PENGARUH PHYSICAL CAPITAL, HUMAN CAPITAL, DAN STRUCTURAL CAPITAL TERHADAP PROFITABILITAS, PRODUKTIVITAS DAN PENILAIAN PASAR PADA PERBANKAN INDONESIA

Studi kasus perbankan yang terdaftar di BEI Tahun 2008-2011

  • Sari Rahmadhani

Abstract

This study aimed to examine the effect of disclosure of intangible assets
in the banking company. Disclosure of intangible assets is an important
concern for modern accounting disclosures aimed determine the ability of an
intangible asset in improving profitability, productivity and market
valuation. New types of intangibles such as employee competence,
relationships with customers, simulation models, administration and
computer systems are not recognized in the financial reporting model and
conventional management. Testing of intangible assets is done by using the
components of capital, namely Physical Intellectual Capital, Human Capital,
Structural Capital.
This research was conducted by a quantitative method using secondary
data. The population of this study was obtained from the banks listed on the
Indonesia Stock Exchange in the period 2008 - 2011. The study sample was
12 Banks are selected using purposive sampling method. Analysis techniques
used is by using multiple linear regression model using SPSS. The results
showed results provide empirical evidence that the Physical capital does not
affect the profitability, productivity, and penilaiaan banking market in
Indonesia. While human capital affect the profitability and market
penilaiaan, but has no effect on the pebankan produkivitas. Structural capital
does not affect the profitability and market penilaiaan, but the effect on the
productivity of banking in Indonesia.

Published
Oct 21, 2018
How to Cite
RAHMADHANI, Sari. PENGARUH PHYSICAL CAPITAL, HUMAN CAPITAL, DAN STRUCTURAL CAPITAL TERHADAP PROFITABILITAS, PRODUKTIVITAS DAN PENILAIAN PASAR PADA PERBANKAN INDONESIA. Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT), [S.l.], v. 4, n. 1, p. 63 - 82, oct. 2018. ISSN 2656-4440. Available at: <http://jurnal.stietotalwin.ac.id/index.php/jimat/article/view/55>. Date accessed: 29 mar. 2024.