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Intellectual capital dan intellectual capital disclosure terhadap market performance pada perusahaan publik indeks LQ-45

Author

Listed:
  • Shella Shella
  • Linda Kusumaning Wedari

Abstract

Penelitian ini merupakan penelitian empiris yang bertujuan untuk mengetahui pengaruh intellectual capital dan intellectual capital disclosure terhadap market performance pada perusahaan go public di Bursa Efek Indonesia (BEI) dalam indeks LQ-45 untuk periode 2012 sampai dengan 2014. Pengujian ini dilakukan dengan menggunakan regresi linear berganda terhadap data sebanyak 64 sampel. Hasil dari penelitian ini menunjukkan adanya pengaruh signifikan yang positif antara intellectual capital dan market performance. Pasar memberikan nilai yang lebih tinggi pada perusahaan yang mempunyai intellectual capital yang tinggi. Sementara itu, intellectual capital disclosure berpengaruh signifikan secara negatif terhadap market performance. Semakin tinggi intellectual capital disclosure yang dilakukan perusahaan maka semakin rendah market performance.

Suggested Citation

  • Shella Shella & Linda Kusumaning Wedari, 2016. "Intellectual capital dan intellectual capital disclosure terhadap market performance pada perusahaan publik indeks LQ-45," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 20(1), pages 27-36.
    • Handle: RePEc:uii:jaaife:v:20:y:2016:i:1:p:27-36:id:7004
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