PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN ON ASSET (ROA) (Studi Empiris Pada Perusahaan Perbankan Yang Go Public Periode 2014-2016)

PASARIBU, ROY CH (2019) PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN ON ASSET (ROA) (Studi Empiris Pada Perusahaan Perbankan Yang Go Public Periode 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The study is conducted with the purpose of acquiring empirical evidence related to the influence of intellectual capital (IC) in calculation of value added (VAICTM) and also each components of IC, there are capital employed efficiency (CEE), human capital efficiency (HCE) and structural capital efficiency (SCE) toward the financial performance (return on asset) in banking company listed on Indonesia Stock Exchange in 2014 -201. The Sample in this research is obtained by using purposive sampling method.Based on the existing criteria then obtained a sample of 30 companies that become sample researh. The technique analysis used is the multiple linear regression which used four models of regression. The Results of this study indicate that Value Added Capital Employe (VACA) and Structural Capital Value Added (STVA) no effect on return on asset (ROA), while Value Added Human Capital (VAHU) influence on return on asset (ROA). Keywords : Intellectal Capital, VACA, VAHU, STVA and ROA Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris terkait pengaruh intellectual capital (IC) baik perhitungan secara value added (VAICTM) maupun masing-masing komponen IC, yakni : capital employed efficiency (CEE), human capital efficiency (HCE) dan structural capital efficiency (SCE) terhadap kinerja keuangan (return on asset) pada perusahann perbankan yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Sample dalam penelian ini diperoleh dengan menggunakan metode Porposive Sampling. Berdasarkan kriteria yang ada maka didapat sampel 30 perusahaan yang menjadi sampel penelitian. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Value Added Capital Employe (VACA) dan Structural Capital Value Added (STVA) tidak berpengaruh terhadap return on asset (ROA) sedangkan Value Added Human Capital (VAHU) berpengaruh terhadap return on asset (ROA). Kata Kunci : Intelektual capital, VACA, VAHU, STVA, dan ROA

Item Type: Thesis (S1)
NIM: 43215110298
Uncontrolled Keywords: Intelektual capital, VACA, VAHU, STVA, dan ROA
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 05 Mar 2019 01:52
Last Modified: 05 Mar 2019 01:52
URI: http://repository.mercubuana.ac.id/id/eprint/47710

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