| dc.contributor.advisor | Sadali, Isfenti | |
| dc.contributor.author | Gurusinga, Meliasni Br | |
| dc.date.accessioned | 2022-12-06T05:53:17Z | |
| dc.date.available | 2022-12-06T05:53:17Z | |
| dc.date.issued | 2016 | |
| dc.identifier.uri | https://repositori.usu.ac.id/handle/123456789/70366 | |
| dc.description.abstract | This study aims to identify and analyze the effect of intellectual capital on
profitability and capital gain shares in the open banking company in Indonesia.
Independent variables used in this study is the intellectual capital measured by
VAICTM consisting of Value Added Capital Employed (VACA), Value Added
Human Capital (VAHU) and Structural Capital Value Added (STVA). The
dependent variable used is the ratio of profitability as measured by return on
assets (ROA) and return on equity (ROE), as well as the capital gain share.
The population in this study was 43 (forty-three) Bank opens in Indonesia.
Based on purposive sampling method, the sample used is 25 (twenty five) Bank
Open in Indonesia. The analytical method used is descriptive statistical methods
and methods of statistical analysis using multiple linear regression.
The results showed that: 1) simultaneously intellectual capital consisting
of value added capital employed (VACA), value added human capital (VAHU)
and structural capital value added (STVA) positive and significant impact on the
ratio of return on assets (ROA) and partially (t test) only variable value added
capital employed (VACA) and structural capital value added (STVA) are positive
and significant impact on the return on assets (ROA), 2) simultaneously variable
intellectual capital consisting of value added capital employed (VACA), value
added human capital (VAHU) and structural capital value added (STVA) positive
and significant impact on the ratio of return on equity (ROE) and partially (t test)
only variable value added capital employed (VACA) and structural capital value
added (STVA) are positive and significant impact on the return on equity (ROE),
3) simultaneously variable intellectual capital consisting of value added capital
employed (VACA), value added human capital (VAHU) and structural capital
value added ( STVA) positive and significant effect on the ratio of capital gains
and only partially structural variable capital value added (STVA) the significant
positive effect on Capital gains Shares. | en_US |
| dc.language.iso | id | en_US |
| dc.publisher | Universitas Sumatera Utara | en_US |
| dc.subject | Intellectual Capital | en_US |
| dc.subject | Value Added Capital Employed (VACA) | en_US |
| dc.subject | Value Added Human Capital (VAHU) | en_US |
| dc.subject | Structural Capital Value Added (STVA) | en_US |
| dc.subject | Return on Assets (ROA) | en_US |
| dc.subject | Return on Equity (ROE) | en_US |
| dc.subject | Capital Gains | en_US |
| dc.title | Pengaruh Intellectual Capital terhadap Kemampulabaan dan Capital Gain Saham pada Perusahaan Perbankan Terbuka di Indonesia | en_US |
| dc.type | Thesis | en_US |
| dc.identifier.nim | NIM140521025 | |
| dc.identifier.nidn | NIDN0019106702 | |
| dc.identifier.kodeprodi | KODEPRODI61201#Manajemen | |
| dc.description.pages | 146 Halaman | en_US |
| dc.description.type | Skripsi Sarjana | en_US |
