PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KINERJA INTELLECTUAL CAPITAL (Studi Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2005-2007)
ABSTRACT: The aims of this
study are to analyze the level of intellectual capital performance and the
effect ofmanagerial and institutional ownership on intellectual capital
performance. This paper focusedon banking companies listed in Indonesia Stock
Exchange (IDX) for period 2005-2007. Theintellectual capital performance is
measured by Value Added Intellectual Capital Coefficient(VAICTM) which
developed by Pulic (2000). In this paper also used three control variables,
theyare firm size, leverage and return on asset. The method of data collection
is pooling method andresult 79 observation. The linear regression analysis is
used to analyze the effect of managerialand institutional ownership on
intellectual capital performance. Based on statistical analysis,it is concluded
that managerial ownership has no effect to intellectual capital
performance,while institutional ownership has a negative effect to intellectual
capital performance. Returnon asset has a positive effect to intellectual
capital performance. Firm size and leverage have noeffect to intellectual
capital performance. VAIC calculation shows that the intellectual
capitalperformance of banking company listed in Indonesia Stock Exchange for
period 2005-2007 arecategorized as common performers.
Keywords: intellectual capital
performance, managerial ownership, institutional ownership,value added
intellectual capital coefficient (VAICTM)
Penulis: Tera Novitasari,
Indira Januarti
Kode Jurnal: jpakuntansidd090136
