JANUARTI, Indira (2009) PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KINERJA INTELLECTUAL CAPITAL (Studi Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2005-2007). Jurnal Akuntansi & Auditing, 5 (2). pp. 95-111.

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Abstract

The aims of this study are to analyze the level of intellectual capital performance and the effect of
managerial and institutional ownership on intellectual capital performance. This paper focused
on banking companies listed in Indonesia Stock Exchange (IDX) for period 2005-2007. The
intellectual capital performance is measured by Value Added Intellectual Capital Coefficient
(VAIC
) which developed by Pulic (2000). In this paper also used three control variables, they
are firm size, leverage and return on asset. The method of data collection is pooling method and
result 79 observation. The linear regression analysis is used to analyze the effect of managerial
and institutional ownership on intellectual capital performance. Based on statistical analysis,
TM
it is concluded that managerial ownership has no effect to intellectual capital performance,
while institutional ownership has a negative effect to intellectual capital performance. Return
on asset has a positive effect to intellectual capital performance. Firm size and leverage have no
effect to intellectual capital performance. VAIC calculation shows that the intellectual capital
performance of banking company listed in Indonesia Stock Exchange for period 2005-2007 are
categorized as common performers.

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