文章基本信息

标题：PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KINERJA INTELLECTUAL CAPITAL (Studi Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2005-2007)
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作者：Tera Novitasari ; Indira Januarti
期刊名称：JURNAL AKUNTANSI DAN AUDITING
印刷版ISSN：1412-6699
出版年度：2009
卷号：5
期号：2
页码：95-111
语种：English
出版社：JURNAL AKUNTANSI DAN AUDITING
摘要：ABSTRACT The aims of this study are to analyze the level of intellectual capital performance and the effect ofmanagerial and institutional ownership on intellectual capital performance. This paper focusedon banking companies listed in Indonesia Stock Exchange (IDX) for period 2005-2007. Theintellectual capital performance is measured by Value Added Intellectual Capital Coefficient(VAICTM) which developed by Pulic (2000). In this paper also used three control variables, theyare firm size, leverage and return on asset. The method of data collection is pooling method andresult 79 observation. The linear regression analysis is used to analyze the effect of managerialand institutional ownership on intellectual capital performance. Based on statistical analysis,it is concluded that managerial ownership has no effect to intellectual capital performance,while institutional ownership has a negative effect to intellectual capital performance. Returnon asset has a positive effect to intellectual capital performance. Firm size and leverage have noeffect to intellectual capital performance. VAIC calculation shows that the intellectual capitalperformance of banking company listed in Indonesia Stock Exchange for period 2005-2007 arecategorized as common performers.
关键词：intellectual capital performance, managerial ownership, institutional ownership,value added intellectual capital coefficient (VAICTM)