Pengaruh Pengungkapan Intellectual Capital (IC) dan Economic Value Added (EVA) terhadap Harga Saham Perusahaan Manufaktur yang terdaftar di BEI

Abstract

This study aims at finding out if The Influence of Intellectual Capital (IC)and Economic Value Added (EVA)  on Stock Price of Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) in 2012.  The hypothesis of this study is : There is Influence of Intellectual Capital (IC) and Economic Value Added (EVA)  on Stock Price of Manufacturing Company listed on the Indonesia Stock Exchange (BEI) in 2012. The method used is the author of the survey method with a quantitative approach . This study population is the entire manufacturing companies listed on the Stock Exchange in 2012 his sampling technique is random sampling as many as 36 samples .. Correlation Coefficient significance test ( Test A ) of 0.512 , indicating that there is a middle  relationship between IC and EVA on Stock Price. The results of the coefficient of determination ( R² Test ) stated that R² is 0.262 or 26.2% . This shows that the percentage contribution of the effect of independent variables ( IC and EVA ) on the dependent variable ( stock price ) of 26.2 % . Or variations of the independent variables used in the model ( IC and EVA ) are able to explain 26.2% of variation in the dependent variable ( stock price ) . While the remaining 73.8 % are influenced or explained by other variables not included in this research model .

Keyword:  Intellectual Capital, Economic value Added, Stock Price