Hubungan kepemilikan terhadap intellectual capital: studi kasus pada perusahaan manufaktur

Dwi Agustina, Felisitas Defung, Hairul Anwar

Abstract


Tujuan dari penelitian ini adalah untuk memepelajari hubungan antara jenis kepemilikan yang terdiri dari kepemilikan asing, kepemilikan institusional dan kepemiikan individu terhadap Intellectual Capital (IC) atau modal intelelktual dalam perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Populasi penelitian ini adalah 127 perusahaan manufaktur yang terdaftar di bursa efek indonesia. Sampel  yang memenuhi kriteria ada 97 perusahaan manufaktur yang terdaftar di bursa efek indonesia. Metode analisis pada penelitian ini menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa terdapat hubungan positif dan signifikan terhadap intellectual capital dan kepemilikan institusional berpengaruh positif namun tidak signifikan terhadap intellectual capital serta kepemilikan individu berpengaruh positif namun tidak signifikan terhadap intellectual capital.


Keywords


Kepemilikan asing; kepemilikan institusional; kepemilikan individu; intellectual capital

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DOI: https://doi.org/10.29264/jimm.v4i4.4751

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