Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Pada Perusahaan Indeks Kompas 100 Di Bursa Efek Indonesia

Abstract

According Petty and Guthrie (2000) one approach that is used in judgment and measurement of intangible asset approach is intellectual capital that has become attention focus in various sectors, good management, information technology, sociology, and accounting. A result of not reported intangible assets, financial statements company become less informative because they did not report all the company in their entirety.Intellectual capital is very important for the company especially company that shares liquid. The company which has the level of liquidity, the company which has a market capitalization of the value of a large, as well as the company which has a good performance having its own interest in the country like Index Kompas 100 Company. This reseach aims to review the influence of intellectual capital on the company (Index Kompas 100 Companies).This research in a non probability of sampling to Index Kompas 100 companies in 2010 - 2014 until they reached 37 companies to analyzed. Analysis the data used was analysis multiple linear regression.The result of the research indicated that intellectual capital projected with VAIC have leverage positive and significantly to value of enterprise projected with price to book value (PBV). This means that the intellectual capital that is both able to raise PBV are better too