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All Journal Paradigma: Jurnal Masalah Sosial, Politik, dan Kebijakan
Sutoyo Sutoyo
Prodi Ilmu Akuntansi fakultas Ekonomi UPN “Veteran” Yogyakarta
Jl. SWK 104 (Lingkar Utara) Condongcatur 55283
Decision Sciences, Operations Research & Management Library & Information Science

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Relevansi Nilai Informasi Modal Intelektual
Studi Empiris Pada Perusahaan Perbankan Di Bursa Efek Indonesia Sutoyo Sutoyo
Jurnal Paradigma Vol 18, No 1 (2014): JANUARI
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/paradigma.v18i1.2402

Abstract

The purpose of this study was to test the value relevance of accounting information book value per share and earnings per share information and intellectual capital . Intellectual capital is measured using value added intellectual coef cient models ( VAIC TM ) used by Ante Pulic. This study was performed using Ohlson models and VAIC TM as additional information in the model to test the value relevance of intellectual capital accounting information , as other information on the company’s stock price . Companies listed in the Stock Exchange ‘s banking industry classi cation in 2010 was as much as 30 company , in 2011 as many as 31 companies and in 2012 as many as 32 companies . Based on the criteria used in this study , the company was selected as a sample of 30 companies for 3 years . The results showed that the ef ciency of the components of intellectual capital in the form of physical and nancial capital has relevance value . The ef ciency of the components of intellectual capital in the form of human capital has a relevance value . The ef ciency of the components of intellectual capital in the form of structural capital has a relevance value 
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