Relevansi Nilai Informasi Modal Intelektual
Studi Empiris Pada Perusahaan Perbankan Di Bursa Efek Indonesia

Authors

  • Sutoyo Sutoyo Prodi Ilmu Akuntansi fakultas Ekonomi UPN “Veteran” Yogyakarta
Jl. SWK 104 (Lingkar Utara) Condongcatur 55283

DOI:

https://doi.org/10.31315/paradigma.v18i1.2402

Abstract

The purpose of this study was to test the value relevance of accounting information book value per share and earnings per share information and intellectual capital . Intellectual capital is measured using value added intellectual coef cient models ( VAIC TM ) used by Ante Pulic. This study was performed using Ohlson models and VAIC TM as additional information in the model to test the value relevance of intellectual capital accounting information , as other information on the company’s stock price . Companies listed in the Stock Exchange ‘s banking industry classi cation in 2010 was as much as 30 company , in 2011 as many as 31 companies and in 2012 as many as 32 companies . Based on the criteria used in this study , the company was selected as a sample of 30 companies for 3 years . The results showed that the ef ciency of the components of intellectual capital in the form of physical and nancial capital has relevance value . The ef ciency of the components of intellectual capital in the form of human capital has a relevance value . The ef ciency of the components of intellectual capital in the form of structural capital has a relevance value 

Downloads

Published

2018-11-08

How to Cite

Sutoyo, S. (2018). Relevansi Nilai Informasi Modal Intelektual
Studi Empiris Pada Perusahaan Perbankan Di Bursa Efek Indonesia. Paradigma: Jurnal Masalah Sosial, Politik, Dan Kebijakan, 18(1). https://doi.org/10.31315/paradigma.v18i1.2402

Issue

Vol. 18 No. 1 (2014): JANUARI

Section

Artikel

License

The manuscript submitted to Paradigma: Jurnal Masalah Sosial, Politik, dan Kebijakan journals are released under the license of Creative Commons Attribution-Non Commercial- ShareAlike (CC BY SA) if and when the article is accepted for publication.

We declare that:

  1. This paper has not been published in the same form elsewhere.
  2. It will not be submitted anywhere else for publication prior to acceptance/rejection by this Journal.
  3. A copyright permission is obtained for materials published elsewhere and which require this permission for reproduction.

 

Retained Rights/Terms and Conditions

Authors retain all proprietary rights  to the published works, such as (but not limited to) the following rights:

  1. Copyright and other proprietary rights relating to the article, such as patent rights,
  2. The right to use the substance of the article in own future works, including lectures and books,
  3. The right to reproduce the article for own purposes,
  4. The right to self-archive the article 

The right to enter into separate, additional contractual arrangements for the non-exclusive distribution of the article's published version (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal Paradigma: Jurnal Masalah Sosial, Politik, dan Kebijakan