PENGARUH INTELLECTUAL CAPITAL TERHADAP ASSET TURN OVER (ATO) (Studi Empiris Pada Perusahaan Farmasi Yang Terdaftar Pada BEI Tahun 2010-2014)

SUSILAWATI, AYUK (2017) PENGARUH INTELLECTUAL CAPITAL TERHADAP ASSET TURN OVER (ATO) (Studi Empiris Pada Perusahaan Farmasi Yang Terdaftar Pada BEI Tahun 2010-2014). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (HAL COVER)
1. COVER.pdf

Download (412kB) | Preview
[img]
Preview
Text (ABSTRAK)
2. ABSTRAK.pdf

Download (144kB) | Preview
[img] Text (BAB I)
3. BAB 1.pdf
Restricted to Registered users only

Download (234kB)
[img] Text (BAB II)
4. BAB 2.pdf
Restricted to Registered users only

Download (325kB)
[img] Text (BAB III)
5. BAB 3.pdf
Restricted to Registered users only

Download (226kB)
[img] Text (BAB IV)
6. BAB 4.pdf
Restricted to Registered users only

Download (312kB)
[img] Text (BAB V)
7. BAB 5.pdf
Restricted to Registered users only

Download (145kB)
[img] Text (DAFTAR PUSTAKA DAN LAMPIRAN)
8. DAFTAR PUSTAKA dan LAMPIRAN.pdf
Restricted to Registered users only

Download (263kB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), dan Capital Employed Efficiency (CEE) terhadap Asset Turn Over (ATO). Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2010 – 2014. Metode penelitian yang digunakan yaitu metode kuantitatif dan desain penelitian kausal. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil dari penelitian ini adalah Human Capital Efficiency (HCE) tidak berpengaruh signifikan terhadap Asset Turn Over (ATO) dengan nilai sig 0.479 > α=0.05; Structural Capital Efficiency (SCE) tidak berpengaruh signifikan terhadap Asset Turn Over (ATO) dengan nilai sig 0.874 > α=0.05; Relational Capital Efficiency (RCE) tidak berpengaruh terhadap Asset Turn Over (ATO) dengan nilai sig 0.483 > α = 0.05; Capital Employed Efficiency (CEE) berpengaruh signifikan terhadap Asset Turn Over (ATO) dengan nilai sig 0.001 < α=0.05.This study aimed to examine the affect of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), and Capital Employed Efficiency (CEE) to Asset Turn Over (ATO). The samples used in this study were the pharmaceutical sector companies listed in Indonesian Stock Exchange (BEI) in 2010 - 2014. The method used to examine was the quantitative method and causal research design. Analysis used to examine was multiple linear regression analysis. This study showed that there was Human Capital Efficiency (HCE) no significant effect on Asset Turn Over (ATO) with sig 0479> α = 0:05; Structural Capital Efficiency (SCE) does not significantly influence Asset Turn Over (ATO) with sig 0874> α = 0:05; Relational Capital Efficiency (RCE) has no effect on Asset Turn Over (ATO) with sig 0483> α = 0:05; Capital Employed Efficiency (CEE) significantly affects Asset Turn Over (ATO) with sig 0.001 <α = 0:05.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 17 265
NIM/NIDN Creators: 43211120133
Uncontrolled Keywords: Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), Capital Employed Efficiency (CEE), Asset Turn Over (ATO)
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.72 Current Assets/Aset Terbaru
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 15 Apr 2017 14:47
Last Modified: 16 Mar 2024 03:14
URI: http://repository.mercubuana.ac.id/id/eprint/33907

Actions (login required)

View Item View Item