntellectual CapitalterhadapNilai Perusahaan denganReturn On Asset (ROA) sebagaiVariabelInterveningpada Perusahaan Real Estate And Property yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015. Skripsi JurusanManajemen FakultasEkonomi UniversitasNegeri Malang. Pembimbing (I) Fadia Zen S.E. M.M (II)H. Subagyo S.E. S.H. M.M.. Kata Kunci Intellectual Capital Nilai Perusahaan Return on Asset (ROA). Memaksimalkannilaiperusahaandapatdicapaibilaperusahaanmemperhatikanparapemegangkepentingan (stakeholder). Keseimbanganpencapaiantujuanstakeholderperusahaan dapatmenjadikanperusahaanberpeluangmendapatkankeuntunganmaksimalsehinggakinerjaperusahaanakandinilaibaikoleh investor. Penelitimengambilvariabelintellectual capitaldanreturn on assetkarenamerupakansalahsatufaktor yang dapatmempengaruhinilaiperusahaan. penelitianinibertujuanuntuk (1) Mendeskripsikanvariabelnilaiperusahaan intellectual capital dan ROA selamaperiodepenelitian (2) Mengujipengaruhintellectual capitalterhadapnilaiperusahaan (3) Mengatahuipengaruh ROA sebagaivariabelintervening. Penelitianinimenggunakanpenelitiankuantitatifdenganmenggunakan data sekunder. Populasidalampenelitianiniadalahperusahaanreal estate and proprety yang terdaftar di Bursa Efek Indonesia tahun 2014-2015 sebanyak 49 perusahaan yang disesuaikandenganbeberapakriteriasehinggadapatsebanyak 33 perusahaan. Teknikanalisis data yang digunakanadalahanalisisjalur (path analys). Hasilpenelitianinimenunjukkanbahwa intellectual capitalberpengaruhsignifikanterhadapreturn on asset (ROA) return on asset (ROA) berpengaruhsignifikanterhadapnilaiperusahaan intellectual capitaltidakberpengaruhsignifikanterhadapnilaiperusahaan. halinikarenarendahnyakesadaran investor akanpentingnyasumberdayaintelektual yang dimilikiperusahaansehinggatidakberpengaruhterhadapnilaiperusahaan. Berdasarkanhasilanalisis data tersebutbahwapara investor yang hendakmenanamkanmodalnya sebaiknyamemperhatikankinerjakeuanganperusahaan. apabilakinerjaperusahaantersebutbaikmakaakanmemberikanprospekdimasa yang akandatang. Untukpenelitianselanjutnyalebihbaikmenggunakanperusahaanjasakeuangankarenaperusahaanjasakeuanganmengutamakankemampuan inovasimaupungagasan ide yang dimilikidalammemberikanpelayanandanmemprediksikebutuhankeuanganpelanggangan di waktu yang akandatang. ABSTRACT Setyaningsih Regina. 2017. The Intellectual Capital Influence on Firm Value with Return On Assets (ROA) as Intervening Variable in Real Estate and Property Companies Listed on Indonesia Stock Exchange Year 2014-2015. Sarjana s Department of Management Faculty of Economics State University of Malang. Advisors (I) Fadia Zen S.E. M.M (II) H. Subagyo S.E. S.H. M.M . Keywords Intellectual Capital Corporate Value Return on Assets (ROA). Maximizing the value of a company can be achieved if the company pays attention to the stakeholders. Balance achievement of corporate stakeholder objectives can make the company a chance to get maximum profits so that the performance of the company will be valued by the investor. Researchers take the variable intellectual capital and return on assets because it is one factor that can affect the value of the company. This study aims to (1) Describe the variables of corporate value intellectual capital and ROA during the study period (2) To examine the influenceof intellectual capital on firm value (3) Know the influence of ROA as intervening variable. This research uses quantitative research using secondary data. The population in this research is real estate and proprety companies listed in Indonesia Stock Exchange 2014-2015 year as many as 49 companies that adjusted with several criteria so that can be as many as 33 companies. Data analysis technique used is path analysis (path analys). The results of this study indicate that intellectual capital has a significant effect on return on assets (ROA) return on assets (ROA) significant effect on corporate value intellectual capital has no significant effect on firm value. This is due to low investor awareness of the importance of intellectual resources owned by the company so as not to affect the value of the company. Based on the results of data analysis that investors who want to invest their capital should pay attention to the financial performance of the company. If the performance of the company is good then it will give prospect in the future. For further research it is better to use a financial services company because the financial services company prioritizes the ability innovation and idea ideas that have in providing services and predict the financial needs of future customers.

Informasi Detail

DDC

Rs 658.1524 SET p

Prodi

Universitas Negeri Malang. Program Studi Manajemen, 2017.

Deskripsi Fisik

ix, 94 lembar; i.; tab.; 30 cm

Bahasa

Indonesia

No Reg

01724/KI/17

Edisi

Skripsi (Sarjana)-- Universitas Negeri Malang. 2017

Subjek

1. NILAI PERUSAHAAN
2. CORPORATIONS

Pembimbing

1. Fadia Zen; 2. H. Subagyo

Lampiran Berkas