JANUARTI, Indira (2009) Pengaruh Struktur Kepemilikan terhadap Kinerja Intelectual 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 ofintellectual capital performance and the effect of managerial and institutional ownership on intellectual capital performance. This paperfocused on banking companies listed in Indonesia Stock Exchange (/DX) for period 2005-2007. The intellectual capital performance is measured by Value Added Intellectual Capital Coefficient (VAIC7;1,i) which developed by Pulic (2000).. In this paper also used three control variables, they arefirm size, lev erage and return on asset. The method of data collection is pooling method and result 79 obseri ation. The linear regression analysis is used to analyze the effect of managerial and institutional ownership on intellectual capital performance .. Based on statistical analysis it is concluded that managerial ownership has no effect lo 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 forperiod 2005-2007 are categorized as common performers.

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