SAFITRIANI, YULIA (2018) PENGARUH VALUE ADDED CAPITAL EMPLOYED, VALUE ADDED HUMAN CAPITAL DAN STRUCTURAL CAPITAL VALUE ADDED TERHADAP PROFITABILITAS (Studi Kasus PT. Mekar Unggul Sari Periode 2007-2016). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the Influence of Intellectual Capital, Company Size, and Solvability to Company Profitability (Case Study of Mekarsari Fruit Garden Year 2007-2016). The variable of this research is to analyze the effect of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) as independent variable and Company Profitability as dependent variable. The analysis method used is multiple linear regression using SPSS software version 23. The results of this study indicate that (1) Value Added Capital Employed (VACA) has a significant effect on profitability with positive direction (+), (2) Value Added Human Capital ( VAHU) have a significant effect on profitability with positive direction (+), and (3) Structural Capital Value Added (STVA) have a significant effect on profitability with positive direction (+). Keyword: Intellectual Capital, Value Added Intellectual Coefficient, Company Profitability Penelitian ini bertujuan untuk menganalisis Pengaruh Intellectual Capital, Ukuran Perusahaan, dan Solvabilitas terhadap Profitabilitas Perusahaan (Studi Kasus Taman Buah Mekarsari Tahun 2007-2016). Variabel penelitian ini mengalisis pengaruh variable Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), sebagai variabel bebas (independent variable) dan Profitabilitas Perusahaan sebagai variabel terikat atau terpengaruh (dependent variable). Adapun metode analisis yang digunakan adalah regresi linier berganda menggunakan software SPSS Versi 23. Hasil pada penelitian ini menunjukkan bahwa (1) Value Added Capital Employed (VACA) berpengaruh signifikan terhadap profitabilitas dengan arah positif (+), (2) Value Added Human Capital (VAHU) berpengaruh signifikan terhadap profitabilitas dengan arah positif (+), dan (3) Structural Capital Value Added (STVA) berpengaruh signifikan terhadap profitabilitas dengan arah positif (+). Kata Kunci: Intellectual Capital, Value Added Intellectual Coefficient, Profitabilitas Perusahaan
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